Company contributions to 401(k) plans averaged 3.2% of pay for the 2007 plan year, according to the 51st Annual Survey of Profit Sharing and 401(k) Plans by the Profit Sharing/401k Council of America. Numerous formulas are used to determine company contributions. For plans with fixed matches, the most common matches are 50 cents per $1 up to the first 6% of pay (26.2% of plans), $1 per $1 up to the first 4% of pay (10.4% of plans) and $1 per $1 up to the first 3% of pay (8.1% of plans).
Source: Profit Sharing/401k Council of America, http://psca.org.