---
title: 2021 PCORI fee Increase
description: The annual Patient-Centered Outcomes Research Institute (PCORI) fee for plans ending between October 1, 2020, and October 1, 2021, is $2.66.
---

[News & Insights](https://insights.bukaty.com)

# [2021 PCORI fee Increase](https://insights.bukaty.com/irs_increases_2021_pcori_fee)

 Written by [Bukaty Companies](https://insights.bukaty.com/author/bukaty-companies) | November 3, 2020

The annual Patient-Centered Outcomes Research Institute (PCORI) fee for plans ending between October 1, 2020, and October 1, 2021, is $2.66. This is an increase from the 2020 rate of $2.54.

Employers who are responsible for paying the annual fee must do so by July 31 of each year. Self-insured employers should pay the $2.66 per plan enrollee directly to the IRS  
along with submitting Form 720. Employers who file the second-quarter [Form 720](https://www.irs.gov/pub/irs-pdf/f720.pdf) only to report the PCORI fee are not required to file in other quarters. Insurance providers  
pay the fee for fully insured employers, but it may be collected through premiums.

Not all health coverages are subject to the PCORI fee; for example, those who have a health savings account (HSA) plan are exempt. Refer to the [IRS](https://www.irs.gov/newsroom/application-of-the-patient-centered-outcomes-research-trust-fund-fee-to-common-types-of-health-coverage-or-arrangements)’s compiled list to find out which common health coverages are not subject to the fee as well as who is responsible for paying and reporting.

The annual PCORI fee is calculated by determining the average number of lives that are covered under a plan as well as a group’s plan year. There are four methods  
that plan sponsors can use to calculate the average number of lives covered for the duration of the plan year. As the July 31 filing deadline approaches, contact your   
Bukaty benefits consultant for assistance.

 

[View full post](https://insights.bukaty.com/irs_increases_2021_pcori_fee)

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