401(k) Fee Analysis
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PORTFOLIOLAB RESEARCH • 401(k) FEES

What Is Your 401(k) Really Costing You?

A 401(k) can include investment expenses, plan administration, recordkeeping charges and participant-level fees. Some are easy to see. Others are built into the investments themselves.

The important question is not whether 401(k)s are expensive. It is whether your 401(k) is competitive for the investments and services you receive.

THE SHORT VERSION

There is no single “typical” 401(k) fee.

A 2026 ICI/ISS Market Intelligence study of large private-sector 401(k) plans found significantly different average costs depending on how the data were weighted.

0.74% Average Plan Plan-weighted total cost
0.48% Average Participant Participant-weighted total cost
0.30% Average Dollar Asset-weighted total cost

Source: ICI/ISS MI Defined Contribution Plan Profile, 2023. Figures reflect the study's sample of audited large private-sector 401(k) plans and should not be used as a benchmark for any specific plan.

WHERE THE MONEY GOES

A 401(k) can contain several layers of cost.

The U.S. Department of Labor generally groups 401(k) expenses into three categories.

01

Plan Administration

Recordkeeping, accounting, legal and trustee services, participant communications, online systems and other costs required to operate the plan.

These may be employer-paid, participant-paid or partially supported through investment-related fees.
02

Investment Expenses

Fees charged by the funds or other investments inside the 401(k). These expenses generally reduce investment returns rather than appearing as a separate debit.

For mutual funds, the total expense ratio is an important number to identify.
03

Individual Services

Certain participants may incur additional charges for services such as loans, distributions, brokerage activity or other optional plan features.

These should generally be separated from recurring annual costs.
PLAN SIZE MATTERS

Smaller plans tend to cost more.

Plan size has historically been strongly associated with total plan cost. Fixed administrative costs can be spread across more participants and assets in a larger plan.

Average Total Plan Cost by Plan Assets 2023 • Plan-weighted
Under $1M
1.47%
$1M–$10M
0.97%
$10M–$50M
0.70%
$50M–$100M
0.54%
$100M–$250M
0.42%
$250M–$500M
0.38%
$500M–$1B
0.33%
Over $1B
0.25%
Source: ICI/ISS MI Defined Contribution Plan Profile, 2023.
KEY POINT A national average tells you very little about what your own former employer's plan actually costs.
THE TREND

401(k) costs have been falling.

The data do not support the idea that all 401(k)s are inherently expensive. Across the ICI/ISS MI sample, total plan costs declined substantially between 2009 and 2023.

Plan-weighted
2009 1.02%
2023 0.74%
Participant-weighted
2009 0.65%
2023 0.48%
Asset-weighted
2009 0.47%
2023 0.30%

Source: ICI/ISS MI Defined Contribution Plan Profile, 2023.

INVESTMENT EXPENSES

Fund expenses inside 401(k)s have fallen too.

ICI's latest research found that participants investing in mutual funds inside 401(k)s continued to concentrate assets in relatively low-cost funds. Average expense ratios have fallen substantially since 2000.

Average Expense Ratios Paid by 401(k) Mutual Fund Investors 2000 vs. 2025
Equity
2000
0.76%
2025
0.27%
Hybrid
2000
0.72%
2025
0.40%
Bond
2000
0.61%
2025
0.19%
2000 2025
Source: Investment Company Institute, Lipper and Morningstar. Fund categories include active and index investment styles. Bond data exclude tax-exempt mutual funds.
Important: An IRA should not automatically be assumed to have lower investment expenses. Some employer plans provide access to very low-cost institutional investment options.
WHY FEES CAN BE CONFUSING

Not every fee appears as a debit on your statement.

VISIBLE

Direct Account Charges

  • Recordkeeping fees
  • Administrative fees
  • Managed-account charges
  • Loan or distribution fees
  • Other participant services
EMBEDDED

Investment Expenses

  • Investment management
  • Fund administration
  • Shareholder servicing
  • Certain 12b-1 expenses
  • Other fund operating costs

Investment expenses generally reduce the return of the investment rather than showing up as a separate withdrawal. In some arrangements, investment-related compensation may also help offset plan-level recordkeeping expenses.

This is why simply searching a statement for the word “fee” may not reveal the full economic cost.

WHY SMALL DIFFERENCES MATTER

A 1% annual fee difference can compound over time.

The U.S. Department of Labor provides the following hypothetical: $25,000 invested for 35 years, a 7% average gross return and no additional contributions.

Returns reduced by
0.5%
annual fees and expenses
$227,000
Estimated ending balance
VS.
Returns reduced by
1.5%
annual fees and expenses
$163,000
Estimated ending balance
28%

lower ending balance in the Department of Labor's hypothetical example because of a one-percentage-point difference in fees.

Hypothetical illustration from the U.S. Department of Labor. Actual investment returns, fees, contributions and account values will vary.

AUDIT YOUR PLAN

How to estimate what your own 401(k) costs.

You do not need to become a retirement-plan expert. Start with the documents your plan already provides.

01

Gather your documents.

Find your recent statements, annual participant fee disclosure, investment comparative chart and applicable fund information.

02

Find direct account charges.

Look for recurring recordkeeping, administrative, participant or advisory charges deducted directly from your account.

03

Calculate your weighted investment expense.

Multiply each investment's expense ratio by the percentage of your account invested in it, then add the results.

04

Separate recurring fees from occasional fees.

Loan, distribution and other transaction charges may be important, but they should not automatically be treated as annual recurring expenses.

A SIMPLE FEE AUDIT
Weighted Investment Expense Ratio
+
Recurring Administration & Recordkeeping
+
Advisory / Managed-Account Fees
+
Other Recurring Costs Not Already Included
=
IDENTIFIED RECURRING ANNUAL COST

Avoid double counting. For example, a mutual fund's management, 12b-1 and other operating expenses may already be incorporated into its total expense ratio.

LEFT YOUR EMPLOYER?

Lower fees do not automatically mean you should roll over your 401(k).

After leaving an employer, fees are only one part of the decision. Investment options, services, plan rules, liquidity needs, withdrawal provisions, tax considerations and protections can also matter.

THE BETTER QUESTION What am I receiving from my current 401(k), what am I paying for it, and how does that compare with my alternatives?

Some employer plans offer extremely competitive institutional investments. Others may have higher administrative or investment expenses. The answer depends on the specific plan and the specific alternative being considered.

Request a 401(k) Review → Learn about your options after leaving an employer →
SOURCES & METHODOLOGY

Primary research used for this analysis.

  1. U.S. Department of Labor, Employee Benefits Security Administration. A Look at 401(k) Plan Fees. Used for fee categories, participant disclosures and the long-term hypothetical fee illustration.
  2. U.S. Department of Labor, Employee Benefits Security Administration. Understanding Retirement Plan Fees and Expenses. Used for administration, investment and individual-service fee definitions.
  3. Investment Company Institute and ISS Market Intelligence. The ICI/ISS MI Defined Contribution Plan Profile: A Close Look at 401(k) Plans, 2023. Published March 2026. Used for total plan costs and plan-size comparisons.
  4. Investment Company Institute. The Economics of Providing 401(k) Plans: Services, Fees, and Expenses, 2025. Published July 2026. Used for 401(k) mutual-fund expense data. Data include information from ICI, Lipper and Morningstar.
  5. U.S. Securities and Exchange Commission. Mutual Fund Fees and Expenses. Used for descriptions of mutual-fund operating expenses and 12b-1 distribution/service fees.
About the data: ICI is an asset-management industry association, not a government agency. The ICI/ISS MI plan-level research draws from audited Form 5500 filings and associated investment data. Broad industry averages are useful for context but are not intended to determine whether any particular plan's costs are reasonable or appropriate.
Important Disclosure: PortfolioLab LLC is a Florida-registered investment adviser. Registration does not imply a certain level of skill or training. This material is provided for general informational and educational purposes only and is not individualized investment, tax or legal advice. Fees are only one factor when evaluating a retirement plan or potential rollover. A rollover into an IRA may result in different fees, investment options, services, protections, distribution features and tax consequences. PortfolioLab does not represent that an IRA or any particular account type will be less expensive or more appropriate than an employer-sponsored plan. Investing involves risk, including possible loss of principal.