resources
2026 Patient-Centered Outcomes Research Institute (PCORI) Fee Released
November 07, 2025
At a Glance
The Patient-Centered Outcomes Research Institute (PCORI) fee for plan years ending between October 1, 2025, and September 30, 2026, is $3.84 per covered life.
Introduction
The PCORI fee applies to issuers of certain health insurance policies and plan sponsors of applicable self-insured health plans. This fee helps fund the Patient-Centered Outcomes Research Trust Fund (PCORTF) and will remain in effect for plan years ending before October 1, 2029.
New Fee Announcement
Per IRS Notice 2025-61, the adjusted applicable amount for the PCORI fee for policy or plan years ending between October 1, 2025, and September 30, 2026, is $3.84 per covered life.
Plan sponsors calculate the fee based on the average number of lives covered under the policy or plan, and must report and pay PCORI fees annually using IRS Form 720 (Quarterly Federal Excise Tax Return).
Fee payment is due by July 31 of the year following the last day of the plan year. For plan years ending in 2025, therefore, PCORI fees are due by July 31, 2026.
For more information on reporting and paying PCORI fees, refer to Form 720 instructions. The IRS’ PCORI Overview page also provides details on calculating the fee amount.
Next Steps
Employers sponsoring self-insured plans subject to the PCORI fee are responsible for filing Form 720 and paying the fee. Active Paylocity clients with Health Reimbursement Arrangement (HRA) services through Paylocity will receive an Average Covered Lives Report as the filing date approaches.
Thank you for choosing Paylocity as your Payroll Tax and HCM partner. This information is provided as a courtesy, may change, and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney, or Advisor.
Keep Up With Compliance
Between constantly changing employment laws and updates to the Affordable Care Act (ACA), keeping your workplace compliant can be a time-consuming and costly challenge. Eliminate the stress and stay up to date with our Compliance Dashboard. View compliance alerts and get a bird’s eye view of what you need to do to avoid fines and penalties.
related
