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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.
Institute - often referred to as the âPCORI fee.â The fee is calculated based on the average. number of lives covered under the plan (including employees, dependents, COBRA participants, and covered retirees) and is due by July 31 following the end of each applicable year. Health reimbursement arrangements (HRAs) are considered self-funded health plans and are. subject to the PCORI fee.