PCORI Fees

On this episode of Comply on the Fly, host Karen B breaks down the 2025 PCORI (Patient Centered Outcomes Research Institute) fees—what they are, who owes them, and how to pay. While fully insured employers may be off the hook, those with HRAs and other self-funded plans should take note.

 

Karen explains how the fees apply based on plan type and coverage year and details the updated per-covered-life amounts for plans ending in 2024. She also outlines the acceptable methods for calculating covered lives and walks through the process of filing the IRS Form 720, including important dates and notices.

 

If you are sponsoring a self-insured or HRA-integrated plan, this episode offers a practical and timely guide to filing your PCORI correctly.

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Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.