RAYONIER INC 401(k) match for salaried employees: 3.6% max
Rayonier Investment and Savings Plan for Salaried Employees · RYN · CIK 52827
Empower is the recordkeeper named on the Form 5500 filed for this plan, the company that keeps the account records. Where to log in, and what the filing says.
Matched to this employer by sponsor name, not by an identifier stated in the filing.
Maximum employer match, as a share of pay
3.6%
The RAYONIER salaried plan matches 60% of the first 6% of pay.
The match, vesting and enrollment terms below are for salaried employees: they are read from the Rayonier Investment and Savings Plan for Salaried Employees and RAYONIER employees outside that group are in a different plan whose terms are not in the filings we publish.
From the Form 11-K filed June 29, 2026 ↗, covering the plan year ended December 31, 2025. Page data last updated July 28, 2026, when the Form 5500 bulk data was last refreshed. Why filings lag
On this page: what the employer actually paid in · the formula, word for word · when the money becomes yours · who can join · who holds your account · what the plan reports to the DOL · how it compares · what to do next
What the RAYONIER salaried plan puts in, and what the plan costs
What RAYONIER put into the plan, per active participant
$8,287
RAYONIER INC put $8,287 into this plan for each of its 335 active participants in plan year 2024. This is the whole employer side of the plan: matching money, profit sharing, non-elective and safe-harbor contributions, and reallocated forfeitures. The Form 5500 does not separate them, so this is what the employer put in and not the match.
RAYONIER put in more per active participant than 99% of plans with 500–999 participants in agriculture and forestry. The middle plan in that group of 95 reported $1,258. Agriculture and forestry comes from business code 113110, which RAYONIER entered on its own Form 5500. Sponsors pick that code themselves, so a code that does not describe what the employer does ranks the plan against the wrong companies.
Both filings are for the Rayonier Investment and Savings Plan for Salaried Employees, which covers salaried employees, so this figure and the terms above describe the same group. Matched to this employer by sponsor name, not by an identifier stated in the filing. This record could cover another plan of the same employer.
What this figure cannot separate: how much RAYONIER pays, and how much it puts in
This is dollars, not a rate. A Form 5500 carries no payroll, so the figure reflects both how much the employer puts in and how much the employer pays: two plans running the same formula report different amounts when one pays better. Crossing the peer group with industry holds most of that difference still, and none of it disappears.
This is one plan year, not an average. A true-up, a plan merger or a one-off contribution moves a single year on its own.
Source: DOL Form 5500 for the plan year ended December 31, 2024, EIN 132607329, plan 100 · DOL EFAST2 ↗
The $8,287 above is the Form 5500 figure for plan year 2024, and it counts every employer dollar on one line. RAYONIER INC also files a Form 11-K, which states the match formula for plan year 2025: the card below reads $1,782 a year at a $49,500 salary, and the same filing states employer contributions made outside the match. That second figure is what the formula pays one worker on that salary, and not an amount either filing reports. The two figures cover different plan years and measure different things, so neither one is the other one corrected.
What the RAYONIER salaried plan puts in
$1,782
a year, at a $49,500 salary.
The match paragraph, word for word
“The Company makes a standard matching contribution of 60 percent of the first six percent of each participant’s eligible compensation contributed to the Plan, with a matching true-up contribution made annually.”
What you contribute to collect all of it
Contribute at least 6% of your pay to collect the full match.
That is $2,970 a year at a $49,500 salary, and it scales with your own.
Vesting score
57.14 out of 100
How fast the employer’s money becomes yours. Higher than 5% of the 369 schedules we have scored.
It measures vesting speed and nothing else. It says nothing about the size of the match, what the plan charges, or the funds inside it.
Share of the employer's money that is the worker's at hire and at each of the first 6 anniversaries: 0%, 20%, 40%, 60%, 80%, 100%, 100%. The score is the average of those 7 readings.
Vesting, word for word
“Participants vest in the Company matching contributions and enhanced retirement contributions at a rate of 20 percent per year of service. Full vesting occurs after five years of service.”
The plan tops the match up after year end, so contributing unevenly through the year does not cost the worker part of it.
The same match paragraph, word for word
“The Company makes a standard matching contribution of 60 percent of the first six percent of each participant’s eligible compensation contributed to the Plan, with a matching true-up contribution made annually.”
The wait before the match starts and the year-end true-up appear above when the filing states them. Neither is part of the score, and a filing that is silent on one of them is not a plan without it.
What the plan costs, against plans of its size
99th percentile
$411.02 per participant in plan-paid administrative cost, more expensive than 99% of plans with 500–999 participants.
What is the RAYONIER salaried plan's 401(k) match formula?
The RAYONIER salaried plan's 401(k) employer match tops out at 3.6% of pay. The plan pays an annual true-up. What an annual true-up repays is the arithmetic behind that line: it matters most in a year when contributions land unevenly.
| Match formula | 60% of the first 6% of pay |
|---|---|
| Maximum employer match | 3.6% of compensation |
| True-upA year-end recalculation that repays match lost to uneven contributions. | Yes, annual true-up |
| Other employer contribution | Employees may, at the Company’s discretion, receive a contribution (“enhanced retirement contribution”) of three percent of their eligible compensation in addition to the standard matching contribution each pay period. The compensation used to calculate the enhanced retirement contribution includes overtime and additional straight time in addition to base pay and annual bonus. |
At a $90,000 salary, contributing 6% ($5,400) earns the full employer match of $3,240 for the year.
What the filing says, word for word
“The Company makes a standard matching contribution of 60 percent of the first six percent of each participant’s eligible compensation contributed to the Plan, with a matching true-up contribution made annually.”
Source: Form 11-K filed June 29, 2026, SEC EDGAR, corroborated by the filing's inline-XBRL facts · SEC ↗
What is the RAYONIER salaried plan's 401(k) vesting schedule?
The RAYONIER salaried plan vests the employer match on a graded schedule: 20% after one year, rising to 100% after five. Each step is money that leaves with you that year, which is how a graded schedule differs from a cliff.
| Employer match vesting | Graded: 20% at 1 yr, 40% at 2 yr, 60% at 3 yr, 80% at 4 yr, 100% at 5 yr |
|---|---|
| Your own contributions | Immediate: always 100% yours |
| Accelerated vesting | In the event of Plan termination, participants will become 100 percent vested in their accounts. |
| Other employer contributions | Participants vest in the Company matching contributions and enhanced retirement contributions at a rate of 20 percent per year of service. Full vesting occurs after five years of service. |
Vesting, word for word
“Participants vest in the Company matching contributions and enhanced retirement contributions at a rate of 20 percent per year of service. Full vesting occurs after five years of service.”
Source: Form 11-K filed June 29, 2026, SEC EDGAR · SEC ↗
Who can join the RAYONIER salaried plan's 401(k), and is enrollment automatic?
The RAYONIER salaried plan enrolls new hires automatically; the filing does not state the default deferral rate.
| Plan entry | Salaried employees are eligible to participate in the Plan immediately and are, absent an election by the participant, automatically enrolled after completing 45 days of eligible service. |
|---|---|
| Automatic enrollment | Yes: |
Eligibility, word for word
“Salaried employees are eligible to participate in the Plan immediately and are, absent an election by the participant, automatically enrolled after completing 45 days of eligible service.”
Automatic enrollment, word for word
“automatically enrolled after completing 45 days of eligible service.”
Source: Form 11-K filed June 29, 2026, SEC EDGAR · SEC ↗
Who holds your account
Schedule C of the Form 5500 filed for plan year 2024 reports Empower, filed as “EMPOWER ANNUITY INSURANCE COMPANY O”. That is the company paid to keep the account records: what is in an account, what went into it, and usually the site a participant signs in to. The trustee that holds the plan’s assets can be a different company, and this filing does not name it.
Matched to this employer by sponsor name, not by an identifier stated in the filing. This record could cover another plan of the same employer.
7,876 plans on file name Empower as their recordkeeper. Of those, the 7,813 with a computable fee have a median plan-paid cost of $165.72 per participant.
Participants log in at Empower ↗. 401(k) Monitor is not affiliated with Empower or with any other recordkeeper, and takes nothing for this link. It is here because that is where the account is.
| Recordkeeper | Empower |
|---|---|
| Recordkeeper address | 8515 East Orchard Road, Greenwood Village, CO 80111 |
What does the RAYONIER plan report on Form 5500?
The RAYONIER plan reported $122.7M in assets and 542 participants for plan year 2024.
Matched to this employer by sponsor name, not by an identifier stated in the filing. This record could cover another plan of the same employer.
| Plan named in the DOL record | Rayonier Investment And Savings Plan For Salaried Employees |
|---|---|
| Total plan assets | $122,677,164 |
| Participants | 542 |
| Plan-paid admin cost per participant | $411.02 |
How that cost compares
This plan pays $411.02 per participant. The median across plans in agriculture and forestry is $114.70, from the 623 of 655 whose Form 5500 yields a per-participant cost.
Read from the Form 5500 filing of Rayonier Investment And Savings Plan For Salaried Employees, which has no page of its own here.
How does the RAYONIER salaried plan's 401(k) match compare?
The RAYONIER salaried plan's maximum 401(k) match of 3.6% of pay compares with a median of 4% across the 269 companies in our data with a computable formula.
Employers worth reading next
Of the six employers below, two report the same recordkeeper, three land near RAYONIER's maximum match and one vests on the same schedule.
Maximum match 3.5% of pay. Same recordkeeper, Empower.
Maximum match 4% of pay. Same recordkeeper, Empower.
Maximum match 3.5% of pay, 0.1 points below RAYONIER.
Maximum match 3.75% of pay, 0.15 points above RAYONIER.
Maximum match 3.5% of pay, 0.1 points below RAYONIER.
Maximum match 3% of pay. Also fully vested after 5 years, like RAYONIER.
What can you do next?
- Read the Form 11-K on SEC EDGAR ↗
Form 11-K filed June 29, 2026, SEC EDGAR. Every match fact on this page comes from it.
- Changed jobs? Find an old 401(k) ↗
The Department of Labor's Retirement Savings Lost & Found, a free government database.
- This year's IRS contribution limits ↗
The official deferral and catch-up limits every formula operates under.
Questions this filing answers
What is RAYONIER INC's 401(k) match for salaried employees?
The Rayonier Investment and Savings Plan for Salaried Employees covers salaried employees. Rayonier Inc matches 60% of employee contributions up to 6% of eligible pay (plan year ended December 31, 2025).
When does the RAYONIER INC 401(k) match vest for salaried employees?
Graded: 20% at 1 yr, 40% at 2 yr, 60% at 3 yr, 80% at 4 yr, 100% at 5 yr.
Does RAYONIER INC's 401(k) plan for salaried employees have automatic enrollment?
Yes: .
Who is the recordkeeper for RAYONIER INC's 401(k) for salaried employees?
Empower is named as the recordkeeper on the Form 5500 filed for Rayonier Investment And Savings Plan For Salaried Employees for plan year 2024. That is the company paid to keep the account records: what is in an account, what went into it, and usually the site a participant signs in to. Matched to this employer by sponsor name, not by an identifier stated in the filing. This record could cover another plan of the same employer.
Source
The match formula, the vesting schedule and the enrollment rules on this page were read from one document: the Form 11-K annual report that RAYONIER INC filed with the US Securities and Exchange Commission for the plan year ended December 31, 2025. Each of those fields carries the filing sentence it was read from, expandable where the field appears. Nothing on this page was supplied by the employer to this site.
The plan assets, the participant counts, the plan-paid fees and the recordkeeper come from a different document, the plan’s DOL Form 5500 annual return, and the section that reports them links it. Comparisons with other employers are computed across the filings named in the section they appear in.
Read the filing on SEC EDGAR ↗
| Document | Form 11-K annual report |
|---|---|
| Filed with | US Securities and Exchange Commission (EDGAR) |
| Filed by | RAYONIER INC |
| SEC CIK | 52827 |
| Accession number | 0000052827-26-000085 |
| Plan | Rayonier Investment and Savings Plan for Salaried Employees |
| Period of report | December 31, 2025 |
| Filed | June 29, 2026 |
401(k) Monitor is not affiliated with RAYONIER INC, with the Securities and Exchange Commission or with this plan’s recordkeeper, and publishes this page without their involvement. It republishes a public filing and says where it came from.
Cite this page
401(k) Monitor, “RAYONIER INC 401(k) plan facts for salaried employees”, from SEC Form 11-K accession 0000052827-26-000085, plan year ended December 31, 2025.
