PBGC premium rates
The PBGC flat-rate and variable-rate premiums for single-employer plans and the flat-rate premium for multiemployer plans, by plan year, as indexed under ERISA §4006.
Current value: Single-employer flat-rate premium, per participant: 111; Variable-rate premium, per $1,000 of unfunded vested benefits: 52; Variable-rate premium cap, per participant: 751; Multiemployer flat-rate premium, per participant: 40 as of 2026.
| Plan year | Single-employer flat-rate premium, per participant$ | Variable-rate premium, per $1,000 of unfunded vested benefits$ | Variable-rate premium cap, per participant$ | Multiemployer flat-rate premium, per participant$ |
|---|---|---|---|---|
| 2020 | 83 | 45 | 561 | 30 |
| 2021 | 86 | 46 | 582 | 31 |
| 2022 | 88 | 48 | 598 | 32 |
| 2023 | 96 | 52 | 652 | 35 |
| 2024 | 101 | 52 | 686 | 37 |
| 2025 | 106 | 52 | 717 | 39 |
| 2026 | 111 | 52 | 751 | 40 |
Source and verification
- Source
- PBGC — Premium RatesPBGC premium rates by plan year (ERISA §4006(a)(3); 29 CFR §4006.3)
- Regulation
- ERISA §4006; 29 CFR part 4006; SECURE 2.0 §349 (the frozen variable rate)
- Verified
- September 9, 2026Against: PBGC 'Premium Rates' page (pbgc.gov/prac/prem/premium-rates).How: scripts/pbgcIngest.js reproduced 28 of 28 cells (2020-2026 x flat, VRP rate, VRP cap, multiemployer flat) from the live page, which publishes the series back to 2007.
- Publication rule
- Published annually; the value for a year is expected by December of the prior year. The latest year held here is 2026.
Cite this page: ActuarialOS, “PBGC premium rates”, https://actuarialos.io/reference/pbgc-premium-rates — verified 2026-09-09.
In Excel: =aos_PbgcPremium(2026, "flat") The ActuarialOS Excel add-in is free and returns this series with one worksheet function. Download the add-in.
In ActuarialOS the flagship §430 run prices the PBGC premium from this table for the plan year it values, never from a rate typed into the run. About the platform.
Values on this page are transcribed from the cited source and checked against it by an automated instrument; the source governs. Confirm any figure against the notice before relying on it in signed work.