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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.
Report and pay the PCORI Fee by July 31 of the year following the last day of the policy or plan year. The first PCORI Fee must be reported and paid on July 31, 2013. Report annual enrollment count (based on the first 9 months of the year) to CMS by Nov. 15 of the benefit year, beginning on Nov. 15, 2014.