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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.
PCORI Fee Worksheet For HRAs. Effective for plan years ending on or after 10/1/12 and before 10/1/19 (e.g., beginning with 2012. plan year for calendar year plans), health insurance issuers and plan sponsors of self-funded. health plans are required to pay an excise tax to fund the Patient Centered Outcomes Research.