Employee Benefits Survey: 2026 Survey Report
Employee benefits are a critical component of the relationship between employers and employees. In addition to serving as an important financial safety net, benefits also act as a recruitment and retention tool. At the same time, demographic and economic shifts have altered the work environment and are impacting the types of benefits that workers want and need. This report will assist organizations examining and structuring their benefits to meet business objectives while balancing employee demands and staying competitive.
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Survey Report Includes:
About This Survey
This is the tenth edition of the survey. The 2026 Employee Benefits Survey reveals extensive benchmarking data from 625 organizations representing nearly 20 industries and ranging in size from fewer than 50 to more than 10,000 employees. Employers reported on a wide range of benefit offerings including retirement, health care, life insurance, survivor benefits, voluntary benefits, paid holidays, vacation, paid-time-off banks, disability benefits, paid and unpaid leaves of absence, work/life benefits, executive perquisites and more.
Pension and Retirement Plans
- Defined Benefit (DB) Retirement Plans Offered
- Types of DB Plans Offered
- Normal Retirement Age of DB Plan
- Early Retirement Age Option
- Lump Sum as a Final Distribution Option
- Frozen or Terminated DB Plans
- Defined Contribution (DC) Retirement Plan Offered
- Types of DC Plans Offered
- DC Plan Participant-Directed Investments Offered
- Presence of Company Stock as a DC Investment Option
- DC Plan Matching Contributions Offered
- Types of DC Plan Matching Contributions Offered
- Fixed Match Contribution Formula
- Use of Automatic Enrollment in DC Plans
- Default Deferral Rate for Those Automatically Enrolled in DC Plans
- Use of Autoescalation in DC Plans
- Autoescalation Cap in DC Plans
- Types of Simplified Investment Features in DC Plans
- Average DC Plan Participation Rate
- Average DC Plan Participation Deferral/Contribution Rate
- DC Plan Final Distribution Options
- Offer Hybrid Pension Plan
- Types of Hybrid Pension Plans Offered
- Phased Retirement Program Offered
- Type of Phased Retirement Program
- Age Eligible for Phased Retirement Program
- Years of Service Requirement for Phased Retirement Program
- Length of Phased Retirement Program
Health Care Benefits
- Health Care Benefits Offered
- Types of Health Care Plans Offered
- Health Care Plan With Majority Enrolled
- Types of Dependents Covered in Plan
- Health Care Plan Funding
- Retention of Grandfathered Status Under the Affordable Care Act
- Types of Flexible Benefit Arrangements Offered
- Types of Health Care Cost-Management Techniques Used
- In-Network Deductible for Single Coverage
- In-Network Deductible for Family Coverage
- Percentage of Premium Paid by Employees/Participants for Single Coverage
- Percentage of Premium Paid by Employees/Participants for Family Coverage
- Presence of Salary-Based Contribution Tiers
- Average Participant Utilization Rate of Telemedicine Services
- Average Copay for Telemedicine Services
- Telemedicine Services Offered
- Prescription Drug Benefits Offered
- Types of Cost-Management Techniques Used for Prescription Drugs
- Plan Receives Share of PBM Rebates
- Other Types of Health Care Benefits Offered
- Autism Treatment/Services Covered
- Types of Fertility Benefits Offered
- Types of Transgender-Inclusive Benefits Offered
- Provisions for Alleviating Loss of Health Care Coverage
Other Benefits
- Life Insurance Benefits Offered
- Methods for Calculating Life Insurance Benefits (Salaried Employees)
- Methods for Calculating Life Insurance Benefits (Hourly Employees)
- Life Insurance Formulas Using Multiple Earnings (Salaried Employees)
- Life Insurance Formulas Using Multiple Earnings (Hourly Employees)
- Flat Dollar Amounts of Life Insurance (Salaried Employees)
- Flat Dollar Amounts of Life Insurance (Hourly Employees)
- Types of Survivor Benefits Offered
- Paid Holidays Offered
- Number of Paid Floating Holidays Offered
- Vacation and Paid-Time-Off (PTO) Banks Offered
- Vacation Days Varying by Years of Service
- Vacation Days per Years of Service
- PTO Days Varying by Years of Service
- PTO Days per Years of Service
- Vacation/PTO Options Offered
- Maximum Number of Annual Vacation Days Allowed to Purchase
- Maximum Number of Annual Vacation Days Allowed to Sell
- Maximum Number of Annual Vacation Days Allowed to Be Carried Over
- Paid Sick Leave Offered
- Number of Paid Sick Days Offered
- Other Types of Paid Leave Provided
- Types of Unpaid Leave Provided
- Short-Term Disability (STD) Benefits Offered
- STD Service Periods for Eligibility
- STD Elimination/Waiting Periods
- STD Elimination/Waiting Period for Illness
- Formulas for Calculating STD Benefits
- STD Formulas Using Fixed Percentage of Earnings
- STD Benefits Duration
- STD Benefits Funding
- Long-Term Disability (LTD) Benefits Offered
- LTD Service Periods for Eligibility
- LTD Elimination/Waiting Periods
- Formulas for Calculating LTD Benefits
- LTD Formulas Using Fixed Percentage of Earnings
- LTD Benefits Duration (Physical Health Condition)
- LTD Benefits Duration (Mental Health Condition)
- Types of Benefits Continued During Disability Leave
- Health Care Benefit Duration for Employees/Participants on Disability Leave
- LTD Benefits Funding
- Types of Voluntary (Employee-Pay-All) Benefits Offered
- Miscellaneous Benefits Offered
- Cell Phone Reimbursement
- Cell Phone Service Reimbursement
- Cell Phone Reimbursement Method
- Cell Phone Reimbursement Amount
- Cell Phone Service Reimbursement Method
- Cell Phone Service Reimbursement Amount
- Executives Benefits and Perquisites Offered
- Types of Executives Benefits and Perquisites Offered
- Employee Benefit Costs as a Percent of Payroll Costs
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