This study examines how administrator gender relates to employer contribution behavior in human resource (HR) benefit plans. Drawing on role congruity theory (RCT), we investigate whether female HR administrators differ from male administrators in employer contribution levels during non-crisis periods, whether these differences shift during crisis conditions and whether administrator gender is associated with differences in short-run contribution stability.
We analyze a balanced 15-year panel (2009–2023) of 6,975 US firms from Form 5500 filings in the supply chain and transportation sectors. Employer contribution behavior is examined using firm-level panel models. Contribution stability is measured using absolute year-to-year changes in employer contributions, with ratio-based specifications examined for robustness. Administrator gender is coded at the firm-year level using administrator names, allowing for turnover over time. We estimate two-way fixed-effects regression models, controlling for plan assets, participants, plan type, industry and time effects at the firm level.
Results indicate a context-dependent role of administrator gender in employer contribution behavior. In non-crisis periods, plans administered by female HR administrators report lower employer contributions, consistent with constrained discretion in routine organizational contexts. During the COVID-19 crisis, this pattern shifts: female HR administrators are associated with a relative preservation of employer contributions (p < 0.10), suggesting that the pre-existing gap narrows relative to male-administered plans. The relationship between administrator gender and contribution volatility was not supported, suggesting that gendered governance associations operate on contribution levels rather than year-to-year adjustment patterns.
This study is the first to link administrator gender to employer contribution behavior using longitudinal archival data. By extending RCT into the domain of HR governance, the study identifies important boundary conditions under which gendered associations emerge. Specifically, gender differences are muted in non-crisis periods but become salient during the COVID-19 crisis, as employer contributions are relatively preserved. This bidirectional pattern reflects constrained communal behavior under scrutiny and activated communal behavior under expanded discretion, positioning gender diversity in HR governance as a context-dependent mechanism shaping financial decision-making and organizational resilience during external disruption.
