The Pension Benefit Guaranty Corporation (PBGC) has updated its website with premium rates for 2016.
The per-participant flat premium rate for plan years beginning in 2016 is $64 for single-employer plans (up from a 2015 rate of $57) and $27 for multiemployer plans (up from a 2015 rate of $26).
The increase in the single-employer rate was provided in The Bipartisan Budget Act of 2013. The increase in the multiemployer rate is the result of indexing.
For plan years beginning in 2016, the variable-rate premium (VRP) for single-employer plans is $30 per $1,000 of unfunded vested benefits (UVBs), up from a 2015 rate of $24. This $6 increase reflects a $5 increase provided in The Bipartisan Budget Act of 2013 plus a $1 increase due to indexing.
The VRP is capped at $500 times the number of participants (up from a 2015 cap of $418). Plans sponsored by small employers (generally fewer than 25 employees) may be subject to an even lower cap. Multiemployer plans do not pay a VRP.
All rates are subject to indexing for years after 2016. There are no scheduled increases, other than indexing, for those years.
More information is here.