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This page has not been translated. Please go to PBGC.gov's Spanish home page for more information available in Spanish.

Esta página no ha sido traducida. Por favor vaya a la página principal del sitio de español de PBGC para ver información disponible en español.

Premium Filings

Important Reminder About 2025 Due Dates

For plan years beginning in 2025, premium filings are generally due one month earlier than usual because of a provision contained in the Bipartisan Budget Act of 2015. See Technical Update 25-1 for more information.

Online Premium Filing with My PAA

Log into My PAA, find out how to use My PAA, what’s new, the use of private-sector software and more.

Premium Filing Payment & Instructions

View the latest instructions for filing premiums, or instructions for a prior year, as well as illustrative forms and information on where filings and payments should be sent.

Account History Guide

Find a guide to interpret the account history report that is available on the My PAA Plan page.

Premium Rates

Find information about PBGC’s current and past premium rates for both single-employer and multiemployer pension plans.

Correcting Filings and Reconciling Estimates

Find information on how to correct errors in filings, submit amended filings, or reconcile an earlier estimated premium filing, and on PBGC refunds of overpayments. See the “Correcting Filings and Reconciling Estimates” section available under each year's Comprehensive Premium Filing Instructions on the Premium Filing Payment and Instructions webpage.

Late Payment Charges

Late payment charges arise when you pay some, or all, of the premium owed after the due date. Late charges include both interest and penalty. The current rules for late payment changes apply to late premium payments for plan years beginning in 2016 or later. Different rules apply for earlier plan years.

The “Late Payment Charges” section of each year’s Comprehensive Premium Filing Instructions provides detailed information about late charges that apply with respect to that year (e.g., how interest and penalties are determined, automatic penalty waivers, how to request a penalty waiver). Instructions for the current and prior years are available on the Premium Filing Payment and Instructions webpage.

Filing Due Dates

View due dates for plan filing including exceptions and information on IRS extensions.

Business Codes

One of the data items required to be reported in a premium filing is the business codes that best describes the nature of the plan sponsor's business (or main business activity of the employers and/or employee organizations if more than one employer or employee organization is involved). The applicable Business Codes for each year beginning with 2014 can be found here.

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Premium Compliance Evaluation Program

This program helps ensure that plans follow our premium regulations and pay the correct amount. We also offer compliance assistance to help practitioners.

Termination Premiums

Learn about termination premiums that companies must pay PBGC when certain underfunded plans are terminated.