It's better to consider total compensation. A $100k salary with up to 5% 401k matching is roughly the same as a $105k salary with no 401k matching.

The latter might be preferred since it gives you the choice of what to do with that extra $5k, but it gets tricky if you're nearing the contribution limits.

> A $100k salary with up to 5% 401k matching is roughly the same as a $105k salary with no 401k matching.

Not at all. The 5% match goes into the 401(k). The 5% extra salary doesn't.

Note that 401(k) match also isn't subject to SS or medicare.

I completely agree that total compensation is paramount. That is why i said "Next to base compensation..."

I take both into consideration.