Navigating PCORI Fees for Self-Insured Health Plans and HRAs

On April 28, 2025

The Affordable Care Act (ACA) imposes a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund the Patient-Centered Outcomes Research Institute (PCORI). The IRS has provided this helpful chart for more information on whether a type of insurance coverage or arrangement is subject to the fee. Note that […]

On December 10, 2024

The Affordable Care Act created an annual assessment of health insurance carriers and self-insured group health plans to help fund the Patient-Centered Outcomes Research Institute (PCORI). Often referred to as the PCORI fee, health insurance carriers pay it on behalf of their fully insured group health plan clients. However, employers who offer self-funded and level-funded […]

IRS Releases Updated PCORI Fee Rates

On October 31, 2023

The Internal Revenue Service (IRS) has released the amount of the 2023 plan year Patient-Centered Outcomes Research Institute (PCORI) fee, which must be paid by group health insurance plan sponsors and health insurance issuers by July 31, 2024. The fee rate for plan years ending in 2023 are as follows: The PCORI fee was established […]

PCORI Fees for Self-Insured Medical Plans

On June 27, 2023

Updated Form 720 Issued | Fees Due 7/31/23 Under the ACA, all medical plans are responsible for paying the Patient-Centered Outcomes Research Institute (PCORI or PCOR) fees to the IRS, based on the average number of plan participants in the reporting plan year. If the medical plan is insured, the insurance carrier pays the fee […]

Navigating PCORI Fees for Self-Insured Health Plans and HRAs

IRS Releases 2024-2025 PCORI Fees

IRS Releases Updated PCORI Fee Rates

PCORI Fees for Self-Insured Medical Plans