A company offers employees the option to invest in its stock through a retirement savings plan. Along with providing this benefit, the plan may have to submit an annual financial report to the SEC.
SEC Form 11-K is an annual report filed with the U.S. Securities and Exchange Commission (SEC) for certain employee stock purchase, savings and similar plans. It discloses the plan's financial condition, investments and changes in assets. The filing is generally due within 90 days after the plan's fiscal year-end, or 180 days for plans covered by ERISA.
This guide explains who must file Form 11-K, what it contains, the filing deadlines and how to access these reports through SEC EDGAR.
What Is SEC Form 11-K?
SEC Form 11-K is an annual financial report for employee benefit plans whose interests are registered as securities under the Securities Act of 1933. The SEC requires it under Section 15(d) of the Securities Exchange Act of 1934.
The report provides financial information about an employee benefit plan. It helps plan participants, investors and regulators understand the plan's financial position and how its assets changed during the reporting year.
For example, a company may offer a 401(k) savings plan that allows employees to invest in employer stock. If the plan's interests are registered securities, the plan may have a separate Form 11-K reporting obligation.
Unlike an annual corporate filing, Form 11-K focuses on the employee benefit plan itself. It reports the plan's financial information rather than the company's overall business performance.
Who Is Required to File SEC Form 11-K?
Employee stock purchase, savings and similar plans must file SEC Form 11-K when their interests are registered securities and the plan has a reporting obligation under Section 15(d). The filing requirement depends on the plan's structure and securities registration status.
A company filing Form 10-K does not automatically remove its employee benefit plan's reporting obligation. However, SEC Rule 15d-21 permits an alternative reporting method in certain circumstances.
Employee Stock Purchase Plans, 401(k) Plans and ESOPs
Employee stock purchase plans, 401(k) plans and employee stock ownership plans (ESOPs) may require Form 11-K reporting when they meet the SEC's registration requirements.
These arrangements can include:
- - Employee Stock Purchase Plans (ESPPs): Plans that allow eligible employees to purchase company shares, sometimes at a discount.
- - 401(k) Plans: Retirement savings plans that may offer employer stock as one of several investment options.
- - Employee Stock Ownership Plans (ESOPs): Benefit plans designed to hold employer securities for participating employees.
- - Other Employee Savings Plans: Similar arrangements involving registered plan interests.
Holding employer stock alone does not automatically trigger Form 11-K. The plan's registered securities and reporting obligations determine whether the filing is required.
Employee Benefit Plans That Do Not Require Form 11-K
Form 11-K is generally not required for stock option plans, restricted stock plans or other incentive compensation arrangements. These arrangements usually do not involve separately registered plan interests that create Form 11-K reporting obligations.
A retirement plan that does not have registered plan interests may also fall outside this requirement. Companies must assess the specific plan structure rather than assume every employee benefit program needs an SEC annual report.
What Information Is Included in SEC Form 11-K?
SEC Form 11-K contains financial statements and supporting disclosures that show an employee benefit plan's financial condition and activity. The exact presentation depends on whether the plan follows ERISA reporting requirements.
Audited Financial Statements of the Employee Benefit Plan
Form 11-K generally requires audited financial statements covering the plan's financial condition and changes in plan equity. Under the standard requirements, these include financial condition statements for two fiscal year-ends and income and equity-change statements for three fiscal years.
The statements provide information about:
- - Plan assets: Cash, investments and other assets held for participants.
- - Plan liabilities: Amounts the plan owes at the reporting date.
- - Net assets available for benefits: Assets remaining after deducting liabilities.
- - Contributions: Amounts contributed by employees and employers.
- - Investment income and gains or losses: Changes resulting from investment activity.
- - Benefit payments and expenses: Distributions to participants and costs paid by the plan.
Plans subject to the Employee Retirement Income Security Act of 1974 (ERISA) may use financial statements and schedules prepared under ERISA's financial reporting requirements instead.
Supplemental Schedules, Financial Notes and Auditor's Report
Form 11-K also includes supporting information that explains the financial statements and the plan's investments. These details help readers understand the figures and identify significant changes.
Depending on the plan, the supporting disclosures may include:
- - Notes explaining accounting policies and investment valuation methods.
- - Investment schedules showing assets held at the reporting date.
- - Information about related-party transactions and plan expenses.
- - Applicable schedules covering delinquent contributions or prohibited transactions.
- - An independent auditor's report, when required.
The SEC generally requires plan audit reports to come from firms registered with the Public Company Accounting Oversight Board (PCAOB). Our guide to certified financial statements explains the role of independent audits and auditor opinions. However, specific audit requirements and exceptions depend on the applicable reporting rules.
The SEC's Form 11-K instructions provide the financial statement requirements, including the alternative available to ERISA-covered plans.
What Are the SEC Form 11-K Filing Deadlines?
SEC Form 11-K is generally due within 90 days after the plan's fiscal year-end or 180 days if the plan is subject to ERISA. Different timing rules apply when eligible plans report through the sponsoring company's Form 10-K.
Filing Deadlines for ERISA and Non-ERISA Plans
The Form 11-K filing deadline depends on whether the employee benefit plan is covered by ERISA.
| Plan Type |
Filing Deadline |
| Non-ERISA plans |
Within 90 days after the plan's fiscal year-end |
| ERISA-covered plans |
Within 180 days after the plan's fiscal year-end |
For example, a qualifying ERISA-covered plan with a December 31 year-end has 180 days to file its annual report. Non-ERISA plans generally follow the shorter 90-day period.
The deadline is based on the plan's fiscal year, which may differ from the sponsoring company's fiscal year. Filers should also account for applicable SEC rules when a deadline falls on a weekend or federal holiday.
Reporting Through Form 10-K Under SEC Rule 15d-21
SEC Rule 15d-21 allows certain employee benefit plans to report their required financial statements through the sponsoring company's Form 10-K instead of submitting a separate Form 11-K.
This option applies when the company files annual reports on Form 10-K and includes the required plan financial statements in that report or an amendment.
The applicable deadlines are:
- - Non-ERISA plans: Within 120 days after the plan's fiscal year-end.
- - ERISA-covered plans: Within 180 days after the plan's fiscal year-end.
The rule also provides special treatment when the plan's fiscal year ends within 62 days before the company's fiscal year-end. In that situation, the plan information may be included in the company's next annual report, subject to the rule's conditions.
The SEC's Financial Reporting Manual, Topic 15, explains these requirements for employee stock benefit plans.
Late Filing Notifications Using Form 12b-25
Form 12b-25 allows a plan to notify the SEC when it cannot submit Form 11-K by the required deadline. The notice must generally be filed no later than one business day after the original filing deadline.
A qualifying filer may receive up to 15 additional calendar days to submit the annual report. However, the filer must meet Rule 12b-25's conditions, including explaining why timely filing would require unreasonable effort or expense.
Submitting Form 12b-25 does not automatically make a late filing timely. If the required conditions are not met, or the report arrives outside the permitted period, the filing remains late.
Read our guide on the legal impact of SEC filings to know the broader compliance risks of missed deadlines and reporting failures.
How to Prepare and File SEC Form 11-K
Preparing SEC Form 11-K involves collecting plan financial information, completing the required audit work and submitting the report electronically through SEC EDGAR. The filing must follow the applicable financial reporting and electronic submission rules.
Prepare and Review the Required Financial Statements
Form 11-K preparation begins with the employee benefit plan's financial records. The plan administrator and reporting team must identify the applicable reporting standards and prepare the required statements.
The preparation process generally includes these steps:
- 1. Collect financial records: Gather investment balances, contributions, participant distributions and plan expenses.
- 2. Prepare financial statements: Report the plan's financial position and changes in assets using the applicable accounting requirements.
- 3. Complete audit procedures: Arrange the required independent audit and obtain the auditor's report when applicable.
- 4. Prepare supporting disclosures: Include financial notes, investment schedules and other required information.
- 5. Review the filing: Check amounts, reporting periods, disclosures and supporting documents for accuracy.
ERISA-covered plans can use qualifying ERISA financial statements. However, the ERISA limited-scope audit exemption cannot be used to satisfy Form 11-K reporting requirements.
Submit Form 11-K Through the SEC EDGAR System
Form 11-K must be filed electronically through the SEC's Electronic Data Gathering. Analysis, and Retrieval (EDGAR) system. EDGAR receives regulatory filings and makes accepted reports available to the public.
Before submission, the filing team must prepare the report in the required electronic format. This includes the financial statements, applicable exhibits, signature information and required Inline XBRL data.
The filing generally uses the Central Index Key (CIK) of the company whose securities are held under the plan. The report must also identify the employee benefit plan and its sponsoring company.
Once EDGAR accepts the submission, the report becomes publicly accessible. Its filing record shows information such as the submission date, reporting period and supporting documents.
What Are the Inline XBRL Requirements for Form 11-K?
The SEC requires Form 11-K financial statements and schedules to be submitted using Inline XBRL for filings made on or after July 11, 2025. This requirement applies to the financial information covered by the SEC's interactive data rules.
Inline XBRL, or Inline eXtensible Business Reporting Language, adds machine-readable tags to financial information within a human-readable document. These tags help software identify financial values, reporting periods and related information.
For Form 11-K, the requirements cover the applicable financial statements, notes and schedules. Filers must prepare the interactive data under Regulation S-T and the SEC's EDGAR technical rules.
The requirement affects more than document formatting. Accurate tagging helps financial data users extract and compare information across filings without relying entirely on manual review.
The SEC provides specific instructions for employee benefit plan targeting in its interactive data guidance.
SEC Form 11-K vs Form 10-K vs Form 5500
Form 11-K reports employee benefit plan finances, Form 10-K reports company finances and Form 5500 serves broader employee benefit plan reporting requirements. Each form has a different regulatory purpose.
| Feature |
Form 11-K |
Form 10-K |
Form 5500 |
| Primary purpose |
Report qualifying employee benefit plan financial information |
Report a company's annual financial performance and disclosures |
Report employee benefit plan operations and compliance information |
| Filing authority |
SEC |
SEC |
DOL, IRS and PBGC reporting framework |
| Reporting subject |
Employee benefit plan |
Reporting company |
Employee benefit plan |
| Main information |
Plan assets, investments, financial statements and schedules |
Business operations, risks, financial statements and other company disclosures |
Plan participants, assets, finances and operations |
| Filing system |
SEC EDGAR |
SEC EDGAR |
EFAST2 |
| Filing frequency |
Annual |
Annual |
Annual |
Form 11-K and Form 10-K can be connected through Rule 15d-21. However, the company's Form 10-K does not automatically replace the plan's reporting obligation.
Likewise, filing Form 5500 does not automatically satisfy the SEC's Form 11-K requirements. A qualifying ERISA-covered plan may need to submit both reports.
Form S-8 serves a different purpose. Companies use it to register securities offered through eligible employee benefit plans, while Form 11-K provides ongoing annual reporting for plans with separate reporting obligations.
Where to Find and Read SEC Form 11-K Filings
You can find SEC Form 11-K filings through the SEC's public EDGAR database. These filings provide access to employee benefit plan financial statements, audit reports and supporting schedules.
To locate a report:
- 1. Visit the SEC EDGAR search page.
- 2. Enter the company's name, ticker symbol or CIK.
- 3. Filter the filing results by Form 11-K.
- 4. Open the annual report and review its financial statements and exhibits.
For a practical example, consider the Minerals Technologies Inc. Savings and Investment Plan. Its Form 11-K filed on June 17, 2026 covers the fiscal year ended December 31, 2025.
The report includes audited statements of net assets available for benefits. Then review contributions, benefit payments and investment changes to understand why the plan's financial position changed.
Finally, check the notes and auditor's report for accounting details or matters that may affect how you interpret the figures.
Bottom Line
SEC Form 11-K provides annual financial information about qualifying employee benefit plans. It helps employees, investors and regulators understand the plan's assets, investments and financial condition.
The filing is generally due within 90 days after the plan's fiscal year-end, or 180 days for ERISA-covered plans. Eligible plans may report through Form 10-K, while separate filings must follow SEC disclosure and Inline XBRL requirements.
Quantillium offers an all-in-one API for corporate filings across global markets. With the SEC Filings API, you can access standardized SEC filing data, retrieve full documents, explore historical coverage, and receive daily updates covering 60 stock exchanges. Explore the API docs or start a free trial.
Frequently Asked Questions
Does Every 401(k) Plan Require SEC Form 11-K?
No. Form 11-K generally applies when a 401(k) plan has registered plan interests that create a reporting obligation under Section 15(d). Offering employer stock alone does not automatically mean the plan must file.
Do Employee Stock Ownership Plans Need to File Form 11-K?
ESOPs may need to file Form 11-K when their plan interests are registered securities and SEC reporting requirements apply. The obligation depends on the plan's registration status and structure.
Are Stock Option and Restricted Stock Plans Covered by Form 11-K?
Stock option plans and restricted stock plans generally do not require Form 11-K. These compensation arrangements typically do not create the separate plan reporting obligation covered by the form.
What Is the Relationship Between Form S-8 and Form 11-K?
Form S-8 registers securities offered through eligible employee benefit plans. Form 11-K provides annual financial reporting for plans whose registered interests create a separate SEC reporting obligation.
Does SEC Form 11-K Require an Independent Audit?
Form 11-K generally requires audited plan financial statements, with applicable exceptions for certain ERISA plans. When an audit opinion is required, the audit report must come from a PCAOB-registered accounting firm.
What Happens if SEC Form 11-K Is Filed Late?
A late Form 11-K can create SEC reporting compliance issues. Form 12b-25 provides a notification process and possible 15-calendar-day relief when the filer meets the required conditions.
Who Is Responsible for Signing SEC Form 11-K?
Form 11-K is signed on behalf of the employee benefit plan by an authorized person, typically a trustee or plan administrator. The signature confirms that the individual has authority to sign the report for the plan.
Can Employees and Investors Access Form 11-K Filings?
Yes. Accepted Form 11-K filings are publicly available through SEC EDGAR. Employees, investors and researchers can review the plan's financial statements, audit information and supporting disclosures.
A company offers employees the option to invest in its stock through a retirement savings plan. Along with providing this benefit, the plan may have to submit an annual financial report to the SEC.
SEC Form 11-K is an annual report filed with the U.S. Securities and Exchange Commission (SEC) for certain employee stock purchase, savings and similar plans. It discloses the plan's financial condition, investments and changes in assets. The filing is generally due within 90 days after the plan's fiscal year-end, or 180 days for plans covered by ERISA.
This guide explains who must file Form 11-K, what it contains, the filing deadlines and how to access these reports through SEC EDGAR.
What Is SEC Form 11-K?
SEC Form 11-K is an annual financial report for employee benefit plans whose interests are registered as securities under the Securities Act of 1933. The SEC requires it under Section 15(d) of the Securities Exchange Act of 1934.
The report provides financial information about an employee benefit plan. It helps plan participants, investors and regulators understand the plan's financial position and how its assets changed during the reporting year.
For example, a company may offer a 401(k) savings plan that allows employees to invest in employer stock. If the plan's interests are registered securities, the plan may have a separate Form 11-K reporting obligation.
Unlike an annual corporate filing, Form 11-K focuses on the employee benefit plan itself. It reports the plan's financial information rather than the company's overall business performance.
Who Is Required to File SEC Form 11-K?
Employee stock purchase, savings and similar plans must file SEC Form 11-K when their interests are registered securities and the plan has a reporting obligation under Section 15(d). The filing requirement depends on the plan's structure and securities registration status.
A company filing Form 10-K does not automatically remove its employee benefit plan's reporting obligation. However, SEC Rule 15d-21 permits an alternative reporting method in certain circumstances.
Employee Stock Purchase Plans, 401(k) Plans and ESOPs
Employee stock purchase plans, 401(k) plans and employee stock ownership plans (ESOPs) may require Form 11-K reporting when they meet the SEC's registration requirements.
These arrangements can include:
- - Employee Stock Purchase Plans (ESPPs): Plans that allow eligible employees to purchase company shares, sometimes at a discount.
- - 401(k) Plans: Retirement savings plans that may offer employer stock as one of several investment options.
- - Employee Stock Ownership Plans (ESOPs): Benefit plans designed to hold employer securities for participating employees.
- - Other Employee Savings Plans: Similar arrangements involving registered plan interests.
Holding employer stock alone does not automatically trigger Form 11-K. The plan's registered securities and reporting obligations determine whether the filing is required.
Employee Benefit Plans That Do Not Require Form 11-K
Form 11-K is generally not required for stock option plans, restricted stock plans or other incentive compensation arrangements. These arrangements usually do not involve separately registered plan interests that create Form 11-K reporting obligations.
A retirement plan that does not have registered plan interests may also fall outside this requirement. Companies must assess the specific plan structure rather than assume every employee benefit program needs an SEC annual report.
What Information Is Included in SEC Form 11-K?
SEC Form 11-K contains financial statements and supporting disclosures that show an employee benefit plan's financial condition and activity. The exact presentation depends on whether the plan follows ERISA reporting requirements.
Audited Financial Statements of the Employee Benefit Plan
Form 11-K generally requires audited financial statements covering the plan's financial condition and changes in plan equity. Under the standard requirements, these include financial condition statements for two fiscal year-ends and income and equity-change statements for three fiscal years.
The statements provide information about:
- - Plan assets: Cash, investments and other assets held for participants.
- - Plan liabilities: Amounts the plan owes at the reporting date.
- - Net assets available for benefits: Assets remaining after deducting liabilities.
- - Contributions: Amounts contributed by employees and employers.
- - Investment income and gains or losses: Changes resulting from investment activity.
- - Benefit payments and expenses: Distributions to participants and costs paid by the plan.
Plans subject to the Employee Retirement Income Security Act of 1974 (ERISA) may use financial statements and schedules prepared under ERISA's financial reporting requirements instead.
Supplemental Schedules, Financial Notes and Auditor's Report
Form 11-K also includes supporting information that explains the financial statements and the plan's investments. These details help readers understand the figures and identify significant changes.
Depending on the plan, the supporting disclosures may include:
- - Notes explaining accounting policies and investment valuation methods.
- - Investment schedules showing assets held at the reporting date.
- - Information about related-party transactions and plan expenses.
- - Applicable schedules covering delinquent contributions or prohibited transactions.
- - An independent auditor's report, when required.
The SEC generally requires plan audit reports to come from firms registered with the Public Company Accounting Oversight Board (PCAOB). Our guide to certified financial statements explains the role of independent audits and auditor opinions. However, specific audit requirements and exceptions depend on the applicable reporting rules.
The SEC's Form 11-K instructions provide the financial statement requirements, including the alternative available to ERISA-covered plans.
What Are the SEC Form 11-K Filing Deadlines?
SEC Form 11-K is generally due within 90 days after the plan's fiscal year-end or 180 days if the plan is subject to ERISA. Different timing rules apply when eligible plans report through the sponsoring company's Form 10-K.
Filing Deadlines for ERISA and Non-ERISA Plans
The Form 11-K filing deadline depends on whether the employee benefit plan is covered by ERISA.
| Plan Type |
Filing Deadline |
| Non-ERISA plans |
Within 90 days after the plan's fiscal year-end |
| ERISA-covered plans |
Within 180 days after the plan's fiscal year-end |
For example, a qualifying ERISA-covered plan with a December 31 year-end has 180 days to file its annual report. Non-ERISA plans generally follow the shorter 90-day period.
The deadline is based on the plan's fiscal year, which may differ from the sponsoring company's fiscal year. Filers should also account for applicable SEC rules when a deadline falls on a weekend or federal holiday.
Reporting Through Form 10-K Under SEC Rule 15d-21
SEC Rule 15d-21 allows certain employee benefit plans to report their required financial statements through the sponsoring company's Form 10-K instead of submitting a separate Form 11-K.
This option applies when the company files annual reports on Form 10-K and includes the required plan financial statements in that report or an amendment.
The applicable deadlines are:
- - Non-ERISA plans: Within 120 days after the plan's fiscal year-end.
- - ERISA-covered plans: Within 180 days after the plan's fiscal year-end.
The rule also provides special treatment when the plan's fiscal year ends within 62 days before the company's fiscal year-end. In that situation, the plan information may be included in the company's next annual report, subject to the rule's conditions.
The SEC's Financial Reporting Manual, Topic 15, explains these requirements for employee stock benefit plans.
Late Filing Notifications Using Form 12b-25
Form 12b-25 allows a plan to notify the SEC when it cannot submit Form 11-K by the required deadline. The notice must generally be filed no later than one business day after the original filing deadline.
A qualifying filer may receive up to 15 additional calendar days to submit the annual report. However, the filer must meet Rule 12b-25's conditions, including explaining why timely filing would require unreasonable effort or expense.
Submitting Form 12b-25 does not automatically make a late filing timely. If the required conditions are not met, or the report arrives outside the permitted period, the filing remains late.
Read our guide on the legal impact of SEC filings to know the broader compliance risks of missed deadlines and reporting failures.
How to Prepare and File SEC Form 11-K
Preparing SEC Form 11-K involves collecting plan financial information, completing the required audit work and submitting the report electronically through SEC EDGAR. The filing must follow the applicable financial reporting and electronic submission rules.
Prepare and Review the Required Financial Statements
Form 11-K preparation begins with the employee benefit plan's financial records. The plan administrator and reporting team must identify the applicable reporting standards and prepare the required statements.
The preparation process generally includes these steps:
- 1. Collect financial records: Gather investment balances, contributions, participant distributions and plan expenses.
- 2. Prepare financial statements: Report the plan's financial position and changes in assets using the applicable accounting requirements.
- 3. Complete audit procedures: Arrange the required independent audit and obtain the auditor's report when applicable.
- 4. Prepare supporting disclosures: Include financial notes, investment schedules and other required information.
- 5. Review the filing: Check amounts, reporting periods, disclosures and supporting documents for accuracy.
ERISA-covered plans can use qualifying ERISA financial statements. However, the ERISA limited-scope audit exemption cannot be used to satisfy Form 11-K reporting requirements.
Submit Form 11-K Through the SEC EDGAR System
Form 11-K must be filed electronically through the SEC's Electronic Data Gathering. Analysis, and Retrieval (EDGAR) system. EDGAR receives regulatory filings and makes accepted reports available to the public.
Before submission, the filing team must prepare the report in the required electronic format. This includes the financial statements, applicable exhibits, signature information and required Inline XBRL data.
The filing generally uses the Central Index Key (CIK) of the company whose securities are held under the plan. The report must also identify the employee benefit plan and its sponsoring company.
Once EDGAR accepts the submission, the report becomes publicly accessible. Its filing record shows information such as the submission date, reporting period and supporting documents.
What Are the Inline XBRL Requirements for Form 11-K?
The SEC requires Form 11-K financial statements and schedules to be submitted using Inline XBRL for filings made on or after July 11, 2025. This requirement applies to the financial information covered by the SEC's interactive data rules.
Inline XBRL, or Inline eXtensible Business Reporting Language, adds machine-readable tags to financial information within a human-readable document. These tags help software identify financial values, reporting periods and related information.
For Form 11-K, the requirements cover the applicable financial statements, notes and schedules. Filers must prepare the interactive data under Regulation S-T and the SEC's EDGAR technical rules.
The requirement affects more than document formatting. Accurate tagging helps financial data users extract and compare information across filings without relying entirely on manual review.
The SEC provides specific instructions for employee benefit plan targeting in its interactive data guidance.
SEC Form 11-K vs Form 10-K vs Form 5500
Form 11-K reports employee benefit plan finances, Form 10-K reports company finances and Form 5500 serves broader employee benefit plan reporting requirements. Each form has a different regulatory purpose.
| Feature |
Form 11-K |
Form 10-K |
Form 5500 |
| Primary purpose |
Report qualifying employee benefit plan financial information |
Report a company's annual financial performance and disclosures |
Report employee benefit plan operations and compliance information |
| Filing authority |
SEC |
SEC |
DOL, IRS and PBGC reporting framework |
| Reporting subject |
Employee benefit plan |
Reporting company |
Employee benefit plan |
| Main information |
Plan assets, investments, financial statements and schedules |
Business operations, risks, financial statements and other company disclosures |
Plan participants, assets, finances and operations |
| Filing system |
SEC EDGAR |
SEC EDGAR |
EFAST2 |
| Filing frequency |
Annual |
Annual |
Annual |
Form 11-K and Form 10-K can be connected through Rule 15d-21. However, the company's Form 10-K does not automatically replace the plan's reporting obligation.
Likewise, filing Form 5500 does not automatically satisfy the SEC's Form 11-K requirements. A qualifying ERISA-covered plan may need to submit both reports.
Form S-8 serves a different purpose. Companies use it to register securities offered through eligible employee benefit plans, while Form 11-K provides ongoing annual reporting for plans with separate reporting obligations.
Where to Find and Read SEC Form 11-K Filings
You can find SEC Form 11-K filings through the SEC's public EDGAR database. These filings provide access to employee benefit plan financial statements, audit reports and supporting schedules.
To locate a report:
- 1. Visit the SEC EDGAR search page.
- 2. Enter the company's name, ticker symbol or CIK.
- 3. Filter the filing results by Form 11-K.
- 4. Open the annual report and review its financial statements and exhibits.
For a practical example, consider the Minerals Technologies Inc. Savings and Investment Plan. Its Form 11-K filed on June 17, 2026 covers the fiscal year ended December 31, 2025.
The report includes audited statements of net assets available for benefits. Then review contributions, benefit payments and investment changes to understand why the plan's financial position changed.
Finally, check the notes and auditor's report for accounting details or matters that may affect how you interpret the figures.
Bottom Line
SEC Form 11-K provides annual financial information about qualifying employee benefit plans. It helps employees, investors and regulators understand the plan's assets, investments and financial condition.
The filing is generally due within 90 days after the plan's fiscal year-end, or 180 days for ERISA-covered plans. Eligible plans may report through Form 10-K, while separate filings must follow SEC disclosure and Inline XBRL requirements.
Quantillium offers an all-in-one API for corporate filings across global markets. With the SEC Filings API, you can access standardized SEC filing data, retrieve full documents, explore historical coverage, and receive daily updates covering 60 stock exchanges. Explore the API docs or start a free trial.
Frequently Asked Questions
Does Every 401(k) Plan Require SEC Form 11-K?
No. Form 11-K generally applies when a 401(k) plan has registered plan interests that create a reporting obligation under Section 15(d). Offering employer stock alone does not automatically mean the plan must file.
Do Employee Stock Ownership Plans Need to File Form 11-K?
ESOPs may need to file Form 11-K when their plan interests are registered securities and SEC reporting requirements apply. The obligation depends on the plan's registration status and structure.
Are Stock Option and Restricted Stock Plans Covered by Form 11-K?
Stock option plans and restricted stock plans generally do not require Form 11-K. These compensation arrangements typically do not create the separate plan reporting obligation covered by the form.
What Is the Relationship Between Form S-8 and Form 11-K?
Form S-8 registers securities offered through eligible employee benefit plans. Form 11-K provides annual financial reporting for plans whose registered interests create a separate SEC reporting obligation.
Does SEC Form 11-K Require an Independent Audit?
Form 11-K generally requires audited plan financial statements, with applicable exceptions for certain ERISA plans. When an audit opinion is required, the audit report must come from a PCAOB-registered accounting firm.
What Happens if SEC Form 11-K Is Filed Late?
A late Form 11-K can create SEC reporting compliance issues. Form 12b-25 provides a notification process and possible 15-calendar-day relief when the filer meets the required conditions.
Who Is Responsible for Signing SEC Form 11-K?
Form 11-K is signed on behalf of the employee benefit plan by an authorized person, typically a trustee or plan administrator. The signature confirms that the individual has authority to sign the report for the plan.
Can Employees and Investors Access Form 11-K Filings?
Yes. Accepted Form 11-K filings are publicly available through SEC EDGAR. Employees, investors and researchers can review the plan's financial statements, audit information and supporting disclosures.
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