BDI

efficiency

Salaries and Benefits to Assets

Annualized salaries and employee benefits as a percentage of average assets.

As of Q1 2026FDICESALFDICASSETSource retrieved 2026-08-01

National median

1.45%

Middle half

1.20%1.73%

Direction

Lower is favorable

What it means

Why this metric matters

People are usually a bank's largest operating cost. The ratio shows whether staffing expense is scaling efficiently with the balance sheet.

How it is calculated

Formula and source fields

salaries_benefits_ytd * 4 / quarter_of_year / NULLIF(avg_assets, 0) * 100

Source fields: ESAL + ASSET. Annualized as described in the methodology.

Read the calculation methodology →

National distribution

Across active reporting banks

4,235 observations · Q1 2026

10th percentile

0.97%

25th percentile

1.20%

Median

1.45%

75th percentile

1.73%

90th percentile

2.10%
Quartile markers use every reported value. For readability, values outside the first and ninety-ninth percentiles are collected into the two end bars; rankings retain the exact reported values.

Reported extremes

Highest and lowest banks

These lists describe reported values, not quality rankings. Compare business models and peer groups before drawing conclusions.

Lowest reported values

  1. 1
    Wells Fargo Bank South Central, National AssociationTX
    0.00%
  2. 2
    WSB Municipal BankNY
    0.00%
  3. 3
    JPMorgan Chase Bank, DearbornMI
    0.00%
  4. 4
    Bank of America California, National AssociationCA
    0.00%
  5. 5
    Wells Fargo National Bank WestNV
    0.00%
  6. 6
    ITS BankIA
    0.00%
  7. 7
    Greene County Commercial BankNY
    0.00%
  8. 8
    Emigrant Mercantile BankNY
    0.00%
  9. 9
    BMO Harris Central National AssociationIL
    0.00%
  10. 10
    GS&L Municipal BankNY
    0.00%

Highest reported values

  1. 1
    Country Trust BankIL
    61.36%
  2. 2
    National Advisors Trust CompanyKS
    58.62%
  3. 3
    Everence Trust CompanyIN
    51.39%
  4. 4
    Davidson Trust Co.MT
    45.46%
  5. 5
    Nationwide Trust Company, FSBOH
    44.72%
  6. 6
    Members Trust CompanyFL
    41.47%
  7. 7
    CIBC National Trust CompanyGA
    35.34%
  8. 8
    SEI Private Trust CompanyPA
    28.05%
  9. 9
    Wilmington Trust, National AssociationDE
    27.87%
  10. 10
    Neighbors BankMO
    27.86%

Continue exploring

Related metrics

Efficiency RatioNoninterest Expense to AssetsOccupancy Expense to AssetsOperating Assets per FTEAnnualized Revenue per FTE