PBGC Announces 2026 Premium Rates

The Pension Benefit Guarantee Corporation has determined premium rates applicable for the 2026 plan year in accordance with indexing rules provided in ERISA Section 4006. The single-employer plan per-participant flat rate premium for plan years beginning in 2026 is $111, up from $106 in 2025. The single-employer plan variable-rate premium for 2026 remains the same at $52 per $1,000 of unfunded vested benefits. The variable-rate premium per participant cap increased to $751 per participant, from $717 in 2025.