Published on Pension Benefit Guaranty Corporation (https://www.pbgc.gov)
|
Plan years |
Single-Employer Plans |
Multiemployer Plans |
||
|---|---|---|---|---|
|
Per Participant Rate for |
Variable-Rate Premium |
Per Participant Rate for Flat-Rate Premium |
||
|
Rate per $1,000 UVBs |
Per Participant Cap |
|||
| 2021 | $86 | $46 | $582 | $31 |
| 2020 | $83 | $45 | $561 | $30 |
| 2019 | $80 | $43 | $541 | $29 |
| 2018 | $74 | $38 | $523 | $28 |
| 2017 | $69 | $34 | $517 | $28 |
| 2016 | $64 | $30 | $500 | $27 |
| 2015 | $57 | $24 | $418 | $26 |
| 2014 | $49 | $14 | $412 | $12 |
| 2013 | $42 | $9 | $400 | $12 |
| 2012 | $35 | $9 | N/A | $9 |
| 2011 | $35 | $9 | N/A | $9 |
| 2010 | $35 | $9 | N/A | $9 |
| 2009 | $34 | $9 | N/A | $9 |
| 2008 | $33 | $9 | N/A | $9 |
| 2007 | $31 | $9 | N/A | $8 |
PBGC's Pension Insurance Data Tables [2] contain a complete history of premium rates.
After 2019, all rates are subject to indexing. There are no scheduled increases (other than indexing) for years after 2019.
For certain distress or involuntary terminations, a special termination premium must be paid to PBGC for three years. For more information, see Termination Premiums [3].
Links
[1] https://www.pbgc.gov/prac/prem/premium-rates
[2] https://www.pbgc.gov/prac/data-books.html
[3] https://www.pbgc.gov/prac/prem/termination-premiums.html