In most cases, premiums are due on the 15th day of the 10th full calendar month in the plan year (e.g., October 15th for calendar-year plans). Special rules apply if:
- The plan is a New or Newly Covered Plan (including plans created as the result of a mid-year spinoff from another plan),
- The plan year changed since the prior year, or
- All assets are distributed during the plan year pursuant to a standard termination.
If the due date falls on a Saturday, Sunday or Federal Holiday, it is automatically extended to the next business day.
The “When to File” section of the Comprehensive Premium Filing Instructions provides detailed information on due dates. Instructions for the current and prior years are available on the Premium Payment and Filing Instruction page.
Ensure premium filings are submitted on time.