Roth 401(k) plans are typically matched by employers at the same rate as they match traditional 401(k) plans. Some employers do not offer Roth 401(k) plans.

A Roth 401(k) is an employer-sponsored investment account that is similar to a traditional 401(k) plan in almost every way, except that the contributions to the account are taxed up-front rather than at the time of withdrawal. It can be well-suited for people who expect to be in a high tax bracket when they retire and who do not want to pay taxes on investment returns. A Roth 410(k) is a hybrid retirement saving plan, and it combines elements of a Roth IRA and a traditional 401(k).

A traditional 401(k) is also an employer sponsored retirement savings and investment account. Employers and employees both make contributions to 401(k)s on an elective basis. Employer's may choose to match an employee's contributions, up to a certain point. The money is then invested in various securities and mutual funds to grow until they are withdrawn, after retirement.

In a traditional 401(k), contributions are made pre-tax. This means that more money goes in right at the start, giving you a bigger pot of money to invest and watch grow. The contributions are also tax deductible, so they might even move you to a lower tax bracket. That is something to consider, especially if you are on the cusp. You pay taxes at the time the funds are withdrawn, which means you pay taxes on both your initial investment and your investment returns. After tax contributions may be made after the pre-tax limits are reached. The Roth 401(k) prevents you from being taxed on your investment returns at the time of withdrawal, as long as the withdrawal happens after you are 59½ years old. The flipside is that contributions are made post-tax, giving you a smaller investment pot to work with.

If an employer matches a traditional 401(k) plan contribution, it is standard for it to match one for a Roth 401(k). Unlike the employee's contribution, however, the employer's contribution is placed into a traditional 401(k) plan, and it is taxable upon withdrawal. The employee's into a Roth 401(k). Therefore, many employers have found the additional administrative demands of offering the Roth 401(k) outweigh the benefits to their employees and do not often offer one. This is the reason for the perception, or misconception, that employers cannot provide a match to Roth 401(k) employee contributions, when in reality, they are simply not providing the option for the plan at all due to the administrative hassle.

It is important to note that a traditional 401(k) plan can be rolled into a Roth 401(k) plan. Once funds from any source are in the Roth (401)k plan, they cannot be moved into a traditional 401(k) plan, however.