公司资助的利润分享退休计划不同于员工资助的利润分享计划（例如401（k）计划），参与计划的员工自己做出贡献。 但是，公司可以将利润分享计划与401（k）计划结合起来，作为其整体退休福利计划的一部分。 根据公司资助的利润分配计划，公司每年都会决定对员工的贡献（如果有的话）。 但是，公司必须证明其利润分享计划不会不公平地偏爱其薪资最高的员工或管理人员。 公司的利润分成贡献可以现金，股票和债券的形式进行。
英国伯明翰大学Accounting代写：利润分享
A company-funded profit-sharing retirement plan is different from an employee-funded profit-sharing plan (for example, a 401 (k) plan), and employees participating in the plan make their own contributions. However, a company can combine a profit sharing plan with a 401 (k) plan as part of its overall retirement benefit plan. Under the company’s funded profit distribution plan, the company determines each year’s contribution to employees, if any. However, companies must demonstrate that their profit-sharing plans do not unfairly favor their highest paid employees or managers. The company’s profit sharing contribution can be made in the form of cash, stocks and bonds.