What are PCORI fees and which employer plans pay them?
PCORI (Patient-Centered Outcomes Research Institute) fees are annual fees imposed on health insurance issuers and self-insured health plan sponsors to fund comparative clinical effectiveness research. Created by the Affordable Care Act, PCORI fees apply to plan years ending on or after October 1, 2012. The fee for plan years ending in 2026 is approximately $3.47 per covered life. Self-insured health plans report and pay through Form 720; fully insured plans pay through the carrier.