Note 9 - Employee Benefit Plan

12 Months Ended

Dec. 31, 2015

Notes to Financial Statements

Compensation and Employee Benefit Plans, Other than Share-based Compensation [Text Block]

9. Employee Benefit Plan

The Company sponsors the HMS Holdings Corp. 401(k) Plan (the “401(k) Plan”) for eligible employees. Eligible employees must complete 90 days of service in order to enroll in the 401(k) Plan. Participants may make voluntary contributions to the 401(k) Plan of up to 60% of their annual base pre-tax compensation not to exceed the federally determined maximum allowable contribution. In addition, the 401(k) Plan permits the Company to make discretionary contributions. During 2015, 2014 and 2013 HMS matched 100% of the first 3% of pay contributed by each eligible employee and 50% on the next 2% of pay contributed. These matching contributions vest immediately and are not in the form of the Company’s common stock.

For the years ended December 31, 2015, 2014 and 2013, HMS contributed $4.8 million, $5.0 million and $4.6 million, respectively, to the 401(k) Plan in the form of matching contributions.