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Employee Benefit Plans
3 Months Ended
Dec. 31, 2020
Retirement Benefits [Abstract]  
Compensation and Employee Benefit Plans [Text Block]
8. EMPLOYEE BENEFIT PLANS

401(k) Plan

In November 1998, we established the IES Holdings, Inc. 401(k) Retirement Savings Plan. All full-time IES employees are eligible to participate on the first day of the month subsequent to completing sixty days of service and attaining age twenty one. Participants become vested in our matching contributions following three years of service. We also maintain several subsidiary retirement savings plans. During the three months ended December 31, 2020 and 2019, we recognized $706 and $385, respectively, in matching expense.

Post Retirement Benefit Plans

Certain individuals at one of the Company’s locations are entitled to receive fixed annual payments pursuant to post retirement benefit plans. We had an unfunded benefit liability of $720 and $719 recorded as of December 31, 2020 and September 30, 2020, respectively, related to such plans.