Free ERISA Tool

DFVCP Penalty Calculator

Estimate the reduced Department of Labor DFVCP amount for eligible delinquent Form 5500 filings. This calculator is educational; use the official DOL calculator and program instructions for an actual submission.

Updated September 6, 2026 • Verify current agency instructions before filing.

Educational estimate

Estimate the DFVCP reduced amount

Enter the number of days late for each delinquent annual report, separated by commas.

Current DFVCP cap framework

  • Small plans: generally $10/day, capped at $750 per delinquent annual report and $1,500 per plan submission.
  • Large plans: generally $10/day, capped at $2,000 per delinquent annual report and $4,000 per plan submission.
  • Certain small 501(c)(3) plans: a reduced per-submission cap may apply.
  • Top Hat / apprenticeship programs: a special flat cap may apply.

One-participant plans filing Form 5500-EZ or Form 5500-SF as a one-participant plan are not eligible for DFVCP.

Need help preparing the delinquent filing?

Use our Form 5500 resources or ask about current software and assisted filing availability.

Form 5500 SoftwareFiling Service

Frequently Asked Questions

Is DFVCP the same as the normal late-filing penalty?

No. DFVCP is a voluntary compliance program with reduced amounts for eligible filers that satisfy the program requirements.

Can one-participant plans use DFVCP?

The DOL states that Form 5500-EZ filers and Form 5500-SF one-participant plan filers are not eligible for DFVCP.

Should I pay based only on this calculator?

No. Use the official DOL DFVCP calculator and instructions before making a payment or submission.