IBM is making changes to its employee benefits that may cause other large corporations to follow suit. The technology company will begin making contributions to employees’ 401(k) accounts in lump-sum annual payments, rather than at the time of each paycheck. It’s a move that will help the company cut retirement plan expenses.

Employees were notified this week that matching contributions will be made just once annually, on Dec. 31, beginning next year. ‘‘This change reflects our continuing commitment to invest in our employee 401(k) plans while maintaining business competitiveness,’’ IBM spokesman Doug Shelton said.