The PCORI fee is a small annual fee that funds patient-centered outcomes research. It’s paid by self-funded health plans (and by insurers for fully insured plans) and, for plan years ending between October 2025 and September 2026, is $3.84 per covered life, filed on IRS Form 720 by July 31.
PCORI Fee
The PCORI fee is a small annual fee on self-funded plans and insurers that funds patient-centered outcomes research. These FAQs explain who pays it, how much, and when.