NAICS 327 Retirement Plan Benchmarks

Industry benchmarks aggregated by NAICS classification. Sourced from 2,391 Form 5500 filings for plan year 2024.

Headline numbers (2024)

Plans: 2,391
Total assets: $39.3B
Total participants: 48,477
Median expense ratio: 0.39%
Median employer contribution per active participant: $1,948
Median account balance: $61,069
3-year asset growth (2022–2024): +18.4%

Expense ratio distribution

25th percentile: 0.14%
Median: 0.39%
75th percentile: 0.91%

Where the fees go (average mix)

Admin / Recordkeeping: 27.0%
Investment Management: 18.3%
Audit: 2.1%
Legal: 0.3%

Employer contribution generosity

Median per active participant: $1,948
Plans with $0 employer match: 422 (17.6%)

3-year trend

Year	Plans	Assets	Participants	Median fee	Median employer $
2022	2,181	$33.2B	40,080	0.44%	$1,782
2023	2,389	$37.8B	48,135	0.40%	$1,858
2024	2,391	$39.3B	48,477	0.39%	$1,948

Methodology

All metrics are calculated from U.S. Department of Labor Form 5500 annual filings. The slice "NAICS 327" includes 2,391 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/327.