I don't understand your position at all. The company puts money into a 401k, either as a grant or via some sort of matching scheme. The employee sets up their

I don't understand your position at all. The company puts money into a 401k, either as a grant or via some sort of matching scheme. The employee sets up their deductions, normally happens once a year. From that point you know exactly how much that employee will be paid in all compensation that year. There is no future liability. The money has been paid to the employee in it is in their hands now, and their retirement becomes their responsibility. I think you might be thinking of some other type of retirement plan.