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Late or Defaulted Withdrawal Liability

Last Updated: June 17, 2022

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.

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    

 

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 4.25%

07/01/20

09/30/20

06/15/2020 3.25%

10/01/20

12/31/20

09/15/2020 3.25%

 

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%