IRS Releases 2026 PCORI Fee - HR ALERTS
- Regina Dyerly, SHRBP, PHR
- 4 days ago
- 1 min read
IRS Releases 2026 PCORI Fee
Effective Period: Plan years ending on or after October 1, 2025, and before October 1, 2026
Published: November 3, 2025
The IRS has announced that the 2026 Patient-Centered Outcomes Research Institute (PCORI) fee will be $3.84 per covered life, an increase of $0.37 from the prior year.
What Is the PCORI Fee?
The PCORI fee was created under the Affordable Care Act (ACA) to fund research that helps patients and providers make better-informed health care decisions. It applies to insured, self-insured, and level-funded health plans, and is based on the average number of covered lives under the plan.
Key Dates and Filing Reminder:
The fee is reported once per year during the second quarter on IRS Form 720.
Payment is due by July 31, 2026.
Employers and plan sponsors should confirm whether their plan type requires a PCORI filing and ensure the fee is calculated accurately based on plan year-end dates.
Get day-to-day updates on IRS Releases 2026 PCORI Fee visit the Vida HR Knowledge Center (Vida HR Clients Exclusive).
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