NAICS 335 Retirement Plan Benchmarks

Industry benchmarks aggregated by NAICS classification. Sourced from 3,928 Form 5500 filings for plan year 2024.

Headline numbers (2024)

Plans: 3,928
Total assets: $162.8B
Total participants: 1,908,643
Median expense ratio: 0.20%
Median employer contribution per active participant: $2,436
Median account balance: $77,644
3-year asset growth (2022–2024): -17.4%

Expense ratio distribution

25th percentile: 0.05%
Median: 0.20%
75th percentile: 0.43%

Where the fees go (average mix)

Admin / Recordkeeping: 36.1%
Investment Management: 50.1%
Audit: 6.3%
Legal: 0.9%

Employer contribution generosity

Median per active participant: $2,436
Plans with $0 employer match: —

3-year trend

Year	Plans	Assets	Participants	Median fee	Median employer $
2022	4,186	$197.0B	2,329,162	0.27%	—
2023	4,162	$173.1B	2,217,415	0.20%	—
2024	3,928	$162.8B	1,908,643	0.20%	$2,436

Methodology

All metrics are calculated from U.S. Department of Labor Form 5500 annual filings. The slice "NAICS 335" is served from the accepted-generation projection 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/335.