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Your Student Loan Payment Might Unlock a 401(k) Match. Ask HR.

SECURE 2.0 Section 110 lets employers count qualified student loan payments as if they were 401(k) contributions, matched at the same rate. Adoption is thin, but Comcast, Kraft, Workday, News Corp, and Abbott offer it. If you just got moved off SAVE and are paying student loans again, this is the five-minute question your benefits portal owes you.

Young professional reviewing benefits paperwork at a home desk with a laptop open

If your federal student loan payment just came back to life after the July 1 SAVE plan shutdown, don’t just grimace and set up autopay. Open your employer’s benefits portal and see whether they’ll match those payments into your 401(k). About one in twenty do. For people at those companies, this is real money nobody’s telling them about.

The rule that unlocks it is SECURE 2.0 Section 110, on the books since January 2024. Congress wrote it for borrowers who couldn’t afford both a student loan payment and a 401(k) contribution. If your employer opts in, they treat your monthly student loan payment as if you’d deferred that dollar into the 401(k), and they apply their normal employer match on top of it. Same match rate. Same vesting schedule.

Adoption has been slow. Per the Plan Sponsor Council of America, roughly 2% of 401(k) plans offered the feature at the end of 2024, with the share closer to 5% at firms with 5,000-plus employees. Alight’s benefits benchmarking put the number near 5% in 2025 with another 12% of employers saying “very likely” to add it. Named early adopters read like a list of companies with a lot of debt-loaded early-career staff: Comcast (announced for 2025 across roughly 90,000 U.S. employees at up to 6% of pay), Kraft, Workday, News Corp, and Abbott, which piloted the concept with its Freedom 2 Save program back in 2018.

Here’s the piece nobody’s talking about. Millions of borrowers who paid $0 on SAVE are now on the Repayment Assistance Plan or an income-based plan, paying 1% to 10% of income. That’s a fresh monthly student loan bill on their ledger for the first time in years. If their employer is one of the 5%, every one of those payments could be dragging a 401(k) match along behind it.

What the money looks like

Take an employee earning $70,000 with a common employer match of 100% on the first 4% of pay. If they’re too tight on cash to defer any salary because of a $300-a-month student loan bill, they normally miss the full $2,800 annual match. Under Section 110, that $300 loan payment counts as a deferral: the same 4% match applies, $2,800 lands in the 401(k), and take-home pay doesn’t budge.

Over 30 years at a 7% return, $2,800 a year compounds to roughly $282,000. From asking one question.

Do this this week

Open your benefits portal. Search for “student loan match,” “QSLP,” or “SECURE 2.0.” If it’s there, follow the enrollment steps. Most plans have you self-certify once a year that you made qualifying payments, with a claim window that runs at least three months past the plan year close.

If the portal shows nothing, message HR or your benefits contact with one specific question: “Does our 401(k) plan offer a SECURE 2.0 qualified student loan payment match under Section 110?” Don’t ask “do you offer student loan help.” That gets you a link to a tuition-reimbursement page from 2011. Ask by the statute.

If the answer is no, that’s the answer. You’ve spent five minutes. Ask them to consider adding it and move on. The trend line at big employers is toward yes, so next year might be different.

The Fed isn’t helping

The Fed hasn’t cut rates in seven months and the July 29 meeting is widely expected to be another hold. Your student loan interest rate isn’t dropping. If your employer will match that payment into a 401(k), that’s a check you’re leaving uncashed every month you don’t ask.

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Frequently asked questions

What is the SECURE 2.0 student loan 401(k) match?

Section 110 of the SECURE 2.0 Act of 2022 lets employers treat an employee's qualified student loan payments as if they were elective deferrals into a 401(k), 403(b), governmental 457(b), or SIMPLE IRA plan, and apply the plan's normal employer match on top of them. The provision took effect for plan years beginning after December 31, 2023. Employers are not required to offer it. Employees must self-certify annually that they made qualified payments.

Which employers actually offer it?

Adoption is thin. Roughly 2% to 5% of 401(k) plans offer the feature according to Plan Sponsor Council of America and Alight benefits surveys, with slightly higher adoption at large employers. Publicly named early adopters include Comcast (announced in December 2024 as an addition for 2025, covering roughly 90,000 U.S. employees), Kraft, Workday, News Corp, and Abbott, which has run its Freedom 2 Save student loan match program since 2018.

What loans qualify?

A qualified education loan under Section 221 of the tax code: a loan taken out solely to pay qualified higher-education expenses for you, your spouse, or a dependent, at an eligible institution. Federal loans qualify. Private student loans qualify if they were used for qualified higher-education expenses. Parent PLUS loans in the parent's name only qualify if the parent is the employee. Loans consolidated into a personal loan or refinanced into a HELOC usually lose qualified education loan status.

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