Labor & Employment Law Daily Wrap Up, FEDERAL REGULATIONS—Labor Department has expanded coverage of Delinquent Filer Voluntary Compliance Program, (Jan 2, 2026)
By Brandi O. Brown, J.D.
The modifications expand the types of entities eligible for the DFVC program.
The Delinquent Filer Voluntary Compliance (DFVC) Program allows plan administrators to voluntarily submit overdue annual reports while paying reduced civil penalties. Previously, this relief did not cover multiple employer welfare arrangements (MEWAs) that are not group health plans (non-plan MEWAs), entities claiming exception (ECEs), or MEWAs that are group health plans (plan MEWAs). Under a new modification, published in the Federal Register on December 31, 2025, it now includes those entities as well.
Specifically, DOL, “to encourage voluntary compliance with ERISA’s reporting requirements,” has extended to “plan and non-plan MEWAs and ECEs that are required to file Form M—1 the same $750 maximum penalty amount currently available to small plans filing a late Form 5500, and to filers of apprenticeship and training plans and top hat plans.”
Additionally, the notice provides, “top hat and apprenticeship plans will no longer be directed to the DFVC payment calculator. All plans eligible to pay a flat $750 fee will follow a link to a gov.pay site.”
The program became effective on December 31, 2025.
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