[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-301752-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-301752-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","2026-pcori-fee-guide-brown-brown","2026 PCORI Fee Guide - Brown & Brown","","Guide explains when fully insured and self-insured health plans must pay the PCORI fee to the IRS annually by July 31 following the plan year end, including who pays for fully insured (insurer) and self-insured arrangements (plan sponsors). It details which health plan types are subject, which excepted benefits are not, how the fee is determined by the plan year end date and inflation adjustments, and provides 2025 calendar-year examples of fee amounts and Form 720 reporting timing. It also warns about common reporting mistakes and referencing IRS Form 720 line 133.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/2026-pcori-fee-guide-brown-brown/301752/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/2026-pcori-fee-guide-brown-brown/301752.png","ImageObject",442,249,{"name":42,"@type":43},"Anda","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Which health plans are subject to the PCORI fee and when is it due?","Question",{"text":62,"@type":63},"Fully insured and self-insured health plans must pay the PCORI fee annually by July 31 of the calendar year following the last day of the plan year. The insurer pays for fully insured plans, while self-insured plan sponsors generally pay directly to the IRS (with Form 720).","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What is the PCORI fee amount for plan years ending in 2025 and what deadlines apply?",{"text":67,"@type":63},"For plan years ending on or after Jan. 1, 2025 and before Oct. 1, 2025, the fee is $3.47 per covered life, due July 31, 2026. For plan years ending on or after Oct. 1, 2025 and before Jan. 1, 2026, the fee is $3.84 per covered life, also due July 31, 2026.",{"name":69,"@type":60,"acceptedAnswer":70},"What are common mistakes in PCORI fee reporting and how should a plan sponsor respond?",{"text":71,"@type":63},"Mistakes occur when the average number of covered lives is reported on the wrong quarter or the wrong line of Form 720, causing the IRS to misapply the fee to incorrect years. If a demand letter is received, the plan sponsor must consult their tax advisor, and if the error occurred for multiple plan years, each applicable Form 720 must be corrected.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},301752,1790180495,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":115,"slug":116},18,30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":120,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":26},962075006959,"https://ap-avatar.wpscdn.com/avatar/e0002397efbe92a78e?_k=1776741047341049297","Applicable Health Plans  \nFully insured and self-insured health plans are required to pay the Patient Centered Outcomes Research Institute (PCORI) fee annually by July 31 of the calendar year following the last day of the plan year. When the plan is fully insured, the insurer pays the fee. Plan sponsors1 of self-insured plans are generally responsible for paying the PCORI fee directly to the IRS (along with filing Form 720), regardless of the number of employees (and their spouses and dependents) enrolled in the health plan. Health plans subject to the PCORI fee include:  \n• Group medical plans (PPO, HMO, EPO, POS or fee-for-service) covering active and/or former employees (i.e., COBRA participants and retiree coverage), and their spouses and dependents  \n• Grandfathered group health plans  \n• Retiree-only plans  \n• Health Reimbursement Arrangements (HRAs)  \nPlans that provide only excepted benefits2 are not subject to the ACA requirements and, therefore, are not subject to the PCORI fee requirement.  \nPCORI Fee Amount  \nThe PCORI fee amount is based on the end date of the plan year, and is adjusted for inflation each year. Although the PCORI fee is based upon the end of the plan year occurring on or after October 1st of each year, for ease of use, this article focuses on only plan years ending in calendar year 2025, which would have a due date for both Form 720 and the payment of the PCORI fee to the IRS by July 31, 2026. The most recent PCORI fee amounts, depending on when a plan year ends during the 2025 calendar year, are described below:  \nPlan Year Ending Fee Per Covered Life Deadline to Pay Fee  \n\n| On or after Jan. 1, 2025, and before Oct. 1, 2025 | $3.47 | July 31, 2026 |\n| --- | --- | --- |\n| On or after Oct. 1, 2025, and before Jan. 1, 2026 | $3.84 | July 31, 2026 |\n\n1 Generally, the entity responsible for reporting is the employer who has established and maintains the health plan for the benefit of its employees and their covered family members. For other types of arrangements (e.g. multiple employer plan established to benefit the employees of multiple employers that are not sufficiently related to constitute a controlled group, and multiemployer plans established by collective bargaining units to benefit their members), the MEWA or the contributing entities may be responsible for reporting.  \n2 “Excepted benefits” not subject to the PCORI fee include: stop-loss policies, stand-alone dental or vision coverage not integrated with the employer’s medical plan, health FSAs that are only offered to employees who are eligible for the group health plan and the maximum annual reimbursement is limited to the greater of two-times the employee’s annual salary reduction election or the employee’s annual election plus $500, certain EAPs and wellness programs that do not provide coverage for “significant medical care,” certain expatriate plans, and on-site medical clinics.  \nDISCLAIMER: Brown & Brown, Inc. and all its affiliates, do not provide legal, regulatory, tax guidance and/or advice. If legal advice, counselor representation is needed, the services ofa legal professional should besought. The information in this document is intended to provide a general overview of the topics and services contained herein. Brown & Brown, Inc. and all its affiliates make no representation or warranty as to the accuracy or completeness of the document and undertakes no obligation to update or revise the document based upon new information or future changes.  \nBROWN & BROWN | PAGE 1  \nReporting Covered Lives and Paying the PCORI Fee  \nThe PCORI fee is determined on an annual basis, based on the average number of covered lives enrolled in the health plan during the plan year. The fee is reported on Form 720 for the quarter ending June 30 of the calendar year in which the PCORI fee is being submitted, although the fee is payable for the plan year that ended during the most recently completed calendar year (e.g., the PCORI fee for the plan year","cbCaij6OOeg1Sbal","https://ap.wps.com/l/cbCaij6OOeg1Sbal","pdf",5182193,"English","# Applicable Health Plans\n## PCORI Fee Amount\n# Reporting Covered Lives and Paying the PCORI Fee\n## Common Reporting Mistakes\n# IRS Form 720 References","[{\"question\":\"Which health plans are subject to the PCORI fee and when is it due?\",\"answer\":\"Fully insured and self-insured health plans must pay the PCORI fee annually by July 31 of the calendar year following the last day of the plan year. The insurer pays for fully insured plans, while self-insured plan sponsors generally pay directly to the IRS (with Form 720).\"},{\"question\":\"What is the PCORI fee amount for plan years ending in 2025 and what deadlines apply?\",\"answer\":\"For plan years ending on or after Jan. 1, 2025 and before Oct. 1, 2025, the fee is $3.47 per covered life, due July 31, 2026. For plan years ending on or after Oct. 1, 2025 and before Jan. 1, 2026, the fee is $3.84 per covered life, also due July 31, 2026.\"},{\"question\":\"What are common mistakes in PCORI fee reporting and how should a plan sponsor respond?\",\"answer\":\"Mistakes occur when the average number of covered lives is reported on the wrong quarter or the wrong line of Form 720, causing the IRS to misapply the fee to incorrect years. If a demand letter is received, the plan sponsor must consult their tax advisor, and if the error occurred for multiple plan years, each applicable Form 720 must be corrected.\"}]","2026 PCORI Fee Guide - Brown & Brown | PDF",1789785210]