Currently, annual contribution limits for 401K employee deductions are calculated based on the Earnings date rather than the Pay date. So if wages are earned by 12/31/2017 but paid 1/1/2018 the annual limit will be applied from 2017 which may cause 401IK deductions to be skipped on that last/first pay period of the year. The 401K deduction amounts are reported based on the Pay date (i.e. 2018 in this example). Recommendation is to allow users to set annual limit calculation on benefits to use either earnings date or pay date.