If it is a small company that the owner works in directly, I'd target helping the owner understand the tax advantages a retirement plan could have for the owner. If it is a lrager company, I'd look for other employees who want an employer sponsored retirement plan to present a request for establishing one as a group. Either way, the company benefits by being more efficient at compensating smart employees who are good at planning - the tax advantages of the retirment plan to the employee have virtually no cost to the company but do factor into the employee's decision to work there.