The Pension Benefit Guaranty Corporation announced the 2021 premium rates. The per-participant flat premium rate for plan years beginning in 2021 is $86 for single-employer plans (up from a 2020 rate of $83) and $31 for multiemployer plans (up from a 2020 rate $30).

For plan years beginning in 2021, the variable-rate premium for single-employer plans is $46 per $1,000 of unfunded vested benefits (UVBs), up from a 2020 rate of $45. The variable-rate premium is capped at $582 times the number of participants (up from a 2020 cap of $561). Plans sponsored by small employers (generally fewer than 25 employees) may be subject to an even lower cap. Multiemployer plans do not pay a variable-rate premium.

Current and historical PBGC Premium Rates can be found here: https://www.pbgc.gov/prac/prem/premium-rates