If you’re concerned about top performers jumping ship after the economy rebounds, you’re not alone.

An increasing number of companies are planning to halt or reverse cost-cutting strategies (salary cuts, salary freezes, etc.) and reinstate the 401(k) match to hang on to their most-valued employees.

A recent Watson Wyatt survey found that:

• 44% of employers plan on reversing salary cuts (an increase from 30% just two months ago)
• 33% of employers that froze salaries plan to unfreeze them within the next six month (up from 16% two months ago), and
• 24% of employers expect to restore 401(k) match contributions in the next six months (up from just 5% in June).

Despite the lengths companies are willing to go to keep top performers around, there’s one area where they have no intention of backpedaling: employees’ share of the healthcare costs.

Example: 66% of the companies that increases employees’ share of healthcare premiums don’t plan on reversing that decision. In addition, 40% of firms are planning additional cost-shifting as premiums rise for 2010.

Tags: 401(k) match, Cost-cutting strategies, Salary cuts, Salary freezes, Watson Wyatt