401(k) Monitor

Humana Puerto Rico Retirement Savings Plan

Humana Inc. · Louisville, KY · EIN 610647538 · Plan 004 · Form 5500 for plan year 2024

What Humana put into the plan, per active participant

$3,026

Humana Inc. put $3,026 into this plan for each of its 1,117 active participants in plan year 2024. That is the whole employer side, matching money, profit sharing, non-elective and safe-harbor contributions and reallocated forfeitures together, because the Form 5500 reports them on one line, so it is not the match rate.

0 · least per person100 · most per person

Humana put in less per active participant than 62% of plans with 1,000–4,999 participants in insurance. The middle plan in that group of 206 reported $3,948. Insurance comes from business code 524140, which Humana Inc. 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.

What this figure cannot separate: how much Humana 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: Form 5500 filing for the plan year ended December 31, 2024, received by the DOL June 24, 2025 · DOL EFAST2

The $3,026 above is the Form 5500 figure for plan year 2024, and it counts every employer dollar on one line. Humana Inc. also files a Form 11-K, which states the match formula on its own for plan year 2025: the section below reads $3,713 a year at a $49,500 salary. 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 plan cost, per participant

$93.90

The plan paid $93.90 per participant in plan-paid administrative expenses in plan year 2024, more expensive than 56% of plans with 1,000–4,999 participants. The middle plan of that size paid $84.96.

Why a plan this big pays less per person before anything else

Bigger plans pay less per head by construction, because the same negotiated bill divides across more people. That is why this ranking sits inside the plan's own size cohort and is never taken across all plans.

Schedule H reports only what came out of plan assets. Fees the sponsor pays directly, and fees taken inside fund expense ratios, never appear here, so this is a floor and not the all-in cost.

401(k) Monitor Score

40 out of 100

Where this plan stands against plans of its size and industry on two amounts its Form 5500 reports: employer money in per active person, and plan-paid cost per person. It reads no match formula, no vesting schedule and no fund lineup, because a Form 5500 states none of them.

  • What the employer put in, per active participant: $3,026. Lower than 62% of plans with 1,000–4,999 participants in insurance.
  • What the plan cost, per participant: $93.90. Cheaper than 44% of plans with 1,000–4,999 participants.

How this score is built

On this page: the match and vesting terms · what to check next · every figure on the filing · fees itemised · the plans this one is ranked against · service providers

The match and vesting terms, from a Form 11-K

The match formula and the vesting schedule are stated in a Form 11-K, which is filed only by employers whose plan holds company stock. A Form 5500 reports neither.

What Humana puts in

$3,713

a year, at a $49,500 salary.

The match paragraph, word for word
The Company matched 125% of a Participant’s eligible pre-tax and catch-up contributions that combined do not exceed 6% of their eligible compensation after completion of one year of service. Rollover contributions are not matched. The Company may increase, decrease, or cease matching contributions, with approval from the Board of Directors. Matching contributions are funded each pay period and follow the Participants' investment elections. Effective January 1, 2026, the Company reduced the matching contribution from 125% to 100% of a Participant's eligible pre-tax and catch-up contributions combined up to 6% of their eligible compensation after completion of one year of service.

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

71.43 out of 100

How fast the employer’s money becomes yours. Higher than 32% of the 253 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.

Vesting scheduleCliff, 2 years

Share of the employer's money that is the worker's at hire and at each of the first 6 anniversaries: 0%, 0%, 100%, 100%, 100%, 100%, 100%. The score is the average of those 7 readings.

Vesting, word for word
Participant contributions are fully vested and non-forfeitable. Generally, once a Participant has completed two years of service, the Company Matching Account contributions vest immediately and become non-forfeitable. In August 2025, the Retirement Plan Committee approved vesting provisions for certain participants whose employment terminated between August 1, 2025 and May 31, 2026. These participants became fully vested in 100% of the value of the matching contributions allocated to their matching contribution accounts, including their proportional share of net gains and losses on those contributions, regardless of years of vesting service.
Wait before the match starts1 year

A worker hired today collects no match for 1 year. This is a filed term, and it does not move the score above.

Eligibility, word for word
The Plan is a qualified defined contribution plan established for the benefit of the employees of Humana Inc. and its participating subsidiaries (the “Company” or “Humana”) who work in Puerto Rico (“eligible employees”) and is subject to the Employee Retirement Income Security Act of 1974, as amended (“ERISA”).

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.

The formula, the six-year window and a worked example

What the plan costs, against plans of its size

56th percentile

$93.90 per participant in plan-paid administrative cost, more expensive than 56% of plans with 1,000–4,999 participants.

The match, vesting and eligibility terms above are read from the Form 11-K filed by Humana Inc., whose page states the full formula, the vesting schedule and the sentence behind each one.

What to check next

  • Collecting the whole match

    Humana’s Form 11-K pays the whole match at 6% of pay, which is $3,713 a year at a $49,500 salary and scales with your own. Your payslip and your Schwab Workplace account both show the rate you set. A rate below 6% collects less than the whole match.

    That Form 11-K covers plan year 2025. The plan’s Summary Plan Description states the terms in force, and the plan administrator must provide it to participants on request.

  • Weighing this employer against another

    Humana’s filed match formula is set against another employer’s, term by term, on one page: UnitedHealth.

  • Your own numbers are not on this page

    Every figure here is the whole plan for plan year 2024, taken from one filing and divided by headcounts. Your own contribution rate, your balance and the fees taken from your account are on your recordkeeper’s site, which this filing names as Schwab Workplace. What you may put in during a year is set by the IRS and not by the plan: this year’s limits ↗.

Key figures

From Schedule H of Form 5500 filing 20250624094321NAL0017181234004, plan year 2024.
Total plan assets, end of year$83,863,658
Net assets$83,863,105
Participants, beginning of year1,975
Of which active1,117
Plan typeSingle employer
Size cohortThe peer group we rank fees against.1,000–4,999 participants
Employer share of the money that went in, plan year 2024The rest came from employees, who put in $3,673,341. The share falls when employees save more, so a plan whose staff contribute heavily reads lower here through no act of the employer. It is printed as a fact and it is not part of the score.48%

Plan-paid administrative expenses

The plan paid $185,461 in administrative expenses in plan year 2024, across 1,975 participants: $93.90 per participant.

Contract administrator fees$139,294
Professional feesnot reported in filing
Investment management fees$22,427
Other administrative feesnot reported in filing

These are plan-paid expenses from Schedule H only. Fees the sponsor pays directly, and fees embedded in fund expense ratios, never appear here. This figure is a floor, not the all-in cost, and a low number is not “free”.

The plans this one is ranked against

Fees on this page are ranked against the 1,000–4,999 participant cohort, where the median plan pays $84.96 per participant. The sponsor files from Kentucky, one of 635 plans on file there, at a median of $106.54 per participant. Its business code places the plan in insurance, one of 1,068 on file, which run to a median of $119.27.

Plans of a similar size in Kentucky

The plans nearest this one by participant count, out of 92 in its peer group. Cost per participant is each plan’s own Schedule H figure, and a filing that reported no administrative expenses says so instead of showing a zero.
PlanParticipantsCost per participant
Waystar, Inc. Retirement PlanWaystar, Inc.2,013$87.17
Inoac USA 401(k) Savings PlanInoac USA, Inc.1,998$85.26
UPS/Ibt Local 2727 401(k) PlanUnited Parcel Service Company1,936$87.70
Toyota Tsusho America, Inc. Enterprise Multiple Employer PlanToyota Tsusho America, Inc.1,921$109.71

Service providers (Schedule C)

Recordkeeper: Charles Schwab (as filed: “SCHWAB RETIREMENT PLAN SERVICES INC”)

769 plans on file name Charles Schwab as their recordkeeper, at a median of $127.09 per participant.

Providers from Schedule C, Part 1, Item 2 of filing 20250624094321NAL0017181234004. Direct compensation is paid from plan assets. Amounts in USD.
ProviderService codesDirect comp. ($)Indirect comp. ($)
Banco Popular De Puerto Rico50, 28139,294not reported
Schwab Retirement Plan Services Inc.50, 26, 64, 1556,622not reported
Charles Schwab & Co., Inc.71, 62, 50, 3300

Source

DatasetDOL EFAST2 Form 5500 bulk data (FOIA)
Form year2024
Filing ACK_ID20250624094321NAL0017181234004
Dataset last refreshedJuly 28, 2026

Bulk dataset at askebsa.dol.gov ↗ · Look up the filing on EFAST2 ↗

Filings lag by design: a plan can file up to 9½ months after its year ends, so this is the newest data on file. Why filings lag

Cite this page

401(k) Monitor, "Humana Puerto Rico Retirement Savings Plan: Form 5500 facts", from DOL EFAST2 filing 20250624094321NAL0017181234004, plan year ended December 31, 2024. 401(k) Monitor Score 40 out of 100 (exact value 39.55).