NAICS 326 Retirement Plan Benchmarks

Industry benchmarks aggregated by NAICS classification. Sourced from 3,516 Form 5500 filings for plan year 2024.

Headline numbers (2024)

Plans: 3,516
Total assets: $74.5B
Total participants: 75,125
Median expense ratio: 0.34%
Median employer contribution per active participant: $1,752
Median account balance: $63,895
3-year asset growth (2022–2024): +33.6%

Expense ratio distribution

25th percentile: 0.15%
Median: 0.34%
75th percentile: 0.75%

Where the fees go (average mix)

Admin / Recordkeeping: 23.8%
Investment Management: 28.1%
Audit: 2.0%
Legal: 0.1%

Employer contribution generosity

Median per active participant: $1,752
Plans with $0 employer match: 647 (18.4%)

3-year trend

Year	Plans	Assets	Participants	Median fee	Median employer $
2022	3,352	$55.8B	62,800	0.40%	$1,588
2023	3,598	$69.2B	75,832	0.34%	$1,691
2024	3,516	$74.5B	75,125	0.34%	$1,752

Methodology

All metrics are calculated from U.S. Department of Labor Form 5500 annual filings. The slice "NAICS 326" includes 3,516 plans for plan year 2024. Medians use percentile_cont over reported values; zero/null values are excluded from rate-style metrics.

Citation: PlanProvider.Pro, Form 5500 Benchmarks 2024. Free for editorial use with attribution + link to https://planprovider.pro/benchmarks/industry/326.