401(k) plans and IRAs purpose-built to meet your needs

Whether you’re saving for yourself or helping your team prepare for the future, we have a retirement account for you.

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A 401(k) for any business
401(k) plans can be complicated. With a Gusto 401(k) powered by Guideline, they don’t have to be. Whether you’re a team of one or thousands, we have a plan built for your business size, goals, and budget.
  • Flexible Standard 401(k)
  • Compliant Safe Harbor 401(k)
  • Simplified Starter 401(k)
  • Scalable Solo 401(k)
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The 401(k) made to fit your goals

For businesses looking for a flexible, customizable benefit that fits their budget and their team.

zap fast icon Full control over plan design, eligibility, and vesting
target icon Automated 401(k) compliance testing
heart icon Optional employer match to elevate your benefit

Powerful features, no extra costs

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    Always-on compliance

    24/7 monitoring and IRS form prep for no extra fee, including Form 5500 and 1099-R.
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    Admin that runs itself

    Your 401(k) perfectly syncs with Gusto payroll, handling employee onboarding and offboarding and payroll deductions automatically.
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    Easy saver experience

    With automatic enrollment, self-guided onboarding, educational resources, and delightful design.
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    Top-notch support team

    You and your team deserve the best support. Our team of specialists has your back, whenever you need them.

3 tax credits that could offset your 401(k) costs

With the Gusto 401(k) tax credit service, we’ll auto-generate your tax forms for you.4 No spreadsheets or separate vendors - everything syncs with Gusto payroll.
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    Startup credit

    You can claim up to $5,000 for the first three years to help cover the cost to offer a plan, reducing your business' federal income tax liability on a dollar-for-dollar basis.
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    Auto-enrollment credit

    Adding auto-enrollment to your company's plan could earn your business a tax credit of $500 per year for the first three years. All plan tiers qualify for this credit.
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    Employer contribution credit

    Small businesses that choose to offer an employer contribution in a new 401(k) plan could be eligible for up to $1,000 in tax credits per eligible employee.

Self-serve plans

Not a Gusto payroll customer? Not a problem.

If you have a different payroll provider and you're interested in Gusto payroll, our team is here to help. If you’re not ready to switch, you can still open a Gusto 401(k). Our self-serve portal lets employers upload payroll reports and process contributions.

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  • Compatible with regular and off-cycle payroll runs
  • Visibility and status of previously uploaded payrolls
  • We'll supply aggregated 401(k) info
IRA options that can help take your retirement further

  • Traditional IRA

    • Pre-tax contributions
    • Investment growth is tax deferred
    • Taxes paid at time of retirement
    • Contribute up to $7,000/year5
    With a traditional IRA, contributions are made pre-tax, just like a 401(k). That means you don't pay taxes on the funds you contribute to your retirement account. Once your funds are invested, they'll grow tax-deferred. When you retire, the money you withdraw is treated as taxable income. The tax rate will depend on the federal tax bracket you fall in when you withdraw.

    For 2025, contribution limits to both traditional and Roth IRAs for tax year are capped at $7,000 if you are under 50 years old, and up to $8,000 if you are 50 or older. (If you make less than the annual IRS contribution limit for a given tax year, your contribution limit is your taxable compensation for the year.)

  • Roth IRA

    • After-tax contributions
    • Investments grow tax free
    • Tax-free withdrawals on qualified distributions in retirement6
    • Contribute up to $7,000/year5
    Roth IRAs are funded with after-tax dollars, i.e. after you or your employer takes out taxes for state, federal, etc. and gives you your paycheck. Once funded, your investments will grow tax-free. Unlike a traditional IRA, with a Roth IRA, contributions can be withdrawn at any time without incurring penalties or taxes. And once you reach retirement age, qualified withdrawals are tax and penalty free.

    In addition to annual contribution limits, Roth IRAs have income restrictions. For example, for contributions allocated to 2025, income restrictions are capped at $165,000 for an individual, and $246,000 for married couples filing jointly.

  • SEP IRA

    An IRA for the self-employed. Higher contribution limits than a traditional IRA, but missing key advantages of a Solo 401(k), like employee contributions and loans.

    SEP stands for Simplified Employee Pension. SEP IRAs are popular retirement accounts for self-employed individuals and other small business owners.

    With a SEP IRA, you can contribute up to $70,000 in 2025, or up to 25% of your self-employed income.7 Your contributions are tax-deductible so you can reduce your tax liability for the year you contribute.

    SEP IRAs require minimal paperwork, minimal administrative tasks, and no annual DOL reporting requirements.

Get the benefits of payroll
and 401(k) — under one roof

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  • 1
    Subject to IRS cost-of-living adjustments. In 2025, individuals can contribute up to $7,000 between their traditional and Roth accounts. If you’re 50 or older, you can contribute an additional $1,000 ($8,000 in total). Starter 401(k) employees can contribute up to $6,000. If you’re 50 or older, you can contribute an additional $1,000. Standard and Safe Harbor 401(k) employees can contribute up to $23,500. If you're 50 or older, you can contribute an additional $7,500. Solo 401(k) contributors can contribute up to $70,000 through employer and employee contributions. If you’re 50 or older, you can contribute up to $77,500, or if you are 60-63 years old, you can contribute up to $81,250.
  • 2
    This information is for illustrative purposes only, and is not intended to be construed as investment or tax advice or as an assurance or guarantee of future performance. Investing involves risk and investments may lose value, including loss of principal. Investment advisory services for Gusto’s 401(k) product (when 3(38) fiduciary services are appointed) are offered by Guideline Investments, LLC, an SEC-registered investment adviser. Expense ratios for custom portfolios will vary. For more information regarding these fees, see the ADV 2A Brochure and Form CRS. These expense ratios are subject to change by and paid to the fund(s). View full fund lineup.
  • 3
    If a non-spouse/common law employee is added to your plan it will no longer meet Guideline’s Solo 401(k) pricing criteria and requires you to switch to our Enterprise or Core tier.
  • 4
    Tax credit services provided by Gusto. Guideline LLC is wholly owned by Gusto, Inc. Please contact a financial, tax, and/or legal advisor to determine if their applications and products are appropriate for your specific circumstance.
  • 5

    Subject to IRS cost-of-living adjustments. In 2025, individuals can contribute up to $7,000 between their traditional and Roth accounts. If you’re 50 or older, you can contribute an additional $1,000 ($8,000 in total). Starter 401(k) employee can contribute up to $6,000. If you’re 50 or older, you can contribute an additional $1,000.

  • 6

    This information is provided for illustrative purposes only, and is not intended to be construed as investment or tax advice. We recommend that you consult a qualified tax and financial advisor to determine the appropriate investment strategy for you. Guideline makes no guarantees with regard to investment performance, as investing involves risk and your investments may lose value.

  • 7
    The contributions you make to each employee’s SEP-IRA each year cannot exceed the lesser of: (1) 25% of compensation, or $70,000 for 2025 ($69,000 for 2024). If you are self employed, contributions are generally limited to 20% of your net income. Learn more

This website contains content from Guideline, LLC and its subsidiaries, each a separate entity with different regulatory marketing requirements and standards. References to “our” or “we” on this website refer solely to Guideline RK, LLC unless otherwise specifically stated.

The information in this website is for informational purposes only and is not intended to be an offer, recommendation, investment advice, legal or tax advice, or a solicitation to buy or sell any security. By using this website, you agree to Guideline, LLC’s Privacy Policy and Terms and Conditions of Use. Neither Guideline, LLC nor its affiliates, are responsible for information provided by third parties. Information included herein from third parties is believed to be reliable however Guideline, LLC does not guarantee the accuracy and completeness of that information.

Guideline, LLC is a holding company, wholly-owned by Gusto, Inc. (“Gusto”), that through its subsidiaries, it provides an integrated platform to companies who seek to work with 1) Guideline RK, LLC (“Guideline”) and/or 2) Guideline Investments, LLC, an SEC Registered Investment Adviser (“Guideline Investments”), both of which are wholly owned by Guideline, LLC.

Neither Gusto nor Guideline, LLC or Guideline RK, LLC is involved in securities activities and is not registered with the SEC or FINRA. Neither Gusto, nor any of its affiliates, is a bank.

Investment advisory services for Gusto’s 401(k) products (when 3(38) fiduciary services are selected) and SEP IRA/IRA products are offered by Guideline Investments, LLC (“Guideline Investments”), an SEC-registered investment adviser. For more information regarding fees and services, see Guideline Investments’, ADV 2A Brochure and Form CRS. References throughout this website to investment advisory services including but not limited to: investments offered, portfolios, managed portfolios, investment philosophy, assets under management (AUM), annual account fees expressed as a percentage of AUM, suitability questionnaire, 3(38) investment advisory management fiduciary services, robo-advisory services, and investment advice, unless otherwise specifically stated, are services provided by Guideline Investments. Investing involves risk and may lose money, including loss of principal. Investing is not guaranteed and past performance is not a guarantee of future performance. The investment options offered by Guideline Investments are not FDIC insured.

Administrative and recordkeeping services for Gusto’s 401(k) products, and SEP IRA/IRA products, are offered by Guideline RK, LLC (“Guideline”). 3(16) plan administration services are also offered by Guideline and only made available to clients who use the integration services available through Gusto’s payroll services. For more information on Guideline’s pricing, see here. Guideline uses a third-party to provide custodial services. Custodial fees are paid by Guideline.

Any graphs, charts, and other visual aids (collectively referred to as “image(s)”) are provided for information purposes only. None of these images can of themselves be used to make investment decisions. No representation is made that these will assist any person in making investment decisions and no image can capture all factors and variables required in making such decisions. Investing involves risk, including loss of principal.

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