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.
Survey
Highest and Lowest, by Industry
Below, we showcase the highest and lowest responses for some metrics from the 51 industries represented in the 2025 DC Survey. Highest and lowest are not always accurate measures of plan success, as there can be several reasonable factors that go into the numbers. Higher participation rates and average account balances can be expected from industries that pay higher salaries. High employee turnover likely explains low participation rates in the restaurant and food services industry, while the availability of defined benefit plans contributes to the low DC plan participation rate for the government/public works sector. —RM
Participation Rate
| 1 | Biotech | 86.9% |
| 2 | Telecommunications | 86.5% |
| 3 | Pharmaceuticals | 85.4% |
| 4 | Accounting, CPA firms and financial planning | 83.4% |
| 5 | Chemicals and mining | 80.5% |
| 46 | Government/Public works – County, state and federal | 61.0% |
| 47 | Social services | 60.9% |
| 48 | Consumer services | 58.8% |
| 49 | Restaurants and food service | 57.5% |
| 50 | Religious organizations | 55.1% |
Average Account Balance
| 1 | Law firms | $338,622 |
| 2 | Airlines and travel | $232,440 |
| 3 | Financial services | $214,992 |
| 4 | Health care organizations (for-profit) | $197,693 |
| 5 | Accounting, CPA firms and financial planning | $195,248 |
| 46 | Hotels, gaming, entertainment and hospitality | $75,690 |
| 47 | Health care organizations (not-for-profit) | $74,412 |
| 48 | Social services | $68,702 |
| 49 | Government/Public works – County, state and federal | $61,322 |
| 50 | Government/Public works – City and municipal | $54,002 |
Average Deferral Rate
| 1 | Government/Public works – City and municipal | 15.5% |
| 2 | Government/Public works – County, state and federal | 11.0% |
| 3 | Aerospace and defense | 9.9% |
| 4 | Printing | 9.6% |
| 5 | Utilities | 9.3% |
| 46 | Retail | 5.4% |
| 47 | Equipment – Sales, leasing and service | 5.3% |
| 48 | Agriculture | 4.8% |
| 49 | Consumer services | 4.5% |
| 50 | E-Commerce | 3.4% |
Immediate Eligibility
| 1 | Religious organizations | 78.9% |
| 2 | Aerospace and defense | 65.1% |
| 3 | Education – Higher ed | 64.4% |
| 4 | Biotech | 59.1% |
| 5 | Chemicals and mining | 57.1% |
| 46 | Printing | 23.1% |
| 47 | Consumer services | 22.6% |
| 48 | Real estate | 22.4% |
| 49 | Restaurants and food service | 21.3% |
| 50 | Wholesale | 17.7% |
Immediate Vesting
| 1 | Manufacturing – Industrial products | 70.9% |
| 2 | Religious organizations | 64.3% |
| 3 | Education – Higher ed | 61.5% |
| 4 | Pharmaceuticals | 57.1% |
| 5 | Membership organizations, industry associations and labor unions | 43.3% |
| 46 | Government/Public works – County, state and federal | 16.0% |
| 47 | E-Commerce | 12.9% |
| 48 | Architecture | 12.1% |
| 49 | Government/Public works – City and municipal | 10.3% |
| 50 | Advertising and marketing | 8.7% |
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
AVAILABLE FOR PURCHASE NOW!
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