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EBSA is providing this web-based calculator and payment system, making participating in the Delinquent Filer Voluntary Compliance (DFVC) Program easy, quick,
and error-free. The online DFVC penalty calculator helps you accurately calculate the payment needed to participate in the DFVC.
You may then conveniently make the payment electronically over the internet.
If you are submitting for a Top Hat plan use 888 for the plan number. If submitting for an Apprenticeship Training Plan use 999.
Please be aware that filings submitted to EFAST may take up to 24 hours to be available in the DFVC Calculator
Need help?
If you need technical assistance with the Delinquent Filer Voluntary Compliance Program please call 202-693-8409.
Frequently Asked Questions (FAQs)
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Participation in the DFVC Program is a two-part process.
Step 1: File a Form 5500 or 5500-SF with EFAST2 for each year, relief is requested. In Part I, Line D, mark the “DFVCP” box.
Step 2: Use the DFVC Program Calculator to submit the filings and your penalty payment. An automatic confirmation will be sent to the email address you entered.
The basic penalty is $10/day. Per filing and per plan caps apply depending on the plan.
Plan type
Per filing cap
Per plan cap
Small plans
$750
$1,500*
Large plans
$2,000
$4,000
Top Hat and Apprenticeship and Training plans
Flat penalty: $750
*If a small plan is sponsored by a 501(c)(3) tax-exempt organization, per plan cap is $750.
Note: The “80 to 120” participant rule applies when determining whether a plan is a small or large plan.
Plan administrators with a filing requirement under Title I of ERISA that have a late filing but haven’t been notified of a failure to file an annual report.
No. All penalties are calculated using the original filing.
If you received an extension, but the filing is submitted to EFAST after the extension period, penalties are calculated from the original due date.
The DFVC Program Calculator will determine your penalty and link you to pay.gov to make your payment. Automated Clearing House (ACH), credit card, or debit cards are accepted.
Beginning September 30, 2025, EBSA will no longer accept checks as payment. If you are unable to pay the penalty electronically, please contact our Office of the Chief Accountant.
If the plan was considered a large plan during any year that it didn't timely file reports, a large plan penalty cap of $4,000 applies.
Plan size is determined in a way that ensures it reflects the actual number of participants actively engaged in the plan during the specified period:
If you are submitting a filing for ...
then plan size is determined using the ...
A defined benefit plan
total number of participants at the start of the plan year
An older defined contribution plan (beginning before January 1, 2023)
total number of participants at the start of the plan year
A newer defined contribution plan (beginning on or after January 1, 2023)
number of participants with account balances at the start of the plan year
A newer defined contribution plan whose participants have a starting balance of blank or zero
number of participants with account balances at the end of the plan year
The ACH name and ID for the Department of Labor's DFVC Program is:
