SURVEY |

2026
DC Survey: Plan Benchmarking

By studying trends in DC retirement program design and governance, sponsors can benchmark and potentially improve their own plans. This year’s report includes a new section on financial wellness programs.

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Contributions

According to the 2026 PLANSPONSOR DC Survey: Plan Benchmarking report, two-thirds of plan sponsors (66.6%) responded that they match employee deferrals, while nearly half (49.6%) said they make a nonelective or profit-sharing contribution. As for employee deferrals, the biggest percentage of DC plan sponsors (33.7%) reported still using a default deferral rate with automatic enrollment of about 3%, although the percentage of plan sponsors using a rate of about 6%, as is more recommended, grew to 23.3%, up from 18.7% in the prior survey. —RM

Offers Nonelective or Profit-Sharing Contributions

  • Yes
  • No
  • Unsure

Profit-Sharing / Nonmatching Structure

“Pro-rata” profit-sharing plan
6.6%
“New comparability” profit-sharing plan
3.5%
“Age-weighted” profit-sharing plan
0.3%
“Fixed-dollar” profit-sharing plan
1.1%
Nonelective safe harbor contribution
6.1%
Other
27.0%
Unsure
55.4%

Profit-Sharing / Nonmatching Contribution Rates

<3%
16.0%
3%
15.2%
>3% – 5%
20.8%
>5% – 7%
6.3%
>7% – 10%
7.5%
>10%
6.2%
Other
28.1%

Offers Matching Contributions

  • Yes
  • No
  • Unsure

Default Deferral Rate as a Percentage of Salary/Wages

1% – 2%
8.5%
2.1% – 3%
33.7%
3.1% – 4%
12.3%
4.1% – 5%
15.0%
5.1% – 6%
23.3%
>6%
2.5%
Other
4.7%

Powerful DC Benchmarking at Your Fingertips —
2026 PLANSPONSOR Industry Reports Now Available

Tap into 125+ pages of PLANSPONSOR’s proprietary DC Survey data, including comprehensive benchmarking tables across 9 plan types and 51 industries. These reports deliver clarity and comparison points that professionals need to evaluate and improve plan design.

Purchase the reports to:
  • Compare plans by industry and asset size
  • Equip advisers and internal teams with reliable data
  • Strengthen strategic planning with industry specific insights
  • Identify design improvements that enhance participant outcomes

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