Worker Participation in Employer-Sponsored Pensions: A Fact Sheet [February 27, 2017] [open pdf - 505KB]
"This fact sheet provides data on the percentage of U.S. workers who have access to and who participate in employer-sponsored pension plans. The data are from the National Compensation Survey (NCS), conducted by the Bureau of Labor Statistics (BLS). […] A pension is a voluntary benefit offered by some employers in which employees and employers defer a portion of current wages to receive as income in retirement. Pension plans that meet the requirements specified in the Internal Revenue Code are called qualified plans and receive specified tax advantages. Employers may offer two types of pension plans: defined benefit (DB) plans or defined contribution (DC) plans. (Some employers offer both.) DC pension plans are more common than DB pension plans. […] Table 1 contains both access and participation rates separately for workers in DB and DC plans (and for either plan). BLS indicates that employees are considered to have access to a benefit plan if it is available for their use and are considered participants if they have fulfilled any applicable service requirements and, where applicable, paid required contributions."
CRS Report for Congress, R43439
Federation of American Scientists: http://www.fas.org/sgp/crs/index.html