Oracle
Oracle Corporation · REDWOOD SHORES, CA · ORCL (NYSE) · Professional, scientific, and technical services · sponsor EIN 54-2185193 · 1 plan with Schedule H financials, latest plan year 2024
SEC registrant: Oracle Corp.
Plan terms
Quoted from Oracle Corporation's SEC filing covering the period ended 2025-12-31. The figures on this page cover the plan year ended 2024-12-31, a different period: terms may have changed between the two. The plan document governs; these are the filing's own words.
Employer match
“Oracle matches 50% of an active participant’s salary deferrals up to a maximum deferral of 6% of compensation for the pay period, with maximum aggregate matching of $5,100 in any calendar year.”
As stated in Oracle Corporation's Form 11-K filed 2026-04-24, for the period ended 2025-12-31 (SEC): source document; plan description note, contributions section.
Eligibility
“As of December 31, 2025, all employees on the domestic payroll of Oracle and its subsidiaries that have adopted the Plan are eligible to participate in the Plan as of the first date, or any succeeding entry date following the date the employee is credited with one hour of service with Oracle.”
As stated in Oracle Corporation's Form 11-K filed 2026-04-24, for the period ended 2025-12-31 (SEC): source document; plan description note, eligibility section.
Vesting
“Participants’ vesting in Oracle’s matching contributions is based on years of service.”
As stated in Oracle Corporation's Form 11-K filed 2026-04-24, for the period ended 2025-12-31 (SEC): source document; plan description note, vesting section.
ORACLE CORPORATION 401(K) SAVINGS AND INVESTMENT PLAN
Plan year 2024-01-01 to 2024-12-31 · $31,026,465,040 in assets · 99,815 participants with a balance · >$1B bucket, single-employer · plan number 001
At a glance
Recordkeeping fees per participant (headline)
$9.98
higher than 13% of the 790 plans of similar size (>$1B) that report it
= recordkeeping_fees / participants_with_balance. Schedule H, line 2i(3); OTH_RECORDKEEPING_FEES_AMT pos 160; filing 20250425143927NAL0005242051001, received 2025-04-25 · participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250425143927NAL0005242051001, received 2025-04-25
Administrative expenses excluding investment management, per participant
$12.91
higher than 12% of the 1,045 plans of similar size (>$1B) that report it
= admin_excl_invmgmt / participants_with_balance. derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20250425143927NAL0005242051001, received 2025-04-25 · participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250425143927NAL0005242051001, received 2025-04-25
Administrative expenses per participant
$107.32
higher than 74% of the 1,076 plans of similar size (>$1B) that report it
= admin_expenses / participants_with_balance. Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250425143927NAL0005242051001, received 2025-04-25 · participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250425143927NAL0005242051001, received 2025-04-25
Administrative expenses as a share of assets
0.035%
higher than 35% of the 1,076 plans of similar size (>$1B) that report it
= admin_expenses / assets_eoy. Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250425143927NAL0005242051001, received 2025-04-25 · assets_eoy: Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250425143927NAL0005242051001, received 2025-04-25
Employer contributions per participant
$2,018
higher than 18% of the 1,135 plans of similar size (>$1B) that report it
= employer_contrib / participants_with_balance. Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250425143927NAL0005242051001, received 2025-04-25 · participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250425143927NAL0005242051001, received 2025-04-25
Employer share of total contributions
15.4%
higher than 5% of the 1,135 plans of similar size (>$1B) that report it
= employer_contrib / total_contrib. Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250425143927NAL0005242051001, received 2025-04-25 · total_contrib: Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20250425143927NAL0005242051001, received 2025-04-25
Percentiles compare this plan with the Schedule H plans of the same asset bucket and plan year, excluding final filings; a percentile is shown only where at least 50 comparable plans report the figure. The match formula is not in the filing; only amounts are shown.
Plan features
2E profit-sharing · 2F ERISA 404(c) plan · 2G fully participant-directed · 2J 401(k) feature · 2K 401(m) arrangement · 2R participant brokerage window · 2T default investment (QDIA) Form 5500, line 8a; TYPE_PENSION_BNFT_CODE pos 81; filing 20250425143927NAL0005242051001, received 2025-04-25
Service providers paid directly by the plan
| Provider | Relationship | Service codes | Direct compensation | Indirect |
|---|---|---|---|---|
| FINANCIAL ENGINES | ADVISOR | 27 Investment advisory (plan) | $1,926,018 | no |
| FIDELITY INVESTMENTS INSTITUTIONAL (recordkeeper) | RECORDKEEPER | 37 Participant loan processing; 60 Sub-transfer agency fees; 64 Recordkeeping fees; 65 Account maintenance fees; 71 Securities brokerage commissions and fees; 99 Other fees | $1,066,857 | yes |
| MERCER INVESTMENTS LLC | INVESTMENT ADVISOR | 27 Investment advisory (plan) | $230,765 | no |
| SENSIBA LLP | ACCOUNTANT/AUDITOR | 10 Accounting (including auditing) | $82,500 | no |
Schedule C Part I line 2: name (a), service codes (b), relationship (c), direct compensation paid by the plan (d), indirect compensation received (e). Filing 20250425143927NAL0005242051001, received 2025-04-25.
Full record
| Field | Value | Source |
|---|---|---|
| Plan sponsor | ORACLE CORPORATION | Form 5500, Part II line 2a; SPONSOR_DFE_NAME pos 19; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Plan name | ORACLE CORPORATION 401(K) SAVINGS AND INVESTMENT PLAN | Form 5500, line 1a; PLAN_NAME pos 16; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Sponsor EIN / plan number | 54-2185193 / 001 | Form 5500, line 2b; SPONS_DFE_EIN pos 44; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Plan type | single-employer | Form 5500, Part I line A; TYPE_PLAN_ENTITY_CD pos 4; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Sponsor location | REDWOOD SHORES, CA | Form 5500, line 2a; SPONS_DFE_MAIL_US_STATE pos 25; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Industry (business code) | 541512, Professional, scientific, and technical services | Form 5500, line 2d; BUSINESS_CODE pos 46; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Plan year | 2024-01-01 to 2024-12-31 | Form 5500, Part I plan year; FORM_PLAN_YEAR_BEGIN_DATE pos 2; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Filing received | 2025-04-25 | Form 5500, EFAST2 receipt date; DATE_RECEIVED pos 102; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Final filing | no | Form 5500, Part I line B; FINAL_FILING_IND pos 8; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Amended filing | no | Form 5500, Part I line B; AMENDED_IND pos 7; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Participants, beginning of year | 103,417 | Form 5500, line 5; TOT_PARTCP_BOY_CNT pos 71; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Active participants | 58,808 | Form 5500, line 6a(2); TOT_ACTIVE_PARTCP_CNT pos 72; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Participants, end of year | 101,985 | Form 5500, line 6f; TOT_ACT_RTD_SEP_BENEF_CNT pos 77; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Participants with an account balance | 99,815 | Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Total assets, beginning of year | $26,320,437,734 | Schedule H, Part I line 1f col (a); TOT_ASSETS_BOY_AMT pos 30; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Total assets, end of year | $31,026,465,040 | Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Net assets, end of year | $31,014,924,298 | Schedule H, line 1l col (b); NET_ASSETS_EOY_AMT pos 67; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Total income | $6,775,731,893 | Schedule H, Part II line 2d; TOT_INCOME_AMT pos 97; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Net income | $4,701,883,848 | Schedule H, line 2k; NET_INCOME_AMT pos 111; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Employer contributions | $201,444,825 | Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Participant contributions | $966,225,687 | Schedule H, line 2a(1)(B); PARTICIPANT_CONTRIB_AMT pos 69; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Other contributions (incl. rollovers) | $138,389,483 | Schedule H, line 2a(1)(C); OTH_CONTRIB_RCVD_AMT pos 70; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Total contributions | $1,306,059,995 | Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Benefit payments | $2,062,508,643 | Schedule H, line 2e(4); TOT_DISTRIB_BNFT_AMT pos 101; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Total expenses (incl. benefit payments) | $2,073,848,045 | Schedule H, line 2j; TOT_EXPENSES_AMT pos 110; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Total administrative expenses | $10,712,603 | Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Contract administrator fees | $31,500 | Schedule H, line 2i(2); CONTRACT_ADMIN_FEES_AMT pos 106; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Recordkeeping fees | $996,519 | Schedule H, line 2i(3); OTH_RECORDKEEPING_FEES_AMT pos 160; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| IQPA audit fees | $82,500 | Schedule H, line 2i(4); IQPA_AUDIT_FEES_AMT pos 161; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Investment advisory and management fees | $9,423,522 | Schedule H, line 2i(5); INVST_MGMT_FEES_AMT pos 107; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Administrative expenses excluding investment management | $1,289,081 | derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Held in master trusts | $0 | Schedule H, line 1c(11) col (b); INT_MASTER_TR_EOY_AMT pos 53; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Held in common/collective trusts | $22,224,267,749 | Schedule H, line 1c(9) col (b); INT_COMMON_TR_EOY_AMT pos 51; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Held in mutual funds | $4,126,906,767 | Schedule H, line 1c(13) col (b); INT_REG_INVST_CO_EOY_AMT pos 55; filing 20250425143927NAL0005242051001, received 2025-04-25 |
| Independent auditor | SENSIBA LLP | Schedule H, Part III line 3a; ACCOUNTANT_FIRM_NAME pos 116; filing 20250425143927NAL0005242051001, received 2025-04-25 |
What changed since the 2023 plan year
| Figure | 2023 | 2024 | Change |
|---|---|---|---|
| Total assets | $26,320,437,734 | $31,026,465,040 | 17.9% |
| Participants with a balance | 101,428 | 99,815 | -1.6% |
| Administrative expenses | $10,014,874 | $10,712,603 | 7.0% |
| Recordkeeping fees per participant | $13.09 | $9.98 | -23.7% |
| Employer contributions | $203,832,857 | $201,444,825 | -1.2% |
Prior filing 20240426174513NAL0018592529001, received 2024-04-26; the plan years are contiguous.
Alerts, claims and corrections
Sponsor name as filed: ORACLE CORPORATION; SEC registrant: ORACLE CORP (CIK 1341439, matched by EIN; display name from the Form 11-K cover).