The Pension Benefit Guaranty Corporation (PBGC) has announced the premium rates that will apply in 2026. Both the single-employer and multiemployer plan rates have increased. The chart below shows the rates in effect for plan years beginning in 2024, 2025, and 2026.

The flat rate premiums and the single-employer variable-rate per participant cap are subject to indexing. The variable rate premium is no longer indexed. There are currently no scheduled increases (other than indexing). For more information click this link.

If you have any questions about the impact on your plan, contact your Cheiron consultant.

Cheiron is an actuarial consulting firm that provides actuarial and consulting advice. However, we are neither attorneys nor accountants. Accordingly, we do not provide legal services or tax advice.

¹ Plans sponsored by small employers (generally fewer than 25 employees) may be subject to a lower cap.