Note 12 - Employee Benefit Plan

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

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

12. Employee Benefit Plan

The Company sponsors 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

2018,

HMS matched

100%

of the

first

4%

of pay contributed by each eligible employee and

50%

of the next

1%

of pay contributed. During

2017

and

2016,

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, 2018,

2017

and

2016,

HMS contributed

$7.3

million,

$5.9

million and

$4.8

million, respectively, to the

401

(k) Plan in the form of matching contributions.