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Employer contributions by industry

Employer contributions are Schedule H line 2a(1)(A); the employer share divides them by total contributions (line 2a(3)). Per-participant figures divide by participants with a balance. Plan characteristic code 2K marks a 401(m) arrangement (employer contributions that depend on employee deferrals). The match formula is not in the Form 5500. Medians are over plans reporting a positive value; sectors with fewer than 50 plans are not listed.

SectorPlansPlans with employer contributionsEmployer contribution / participant (median)Employer share of contributions (median)Plans with code 2K
Manufacturing10,93695.4% $1,968 (n 10,416) 29.5% (n 10,432) 93.0%
Professional, scientific, and technical services9,31690.7% $2,529 (n 8,435) 25.7% (n 8,452) 86.3%
Health care and social assistance6,58390.2% $1,616 (n 5,925) 32.1% (n 5,940) 82.2%
Finance and insurance4,11595.0% $2,942 (n 3,906) 30.9% (n 3,911) 90.8%
Retail trade3,61988.4% $1,178 (n 3,194) 23.6% (n 3,199) 93.3%
Wholesale trade3,33194.6% $1,941 (n 3,145) 27.6% (n 3,152) 92.9%
Construction3,32394.7% $2,276 (n 3,143) 31.1% (n 3,147) 86.9%
Other services1,90692.3% $1,758 (n 1,756) 31.7% (n 1,760) 86.0%
Transportation and warehousing1,84193.3% $1,446 (n 1,712) 27.8% (n 1,716) 92.2%
Information1,78484.5% $2,332 (n 1,504) 24.6% (n 1,507) 88.1%
Administrative and support and waste management services1,60588.8% $1,510 (n 1,423) 27.0% (n 1,425) 89.2%
Real estate and rental and leasing1,54892.9% $1,660 (n 1,437) 27.0% (n 1,438) 93.2%
Accommodation and food services1,23386.7% $1,022 (n 1,068) 27.3% (n 1,069) 92.3%
Arts, entertainment, and recreation83492.3% $1,563 (n 770) 30.1% (n 770) 92.0%
Educational services83391.6% $1,676 (n 763) 31.4% (n 763) 86.3%
Management of companies and enterprises61995.2% $2,230 (n 588) 29.7% (n 589) 91.4%
Agriculture, forestry, fishing and hunting61894.8% $1,934 (n 584) 33.4% (n 586) 93.4%
Mining, quarrying, and oil and gas extraction48797.5% $3,228 (n 473) 36.9% (n 475) 94.0%
Utilities38798.7% $4,241 (n 380) 34.3% (n 382) 91.7%
Public administration61100.0% $1,748 (n 61) 37.4% (n 61) 93.4%

Form 5500 line 2d (business code), line 8a (code 2K), Schedule H lines 2a(1)(A) and 2a(3); line 6g(2). Plan year 2024.