Policy design and management issues for state retirement saving plans (William G. Gale, David C. John, Brookings)

Many American workers do not have access to employer-sponsored payroll deduction plans for retirement saving. Groups with low rates of access include younger workers, members of minority groups, and those with low-to-moderate incomes. Small business employees are especially at risk. Only about 14 percent of businesses with 100 or fewer employees offer their employees a retirement plan, leaving between 51 and 71 percent of the roughly 42 million people who work for a small business without access to an employer-administered plan (Government Accountability Office 2013).

http://www.brookings.edu/research/papers/2016/03/18-policy-design-management-issues-state-retirement-saving-gale