Skip to page content
Employee Benefits Security Administration
Bookmark and Share

Delinquent Filer Voluntary Compliance Program Penalty Calculator
and Online Payment with Instructions, Examples and Manual Calculations

Overview

EBSA is providing this web-based calculator and payment system, making participating in the Delinquent Filer Voluntary Compliance Program (DFVCP) easy, quick, and error-free. The online DFVCP penalty calculator helps you accurately calculate the payment needed to participate in the DFVCP. You may then conveniently make the payment electronically over the internet.

You are not required to use the online calculator or make payments electronically to participate in the DFVCP. However, by using these options, you will avoid making errors that would unnecessarily delay your participation in the program.

How the Calculator Works

The calculator is designed to calculate the penalty for each plan’s filings submitted under the DFVCP. After you enter the required fields, the calculator determines the amount you owe for each individual plan filing. It then provides a final amount due for all the filings being submitted for that plan.

The calculator can be used for only one plan at a time. You must make separate penalty calculations if you are filing under the DFVCP for more than one plan.

Filings for multiple years must be included in a single submission for a plan. Penalties are capped at $1,500 per submission for “small plans” (generally, fewer than 100 participants at the beginning of the plan year) and $4,000 per submission for “large plans” (generally, 100 participants or more at the beginning of the plan year). Further reduced penalty caps are applicable to submissions for certain 501(c)(3) organizations and for Top Hat and Apprenticeship programs.

For additional details on DFVCP, please review our DFVCP FAQs.

How Online Payment Works

After you use the calculator to determine the amount owed to participate in the program, you have the option of paying the penalty online. Should you choose to pay the penalty online, select the "Pay Online" button and follow the instructions.

You are not required to pay the penalty online. If you would like to make your DFVCP submission through the mail, please review our DFVCP FAQs. The amount due is the same whether your submission is made electronically or by mail.

Remember, if you pay online, you need to electronically submit the original filings to EFAST2 to participate in the DFVCP. Acceptance of the online payment does not constitute acceptance to the DFVCP.

The U.S. Department of Labor is not responsible for any loss of calculations and data. The Department does not monitor or save data you enter online into the DFVCP calculator until the penalty is paid using the online payment function. You cannot save calculations online. You may save your results by printing a copy or copying/pasting a copy into a text document on your computer before terminating your session. For more information on the collection, use and disclosure of personally-identifying information, see the Department's Privacy and Security Statement.

Calculator Instructions

  1. Answer Yes or No to the four questions at the top of the calculator:
    • If filing a Form 5500-EZ or the Form 5500-SF as a one-participant plan you are not eligible to use the DFVCP. You may contact the IRS at 877.829.5500 for further information.
    • If filings are for a small plan sponsored by a Code section 501(c)(3) organization including a Code section 403(b) plan, the per-submission cap is $750. See the DFVCP FAQs for further information.
    • If you are a Top Hat or an Apprenticeship Training program your penalty is $750 regardless of the number of plans maintained by the sponsor or the degree of lateness. See the DFVCP FAQs for further instructions.
    • If this plan is eligible to use the “80-120” participant rule (29 CFR §2520.103-1(d)), the plan may be able to use the small plan penalty cap.
  2. Enter the plan number of the filing(s) being submitted. Note: One plan per calculator submission.
  3. Enter the day the plan year ended, the number of Beginning of the Year Participants (see line 5 of the applicable Form 5500 or line 5a of the applicable Form 5500-SF), and the date the filing was submitted to EFAST.  If another filing for this plan is being submitted under the DFVCP, select the “Add Another Year” button and follow instruction #3. Continue until all filings that are being submitted for this plan have been entered.
  4. Once all plan year filings are entered, select the "Enter/Calculate" button to get the penalty amount.

The calculator will determine the number of days late and the penalty for each filing. The total penalty for all the filings entered on the calculator will be displayed below the chart. This penalty is only for the filings entered on the calculator.

If you have questions about the calculator or the DFVCP, our DFVCP FAQs provide answers to the most commonly asked questions that we receive, or visit the EFAST Website or call 202-693-8360.

Online Payment Instructions

Below the penalty amount, you may select the "Continue" button to file electronically. You will be transferred to the DFVCP E-Payment Data Collection page. On this page, enter identifying information about the plan for which you are filing. It is important that this information is accurate and matches the Form 5500s or Form 5500-SF being submitted to EFAST. This information will be part of your DFVCP submission.

  1. Complete all line items:
    • Sponsor Name – enter the name of the sponsor of the plan as it appears on the most recent Form 5500.
    • Sponsor EIN – enter the EIN of the sponsor of the plan as it appears on the most recent Form 5500.
    • Administrator Name – enter the name of the administrator as it appears on the most recent Form 5500 or Form 5500-SF. If the administrator is the same as the sponsor, enter same.
    • Administrator EIN – enter the EIN of the administrator as it appears on the most recent Form 5500 or Form 5500-SF. If left blank on the Form 5500 or Form 5500-SF, leave blank. This is the only field that maybe left blank.
    • Plan Name – enter the name of the plan as it appears on the most recent Form 5500 or Form 5500-SF.
    • Plan Number – this is automatically entered based on the plan number entered on the calculator. It can not be changed.
    • Contact Name – enter the name of a contact person who would be able to answer questions about this filing. Enter both first and last name.
    • Contact Email – enter the email address of the contact person.
    • Contact Phone Number – enter the phone number of the contact person.
    • Type of Plan – select the type of plan that you are filing for. Please note that Form 5500-EZ filers or Form 5500-SF filers filing as a one participant plan are not eligible for the DFVCP.
    • After entry of plan information, review the Summary of DFVCP Calculator Results for completeness. The filings listed in this section are the filings that are being submitted to the DFVCP. Should you wish to submit additional filings for this plan, you must use the "Back" button and enter those filings. (The plan information will be not be saved). After completing this transaction, you cannot add any more filings to the submission just completed. You will need to make a new submission and pay the applicable penalties.
    • Review the five statements and check the confirmation box. In order to continue with online payment, you must agree to these statements.
  2. After agreeing to the statements, you will go to the Pay.Gov site, which is a Department of Treasury Website. Pay.Gov is a 3 step process where you will enter your payment information then receive confirmation of the transaction.
    • Step 1: Enter Payment Information. You may pay using either your Bank Account (Option 1) or using a Plastic Card (Option 2). Enter all the required information and select the "Continue" button. You may not change the payment amount. The only allowed payment amount is the amount calculated by the DFVCP Calculator based on the information that you entered.
    • Step 2: Authorize Payment contains a summary of your information, the account information, and the payment information. You may enter an email address where a confirmation email will be sent. If all information is correct, select the "Submit Payment" button.
    • Step 3: Confirm Payment is a confirmation of the transaction, but is not confirmation of payment or of acceptance into the DFVCP. If you entered an email address, you should also receive an email confirmation.
  3. If you select "Return to Agency Website" at the bottom of the page, you will be returned to the Department of Labor Website and a DFVCP E-Payment Confirmation. Once again, this confirmation is only that the payment has been authorized and is not a confirmation of receipt of payment.

Your submission will be reviewed in the near future. Should problems with the submission be discovered, you will be contacted either through your email address or your phone number. If you have questions, you may contact us at 202-693-8360.

Example One

Facts - The ABC Company is a small company of 47 employees that makes widgets. During some routine housekeeping, it was discovered that the 2002 through 2005 Form 5500s for their 401(k) plan, number 001, were not filed. The plan is on a fiscal year that runs from April 1 through March 30 and had 43 participants in 2002, 48 in 2003, 47 in 2004 and 2005. They have prepared all the forms and will be submitting the forms on June 15, 2007.

Using The DFVCP Penalty Calculator

The applicant enters the following data into the Penalty Calculator and Online Payment:

  • All questions answered No
  • Plan number: 001
  • Line 1:
    • Plan Year End Date: 03/30/2003
    • Participant Count: 43
    • Mailing Date: 06/15/2007
  • Line 2:
    • Plan Year End Date: 03/30/2004
    • Participant Count: 48
    • Mailing Date: 06/15/2007
  • Line 3:
    • Plan Year End Date: 03/30/2005
    • Participant Count: 47
    • Mailing Date: 06/15/2007
  • Line 4:
    • Plan Year End Date: 03/30/2006
    • Participant Count: 47
    • Mailing Date: 06/15/2007

DFVCP Penalty Calculator Example One

The penalty due is limited to $1,500, the per-plan cap for small plans.

Example Two

Facts - The XYZ Company is a growing company that makes soccer supplies. Over the course of the last five years, the company has grown from 55 employees to nearly 150. During this time the company did not file a Form 5500 for their profit sharing plan, plan number 002. They were recently informed that filings were required and they have since been prepared. XYZ will be submitting the Form 5500s for the plan years 2002 through 2006 on July 10, 2007.

Using The DFVCP Penalty Calculator

The applicant enters the following data into the Penalty Calculator and Online Payment:

  • All questions answered No
  • Plan number: 002
  • Line 1:
    • Plan Year End Date: 12/31/2002
    • Participant Count: 55
    • Mailing Date: 07/10/2007
  • Line 2:
    • Plan Year End Date: 12/31/2003
    • Participant Count: 91
    • Mailing Date: 07/10/2007
  • Line 3:
    • Plan Year End Date: 12/31/2004
    • Participant Count: 122
    • Mailing Date: 07/10/2007
  • Line 4:
    • Plan Year End Date: 12/31/2005
    • Participant Count: 135
    • Mailing Date: 07/10/2007
  • Line 5:
    • Plan Year End Date: 12/31/2006
    • Participant Count: 147
    • Mailing Date: 07/10/2007

DFVCP Penalty Calculator Example Two

The penalty due is limited to $4,000, the per-plan cap for large plans, assuming that all years are submitted together.  The 2006 filing was not late, so there is no penalty for that filing. The 2005 and 2004 filings are large plans, so the penalty is capped at the large plan amount although two filings were small plans.

Example Three

Facts - The LMNOP Organization is a small literacy group that is teaching adults to read. They are a 501(c)(3) organization and they have a 403(b) plan that has a filing requirement. They were not aware of the need to file the Form 5500 and will be filing on July 11, 2007 for all five years they have had the plan.

Using The DFVCP Penalty Calculator

The applicant enters the following data into the Penalty Calculator and Online Payment:

  • Questions answered No, Yes, No, No
  • Plan number: 001
  • Line 1:
    • Plan Year End Date: 12/31/2001
    • Participant Count: 3
    • Mailing Date: 07/11/2007
  • Line 2:
    • Plan Year End Date: 12/31/2002
    • Participant Count: 7
    • Mailing Date: 07/11/2007
  • Line 3:
    • Plan Year End Date: 12/31/2003
    • Participant Count: 11
    • Mailing Date: 07/11/2007
  • Line 4:
    • Plan Year End Date: 12/31/2004
    • Participant Count: 14
    • Mailing Date: 07/11/2007
  • Line 5:
    • Plan Year End Date: 12/31/2005
    • Participant Count: 14
    • Mailing Date: 07/11/2007

DFVCP Penalty Calculator Example Three

The penalty for this plan is $750 assuming that all years are submitted together.  Since the plan is sponsored by a 501(c)(3) organization and the plan never exceeded 99 participants, the plan qualifies for the special rule pertaining to small 501(c)(3) organizations.