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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.
Background on the HRA Research Fee. HRA Plan Sponsors (Employers) and âSOMEâ Section 125 Flexible Spending Account Plan Sponsors must pay an. annual fee (Section 4376 of the Internal Revenue Code). The fee is referred to as the âComparative Effectiveness. Research (PCORI) Feeâ. The fee is used to fund governmental research.