PCORI Fees

PCORI Fees are annual fees imposed on health insurance plans and self-insured health plans under the Affordable Care Act to fund the Patient-Centered Outcomes Research Institute, calculated per covered life.

1. What are PCORI fees?
   Answer: They are annual fees on health plans to fund patient-centered research.
   
2. Who pays them?
   Answer: Employers with insured or self-insured health plans pay them.
   
3. How are they calculated?
   Answer: They are based on the average number of covered lives, e.g., $3 per person in 2025.
   
4. When are they due?
   Answer: They are due by July 31 of the following year.
   
5. What role does HR play?
   Answer: HR coordinates with finance to report and pay fees.