October 11, 2024 - Pension Benefit Guaranty Corporation
|
Plan years |
Single-Employer Plans |
Multiemployer Plans |
||
|---|---|---|---|---|
|
Per Participant Rate |
Variable-Rate Premium |
Per Participant Rate |
||
|
Rate per $1,000 UVBs |
Per Participant Cap |
|||
| 2025 | $106 | $52 | $717 | $39 |
| 2024 | $101 | $52 | $686 | $37 |
| 2023 | $96 | $52 | $652 | $35 |
| 2022 | $88 | $48 | $598 | $32 |
| 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 contain a complete history of premium rates.
From 2020 - 2023, all premium rates and the VRP cap were subject to indexing. Starting in 2024, the VRP rate will no longer be indexed. All other premium rates and the VRP cap will continue to be indexed after 2023.
For certain distress or involuntary terminations, a special termination premium must be paid to PBGC for three years. For more information, see Termination Premiums.