Practitioners

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  • Late Payment Charges
  • Premium Compliance Evaluation Program
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• Interest Rates & Factors
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Filing Due Dates

• Filing due dates beginning in 2013

  The following table shows the due dates for pre-existing plans for plan years beginning in 2013 (assuming there has been no change in the plan year).

  2013 Filing Due Dates
  Premium Payment Year Begins	Large Plans		Mid-size Plans	Small Plans
  	Flat-rate Premiuma	Variable-rate Premiumb	Flat-rate and Variable-rate Premiumb	Flat-rate and Variable-rate Premium
  1/1/2013	02/28/2013	10/15/2013	10/15/2013	04/30/2014
  01/02 - 02/01/2013	04/01/2013c	11/15/2013	11/15/2013	06/02/2014c
  02/02 - 03/01/2013	04/30/2013	12/16/2013c	12/16/2013c	06/30/2014
  03/02 - 04/01/2013	05/31/2013	01/15/2014	01/15/2014	07/31/2014
  04/02 - 05/01/2013	07/01/2013c	02/18/2014c	02/18/2014c	09/02/2014c
  05/02 - 06/01/2013	07/31/2013	03/17/2014c	03/17/2014c	09/30/2014
  06/02 - 07/01/2013	09/03/2013c	04/15/2014	04/15/2014	10/31/2014
  07/02 - 08/01/2013	09/30/2013	05/15/2014	05/15/2014	12/01/2014c
  08/02 - 09/01/2013	10/31/2013	06/16/2014c	06/16/2014c	12/31/2014
  09/02 - 10/01/2013	12/02/2013c	07/15/2014	07/15/2014	02/02/2015c
  10/02 - 11/01/2013	12/31/2013	08/15/2014	08/15/2014	03/02/2015c
  11/02 - 12/01/2013	01/31/2014	09/15/2014	09/15/2014	03/31/2015
  12/02 - 12/31/2013	02/28/2014	10/15/2014	10/15/2014	04/30/2015

  a. If the estimated Flat-rate Premium is reported and paid by this date, the late payment penalty charge (but not the late payment interest charge) may be waived if certain requirements are met. See "Automatic Penalty Waivers for Late Flat-rate Premiums – Large Plans" in the "Late Payment Charges" section.

  b. If the estimated Variable-rate Premium is reported and paid by this date, the late payment penalty charge (but not the late payment interest charge) may be waived if the variable-rate reconciliation filing is made by the date shown in the "Small Plans" column.

  c. The actual due date falls on a Saturday, Sunday or Federal Holiday, so the date shown above is the first business day following the actual due date. See "Late Payment Charges" section for information on how late charges are determined if filing is made after the date shown in the table.

• Filing due dates (for plan years beginning in): 2012 | 2011 | 2010
• Exceptions:
  • First time filers (for plan years beginning in): 2013 | 2012 | 2011 | 2010
  • Plans that change plan year (for plan years beginning in): 2013 | 2012 | 2011 | 2010

• Ensure premium filings are submitted on time

Submit electronic premium and amended filings through "My Plan Administration Account" ("My PAA") on PBGC's Web site (www.pbgc.gov). Follow instructions in My PAA for submitting premium payments.