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A single word to express the situation you describe may not exist. If the purpose of your sentence is to emphasize the saving of money by paying annually, why not just say so explicitly?

"It is least expensive for one to pay for the plan on an annual basis."

"It is least expensive to pay for the plan on an annual basis."

A single word to express the situation you describe may not exist. If the purpose of your sentence is to emphasize the saving of money by paying annually, why not just say so explicitly?

"It is least expensive for one to pay for the plan on an annual basis."

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"It is least expensive to pay for the plan on an annual basis."