NADART offers retirement plan sponsors three different options for calculating matching contributions:

Annual Calculation Method
Calculation is done by NADART via quarterly billing. It is based on annual wages and contributions and split among four quarters.

Quarterly Calculation Method
Calculation is done by NADART via quarterly billing. It is based on quarterly contributions and wages.

Payroll-to-Payroll Match Contribution Method
Matching contribution is paid each payroll. The employer calculates this and submits the amount with each payroll. All contributions should already be in when the quarterly bill is produced.

You can also choose your own matching contribution level on an annual basis; this is called a discretionary matching contribution.