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Note 12 - Employee Benefit Plans | 6 Months Ended
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Jun. 30, 2023
Notes to Financial Statements |
Retirement Benefits [Text Block] |
(12) | EMPLOYEE BENEFIT PLANS
We have defined contribution 401(k) plans for our employees who work in the U.S. All permanent employees of inTEST Corporation, inTEST EMS LLC, Temptronic Corporation and Videology who are at least 18 years of age are eligible to participate in the inTEST Corporation Incentive Savings Plan. We match employee contributions dollar for dollar up to 10% of the employee's annual compensation, with a maximum limit of $5. Employer contributions vest ratably over four years. Matching contributions are discretionary. For the three and six months ended June 30, 2023 we recorded $108 and $347 of expense for matching contributions, respectively. For the three and six months ended June 30, 2022 we recorded $134 and $350 of expense for matching contributions, respectively. All permanent employees of Ambrell are immediately eligible to participate in the Ambrell Corporation Savings & Profit Sharing Plan (the "Ambrell Plan") upon employment and are eligible for employer matching contributions after completing six months of service, as defined in the Ambrell Plan. The Ambrell Plan allows eligible employees to make voluntary contributions up to 100% of compensation, up to the federal government contribution limits. We will make a matching contribution of 50% of each employee's contributions up to a maximum of 10% of the employee's deferral with a maximum limit of $5. For the three and six months ended June 30, 2023 we recorded $91 and $224 of expense for matching contributions, respectively. For the three and six months ended June 30, 2022 we recorded $85 and $186 of expense for matching contributions, respectively.

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