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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.
Paying the PCORI Fee in 2016 (Plan Years Ending in 2015) 1  Under the ACA, all medical plans are assessed a Patient-Centered Outcomes Research (PCORI) fee by the IRS, based on the number of plan participants. If the plan is fully insured, the insurance company pays the fee on behalf of the policyholder.