PCORI Filing Fee Released for 2025-2026

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Published: 11.19.2025

The Patient-Centered Outcomes Research Institute (PCORI) fee established by the Affordable Care Act helps fund research to evaluate and compare health outcomes, clinical effectiveness, risks, and benefits of medical treatment and services. The fee, which is adjusted annually, is currently in place through 2029. In Internal Revenue Bulletin 2025-45, the IRS announced that the PCORI fee for plan years ending between October 1, 2025, and September 30, 2026, is $3.84. As has been the case in previous years, this new fee is an increase from the $3.47 payment for policy or plan years that ended between October 1, 2024, and September 30, 2025.

Employers and plan sponsors with self-funded plans are typically responsible for submitting IRS Form 720 and paying the PCORI fee by July 31 of the calendar year immediately following the last day of the plan year, meaning that payments for plan years that end in 2025 will be due in July of 2026. PCORI fees for self-funded plans are assessed on all covered lives, not just on employees. Plan sponsors can use one of three methods to calculate the average number of covered lives for the fee: the actual count method, the snapshot method, and the Form 5500 method.

Many fully insured employers do not need to take any action, as the insurer will submit the payment on their behalf. However, remember that fully insured employers with self-funded HRAs must pay the fee for each employee covered under the account.
 

2025 PCORI Filing Fee Calendar
Plan or Policy Year	PCORI Filing Fee
February 2024 – January 2025	$3.47
March 2024 – February 2025	$3.47
April 2024 – March 2025	$3.47
May 2024 – April 2025	$3.47
June 2024 – May 2025	$3.47
July 2024 – June 2025	$3.47
August 2024 – July 2025	$3.47
September 2024 – August 2025	$3.47
October 2024 – September 2025	$3.47
November 2024 – October 2025	$3.84
December 2024 – November 2025	$3.84
January 2025 – December 2025	$3.84