At the end of last year, the Internal Revenue Service (IRS) released Notice 2025-61 announcing the Patient Centered Outcomes Research Institute (PCORI) fee. (See fee schedule below.)
The fee, paid by self-funded health plan sponsors and fully insured carriers, is payable to the IRS by July 31, 2026. Proceeds fund PCORI, a government-sponsored nonprofit organization with the aim of improving public health care. PCORI was created in 2020 under the Affordable Care (ACA).
Once an updated Form 720 and related instructions are released by the IRS, Bukaty Companies will issue a comprehensive communication reviewing payment calculation options and filing instructions.
PCORI FEE SCHEDULE
|
Fee Amount |
Plan Year |
Form 720 Filing Date |
|
$3.47 |
February 1, 2024 – January 31, 2025 |
July 31, 2026
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March 1, 2024 – February 28, 2025 |
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April 1, 2024 – March 31, 2025 |
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May 1, 2024 – April 30, 2025 |
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June 1, 2024 – May 31, 2025 |
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July 1, 2024 – June 30, 2025 |
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August 1, 2024 – July 31, 2025 |
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September 1, 2024 - August 31, 2025 |
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October 1, 2024 – September 30, 2025 |
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$3.84 per covered life
|
November 1, 2024 – October 31, 2025 |
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December 1, 2024 – November 30, 2025 |
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January 1, 2025 – December 31, 2025 |
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February 1, 2025 – January 31, 2026 |
July 31, 2027
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March 1, 2025 – February 28, 2026 |
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April 1, 2025 – March 31, 2026 |
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May 1, 2025 – April 30, 2026 |
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June 1, 2025 – May 31, 2026 |
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July 1, 2025 – June 30, 2026 |
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August 1, 2025 – July 31, 2026 |
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September 1, 2025 – August 31, 2026 |
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October 1, 2025 – September 30, 2026 |
