NAICS 339 Retirement Plan Benchmarks

Industry benchmarks aggregated by NAICS classification. Sourced from 9,984 Form 5500 filings for plan year 2024.

Headline numbers (2024)

Plans: 9,984
Total assets: $466.9B
Total participants: 184,150
Median expense ratio: 0.33%
Median employer contribution per active participant: $2,078
Median account balance: $62,032
3-year asset growth (2022–2024): +28.5%

Expense ratio distribution

25th percentile: 0.12%
Median: 0.33%
75th percentile: 0.87%

Where the fees go (average mix)

Admin / Recordkeeping: 21.1%
Investment Management: 92.9%
Audit: 2.4%
Legal: 0.3%

Employer contribution generosity

Median per active participant: $2,078
Plans with $0 employer match: 2,326 (23.3%)

3-year trend

Year	Plans	Assets	Participants	Median fee	Median employer $
2022	9,048	$363.4B	155,600	0.39%	$1,987
2023	9,783	$448.6B	180,347	0.34%	$2,057
2024	9,984	$466.9B	184,150	0.33%	$2,078

Methodology

All metrics are calculated from U.S. Department of Labor Form 5500 annual filings. The slice "NAICS 339" includes 9,984 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/339.