Practitioners
Premium Rates
Flat-rate premiums
The per-participant flat premium rate for plan years beginning in 2013 is $42 for single-employer plans and $12 for multiemployer plans.
Variable-rate premiums
For plan years beginning in 2013, the variable-rate premium for single-employer plans is $9 per $1,000 of unfunded vested benefits (UVBs) and is capped at $400 times the number of participants. Plans sponsored by small employers (generally fewer than 25 employees) may be subject to an even lower cap. Multiemployer plans do not pay a variable-rate premium.
Historical information
|
Plan years beginning in |
Single-Employer Plans |
Multiemployer Plans |
||
|---|---|---|---|---|
|
Per Participant Rate for Flat-Rate Premium |
Variable-Rate Premium |
Per Participant Rate for Flat-Rate Premium |
||
|
Rate per $1,000 UVBs |
Per Participant Cap |
|||
|
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 |
For a history of the premium rates charged under the single-employer program since 1974, see Table S-39 of the 2010 data tables; for a history of the rates charged under the multiemployer program, see Table M-16 of the 2010 data tables.
Termination premiums
For certain distress or involuntary terminations, a special termination premium must be paid to PBGC for three years. For more information, see Termination Premiums.
