Regardless it is NOT the company's problem to pay into it. I worked for a multi-billion dollar toy company. They NEVER paid into retirement and do NOT pay into retirement for ANY employee. I was expected to pay into it and did without bitching. except that's not the way people like it. They want paid, plus keep getting paid WELL AFTER THEY LEAVE. It's time for them to grow up and learn to take responsiblity for living on their own.