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Note 12 - Celsion Employee Benefit Plans
12 Months Ended
Dec. 31, 2012
Compensation and Employee Benefit Plans [Text Block]
12. CELSION EMPLOYEE BENEFIT PLANS

Celsion maintains a defined-contribution plan under Section 401(k) of the Internal Revenue Code. The plan covers substantially all employees over the age of 21. Participating employees may defer a portion of their pretax earnings, up to the IRS annual contribution limit. Commencing in the fourth quarter for 2008, the Company began making a matching contribution up to a maximum of 3% of an employee’s annual salary and the Company’s total contribution for the years ended December 31, 2012, 2011 and 2010 was $61,767, $60,630 and $60,949 respectively.  The Company’s contribution was made in the form of our common stock.