PCORI Fees

What are PCORI Fees?

PCORI fees, or Patient-Centered Outcomes Research Institute fees, are charges imposed on certain health insurers and self-insured health plans under the Affordable Care Act (ACA). The fees fund the Patient-Centered Outcomes Research Institute, which supports research to improve healthcare decision-making.

The fees are calculated based on the average number of lives covered under the plan and are paid annually using IRS Form 720. PCORI fees apply to policy years ending before October 1, 2029.