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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.
For many plans (including calendar year plans), the initial PCORI fee must be paid by July 31, 2013. In general, the applicable insurance company pays the PCORI fee for specified health insurance plans and the plan sponsor is responsible for the payment of the PCORI fee owed with respect to a self-insured health plan. This memorandum describes the PCORI fee payment requirements that apply to self-insured health plans.