PBGC’s withdrawal liability regulation (29 CFR 4219) provides that unless rules adopted by the plan provide otherwise, multiemployer plans charge withdrawing employers interest at the rates shown below if their withdrawal liability payments are late or in default. Similarly, such plans credit interest at these rates to employers who overpay their withdrawal liability.
2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 | 1994 | 1993 | 1992 | 1991 | 1990 | 1989 | 1988 | 1987 | 1986 | 1985 | 1984 | 1983 | 1982 | 1981 | 1980
2026
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/26 | 03/31/26 | ||
| 04/01/26 | 06/30/26 |
|
|
| 07/01/26 | 09/30/26 | ||
| 10/01/26 | 12/31/26 |
2025
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/25 | 03/31/25 | 12/16/2024 | 7.75% |
| 04/01/25 | 06/30/25 |
03/17/2025 |
7.50% |
| 07/01/25 | 09/30/25 | 06/16/2025 | 7.50% |
| 10/01/25 | 12/31/25 | 09/15/2025 | 7.50% |
2024
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/24 | 03/31/24 | 12/15/2023 | 8.50% |
| 04/01/24 | 06/30/24 | 03/15/2024 | 8.50% |
| 07/01/24 | 09/30/24 | 06/17/2024 | 8.50% |
| 10/01/24 | 12/31/24 | 09/16/2024 | 8.50% |
2023
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/23 | 03/31/23 | 12/15/2022 | 7.50% |
| 04/01/23 | 06/30/23 | 03/15/2023 | 7.75% |
| 07/01/23 | 09/30/23 | 06/15/2023 | 8.25% |
| 10/01/23 | 12/31/23 | 09/15/2023 | 8.50% |
2022
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/22 | 03/31/22 | 12/15/2021 | 3.25% |
| 04/01/22 | 06/30/22 | 03/15/2022 | 3.25% |
| 07/01/22 | 09/30/22 | 06/15/2022 | 4.00% |
| 10/01/22 | 12/31/22 | 09/15/2022 | 5.50% |
2021
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/21 | 03/31/21 | 12/15/2020 | 3.25% |
| 04/01/21 | 06/30/21 | 03/15/2021 | 3.25% |
| 07/01/21 | 09/30/21 | 06/15/2021 | 3.25% |
| 10/01/21 | 12/31/21 | 09/15/2021 | 3.25% |
2020
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/20 | 03/31/20 | 12/16/2019 | 4.75% |
| 04/01/20 | 06/30/20 | 03/16/2020 | 3.25%* |
| 07/01/20 | 09/30/20 | 06/15/2020 | 3.25% |
| 10/01/20 | 12/31/20 | 09/15/2020 | 3.25% |
* Rate revised from 4.25% to 3.25% to reflect a change made by the Federal Reserve.
2019
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/19 | 03/31/19 | 12/17/2018 | 5.25% |
| 04/01/19 | 06/30/19 | 03/15/2019 | 5.50% |
| 07/01/19 | 09/30/19 | 06/17/2019 | 5.50% |
| 10/01/19 | 12/31/19 | 09/16/2019 | 5.25% |
2018
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/18 | 03/31/18 | 12/15/2017 | 4.50% |
| 04/01/18 | 06/30/18 | 03/15/2018 | 4.50% |
| 07/01/18 | 09/30/18 | 06/15/2018 | 5.00% |
| 10/01/18 | 12/31/18 | 09/17/2018 | 5.00% |
2017
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/17 | 03/31/17 | 12/15/2016 | 3.75% |
| 04/01/17 | 06/30/17 | 03/15/2017 | 3.75% |
| 07/01/17 | 09/30/17 | 06/15/2017 | 4.25% |
| 10/01/17 | 12/31/17 | 09/15/2017 | 4.25% |
2016
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/16 | 03/31/16 | 12/15/2015 | 3.25% |
| 04/01/16 |
06/30/16 |
03/15/2016 | 3.50% |
| 07/01/16 | 09/30/16 | 06/15/2016 | 3.50% |
| 10/01/16 |
12/31/16 |
09/15/2016 | 3.50% |
2015
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/15 |
03/31/15 |
12/15/2014 | 3.25% |
| 04/01/15 |
06/30/15 |
3/16/2015 | 3.25% |
| 07/01/15 |
09/30/15 |
6/15/2015 | 3.25% |
| 10/01/15 |
12/31/15 |
9/15/2015 | 3.25% |
2014
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/14 |
03/31/14 |
12/13/2013 | 3.25% |
| 04/01/14 |
06/30/14 |
3/14/2014 | 3.25% |
| 07/01/14 |
09/30/14 |
6/13/2014 | 3.25% |
| 10/01/14 |
12/31/14 |
9/15/2014 | 3.25% |
2013
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/13 |
03/31/13 |
12/17/2012 | 3.25% |
| 04/01/13 |
06/30/13 |
03/15/2013 | 3.25% |
| 07/01/13 |
09/30/13 |
06/14/2013 | 3.25% |
| 10/01/13 |
12/31/13 |
09/14/2013 | 3.25% |
2012
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/12 |
03/31/12 |
12/15/2011 | 3.25% |
| 04/01/12 |
06/30/12 |
03/15/2012 | 3.25% |
| 07/01/12 |
09/30/12 |
06/15/2012 | 3.25% |
| 10/01/12 |
12/31/12 |
09/17/2012 | 3.25% |
2011
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/11 |
03/31/11 |
12/15/2010 | 3.25% |
| 04/01/11 |
06/30/11 |
03/15/2011 | 3.25% |
| 07/01/11 |
09/30/11 |
06/15/2011 | 3.25% |
| 10/01/11 |
12/31/11 |
09/15/2011 | 3.25% |
2010
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/10 |
03/31/10 |
12/15/2009 | 3.25% |
| 04/01/10 |
06/30/10 |
03/15/2010 | 3.25% |
| 07/01/10 |
09/30/10 |
06/15/2010 | 3.25% |
| 10/01/10 |
12/31/10 |
09/15/2010 | 3.25% |
2009
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/09 |
03/31/09 |
12/15/2008 |
4.00% |
| 04/01/09 |
06/30/09 |
03/16/2009 |
3.25% |
| 07/01/09 |
09/30/09 |
06/15/2009 |
3.25% |
| 10/01/09 |
12/31/09 |
09/15/2009 |
3.25% |
2008
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/08 |
03/31/08 |
12/17/2007 |
7.25% |
| 04/01/08 |
06/30/08 |
03/17/2008 |
6.00% |
| 07/01/08 |
09/30/08 |
06/16/2008 |
5.00% |
| 10/01/08 |
12/31/08 |
09/15/2008 |
5.00% |
2007
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/07 |
03/31/07 |
12/15/2006 |
8.25% |
| 04/01/07 |
06/30/07 |
03/15/2007 |
8.25% |
| 07/01/07 |
09/30/07 |
06/15/2007 |
8.25% |
| 10/01/07 |
12/31/07 |
09/17/2007 |
8.25% |
2006
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/06 |
03/31/06 |
12/15/2005 |
7.25% |
| 04/01/06 |
06/30/06 |
03/15/2006 |
7.50% |
| 07/01/06 |
09/30/06 |
06/15/2006 |
8.00% |
| 10/01/06 |
12/31/06 |
09/15/2006 |
8.25% |
2005
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/05 |
03/31/05 |
12/15/2004 |
5.25% |
| 04/01/05 |
06/30/05 |
03/15/2005 |
5.50% |
| 07/01/05 |
09/30/05 |
06/15/2005 |
6.00% |
| 10/01/05 |
12/31/05 |
09/15/2005 |
6.50% |
2004
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/04 |
03/31/04 |
12/15/2003 |
4.00% |
| 04/01/04 |
06/30/04 |
03/15/2004 |
4.00% |
| 07/01/04 |
09/30/04 |
06/15/2004 |
4.00% |
| 10/01/04 |
12/31/04 |
09/15/2004 |
4.50% |
2003
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/03 |
03/31/03 |
12/16/2002 |
4.25% |
| 04/01/03 |
06/30/03 |
03/17/2003 |
4.25% |
| 07/01/03 |
09/30/03 |
06/16/2003 |
4.25% |
| 10/01/03 |
12/31/03 |
09/15/2003 |
4.00% |
2002
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/02 |
03/31/02 |
12/17/01 |
4.75% |
| 04/01/02 |
06/30/02 |
03/15/02 |
4.75% |
| 07/01/02 |
09/30/02 |
06/17/02 |
4.75% |
| 10/01/02 |
12/31/02 |
09/16/02 |
4.75% |
2001
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/01 |
03/31/01 |
12/15/00 |
9.50% |
| 04/01/01 |
06/30/01 |
03/15/01 |
8.50% |
| 07/01/01 |
09/30/01 |
06/15/01 |
7.00% |
| 10/01/01 |
12/31/01 |
09/17/01 |
6.50% |
2000
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/00 |
03/31/00 |
12/15/99 |
8.50% |
| 04/01/00 |
06/30/00 |
03/15/00 |
8.75% |
| 07/01/00 |
09/30/00 |
06/15/00 |
9.50% |
| 10/01/00 |
12/31/00 |
09/15/00 |
9.50% |
1999
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/99 |
03/31/99 |
12/21/98 |
7.75% |
| 04/01/99 |
06/30/99 |
03/15/99 |
7.75% |
| 07/01/99 |
09/30/99 |
06/30/99 |
7.75% |
| 10/01/99 |
12/31/99 |
09/15/99 |
8.25% |
1998
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/98 |
03/31/98 |
12/15/97 |
8.50% |
| 04/01/98 |
06/30/98 |
03/16/98 |
8.50% |
| 07/01/98 |
09/30/98 |
06/15/98 |
8.50% |
| 10/01/98 |
12/31/98 |
09/15/98 |
8.50% |
1997
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/97 |
03/31/97 |
12/16/96 |
8.25% |
| 04/01/97 |
06/30/97 |
03/17/97 |
8.25% |
| 07/01/97 |
09/30/97 |
06/15/97 |
8.50% |
| 10/01/97 |
12/31/97 |
09/15/97 |
8.50% |
1996
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/96 |
03/31/96 |
12/15/95 |
8.75% |
| 04/01/96 |
06/30/96 |
03/15/96 |
8.25% |
| 07/01/96 |
09/30/96 |
06/17/96 |
8.25% |
| 10/01/96 |
12/31/96 |
09/16/96 |
8.25% |
1995
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/95 |
03/31/95 |
12/15/94 |
8.50% |
| 04/01/95 |
06/30/95 |
03/15/95 |
9.00% |
| 07/01/95 |
09/30/95 |
06/15/95 |
9.00% |
| 10/01/95 |
12/31/95 |
09/15/95 |
8.75% |
1994
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/94 |
03/31/94 |
12/15/93 |
6.00% |
| 04/01/94 |
06/30/94 |
03/15/94 |
6.00% |
| 07/01/94 |
09/30/94 |
06/15/94 |
7.25% |
| 10/01/94 |
12/31/94 |
09/15/94 |
7.75% |
1993
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/93 |
03/31/93 |
12/15/92 |
6.00% |
| 04/01/93 |
06/30/93 |
03/15/93 |
6.00% |
| 07/01/93 |
09/30/93 |
06/15/93 |
6.00% |
| 10/01/93 |
12/31/93 |
09/15/93 |
6.00% |
1992
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/92 |
03/31/92 |
12/16/91 |
7.50% |
| 04/01/92 |
06/30/92 |
03/16/92 |
6.50% |
| 07/01/92 |
09/30/92 |
06/15/92 |
6.50% |
| 10/01/92 |
12/31/92 |
09/15/92 |
6.00% |
1991
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/91 |
03/31/91 |
12/17/90 |
10.00% |
| 04/01/91 |
06/30/91 |
03/15/91 |
9.00% |
| 07/01/91 |
09/30/91 |
06/17/91 |
8.50% |
| 10/01/91 |
12/31/91 |
09/16/91 |
8.00% |
1990
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/90 |
03/31/90 |
12/15/89 |
10.50% |
| 04/01/90 |
06/30/90 |
03/15/90 |
10.00% |
| 07/01/90 |
09/30/90 |
06/15/90 |
10.00% |
| 10/01/90 |
12/31/90 |
09/17/90 |
10.00% |
1989
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/89 |
03/31/89 |
12/15/88 |
10.50% |
| 04/01/89 |
06/30/89 |
03/15/89 |
11.50% |
| 07/01/89 |
09/30/89 |
06/15/89 |
11.00% |
| 10/01/89 |
12/31/89 |
09/15/89 |
10.50% |
1988
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/88 |
03/31/88 |
12/15/87 |
8.75% |
| 04/01/88 |
06/30/88 |
03/15/88 |
8.50% |
| 07/01/88 |
09/30/88 |
06/15/88 |
9.00% |
| 10/01/88 |
12/31/88 |
09/15/88 |
10.00% |
1987
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/87 |
03/31/87 |
12/15/86 |
7.50% |
| 04/01/87 |
06/30/87 |
03/16/87 |
7.50% |
| 07/01/87 |
09/30/87 |
06/15/87 |
8.25% |
| 10/01/87 |
12/31/87 |
09/15/87 |
8.75% |
1986
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/86 |
03/31/86 |
12/16/85 |
9.50% |
| 04/01/86 |
06/30/86 |
03/17/86 |
9.00% |
| 07/01/86 |
09/30/86 |
06/16/86 |
8.50% |
| 10/01/86 |
12/31/86 |
09/15/86 |
7.50% |
1985
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/85 |
03/31/85 |
12/17/84 |
11.25% |
| 04/01/85 |
06/30/85 |
03/15/85 |
10.50% |
| 07/01/85 |
09/30/85 |
06/17/85 |
10.00% |
| 10/01/85 |
12/31/85 |
09/16/85 |
9.50% |
1984
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/84 |
03/31/84 |
12/15/83 |
11.00% |
| 04/01/84 |
06/30/84 |
03/15/84 |
11.00% |
| 07/01/84 |
09/30/84 |
06/15/84 |
12.50% |
| 10/01/84 |
12/31/84 |
09/17/84 |
13.00% |
1983
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/83 |
03/31/83 |
12/15/82 |
11.50% |
| 04/01/83 |
06/30/83 |
03/15/83 |
10.50% |
| 07/01/83 |
09/30/83 |
06/15/83 |
10.50% |
| 10/01/83 |
12/31/83 |
09/15/83 |
11.00% |
1982
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/82 |
03/31/82 |
12/15/81 |
15.75% |
| 04/01/82 |
06/30/82 |
03/15/82 |
16.50% |
| 07/01/82 |
09/30/82 |
06/15/82 |
16.50% |
| 10/01/82 |
12/31/82 |
09/15/82 |
13.50% |
1981
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 01/01/81 |
03/31/81 |
12/15/80 |
20.00% |
| 04/01/81 |
06/30/81 |
03/15/81 |
18.00% |
| 07/01/81 |
09/30/81 |
06/15/81 |
20.00% |
| 10/01/81 |
12/31/81 |
09/15/81 |
20.00% |
1980
| From | To | Date of Quotation | Rate |
|---|---|---|---|
| 09/26/80 |
09/30/80 |
06/16/80 |
12.25% |
| 10/01/80 |
12/31/80 |
09/15/80 |
12.25% |