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A: The PCORI fee is an annual fee paid by the issuers and sponsors of certain types of health plans. It is intended to help fund the Patient-Centered Outcomes Research Institute, which compiles and distributes findings of comparative clinical effectiveness. The fee was established as a part of the Affordable Care Act.
When is the PCORI fee due? The fee is due by July 31 of the year following the calendar year in which the plan/policy year ends. The fee applies from 2012 to 2019, based on plan/policy years ending on or after Oct. 1, 2012 and before Oct. 1, 2019. Note: No fee is due for plan/policy years before these dates.