Plan sponsors for self-insured group health plans should be aware of the impending deadline to remit PCORI fees to the federal government. As a reminder, the Affordable Care Act requires certain healthcare entities to pay an annual fee to assist in the funding of the Patient-Centered Outcome Research Institute (a center dedicated to assisting patients and clinicians make more informed healthcare decisions).

The fee for health plans ending between October 1, 2025 and December 31, 2025 is $3.84 per covered life. The fee is due on July 31, 2026. Responsibility for payment of the fee is determined based on plan funding.

- Insurance carriers pay the fee for fully-insured plans (although the fee is included in their rates)

- Plan sponsors pay the fee for self-insured plans (including level funded plans and health reimbursement arrangements, or HRAs)