PCORI Fees Due July 31, 2026 - HR ALERTS

PCORI Fees Due July 31, 2026

Due: July 31, 2026

Employers sponsoring certain self-insured health plans may be required to pay the annual Patient-Centered Outcomes Research Institute (PCORI) fee by July 31, 2026.

The fee generally applies to:

• Level-funded medical plans

• Self-funded medical plans

• Health Reimbursement Arrangements (HRAs)

2026 PCORI Fee Rate: 

For plan years ending on or after October 1, 2025, and before October 1, 2026, the fee is $3.47 per covered life.

Why This Matters

Employers sponsoring applicable plans are responsible for reporting and paying the PCORI fee annually using IRS Form 720. Failure to file and pay timely may result in penalties and interest.

Recommended Next Steps

• Determine whether your health plan is subject to the PCORI fee.

• Obtain your covered life count from your carrier, third-party administrator (TPA), or plan records.

• Coordinate with your accountant, tax advisor, broker, or TPA regarding Form 720 filing and payment.

• Ensure filing and payment are completed by July 31, 2026.

Common Misconception: 

Many employers with level-funded health plans assume they are fully insured and therefore exempt. However, level-funded plans are generally subject to the PCORI fee and require employer filing.

Note: Fully insured health plans are generally not subject to the PCORI filing requirement, as the insurance carrier is responsible for reporting and paying the fee.

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Get day-to-day updates on PCORI Fees Due July 31, 2026 visit the Vida HR Knowledge Center (Vida HR Clients Exclusive).