Where can I find the Department of Labor (DOL) Lost Earnings Calculator?

If you have past due contributions that will be subject to a Lost Earnings Calculation (LEC) submission, you can use the Department of Labor (DOL) online LEC Calculator to assist you in estimating how much you might owe for lost earnings.

To begin, visit Voluntary Fiduciary Correction Program. There is a lot of information there to explain how the process will work. 

Examples and Manual Calculations can be found at this link.