NAICS 326 Retirement Plan Benchmarks

Industry benchmarks aggregated by NAICS classification. Sourced from 3,515 Form 5500 filings for plan year 2024.

Headline numbers (2024)

Plans: 3,515
Total assets: $74.5B
Total participants: 75,089
Median expense ratio: 0.34%
Median employer contribution per active participant: $1,751
Median account balance: $63,875
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: $1,751
Plans with $0 employer match: 647 (18.4%)

3-year trend

Year	Plans	Assets	Participants	Median fee	Median employer $
2022	3,352	$55.8B	62,784	0.40%	$1,588
2023	3,597	$69.2B	75,792	0.34%	$1,691
2024	3,515	$74.5B	75,089	0.34%	$1,751

Methodology

All metrics are calculated from U.S. Department of Labor Form 5500 annual filings. The slice "NAICS 326" includes 3,515 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.