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Premium Filings

Man and Woman Reviewing Manila Folder

Online Premium Filing with My PAA

Find information about how to use My PAA, including what’s new, the use of private-sector software, and more.

Premium Payment Instructions and Addresses

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.

Late Payment Charges

Find out about late charges (interest and penalty fees) for premium payments filed after the due date, how to request a penalty waiver, and more.

Filing Due Dates

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

Business Codes

A list of 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) can be found in the "Premium Filings" section of the Practitioners Page. See Business Codes for the list.