[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302534-105":53,"doc-detail-302534-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","pcori-fee-guide-reminders-guide-compliance-news","PCORI Fee Guide & Reminders - Guide - Compliance News","","PCORI Fee Guide & Reminders summarizes how the Affordable Care Act established the Patient-Centered Outcomes Research Institute (PCORI) and how PCORI fees are funded and reported. It explains which group health plans are subject to the fee, key exceptions, and when fees must be reported and paid using IRS Form 720. It also covers due dates, payment amounts for plan years ending in 2025, and methods to calculate average covered lives, including special rules for multiple plans and integrated HRAs.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/pcori-fee-guide-reminders-guide-compliance-news/302534/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/pcori-fee-guide-reminders-guide-compliance-news/302534.png","ImageObject",442,249,{"name":88,"@type":89},"Ezra","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Which health plans are subject to the PCORI fee and which are excluded?","Question",{"text":108,"@type":109},"Most group health plans are subject to the fee, but excepted benefits are not. Health reimbursement arrangements (HRAs) and retiree-only plans are generally subject, while most health FSAs qualify as excepted benefits and are not subject. Qualified small employer HRAs (QSEHRAs) and individual coverage HRAs (ICHRAs) are subject to the PCORI fee.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When must employers report and pay the PCORI fee?",{"text":113,"@type":109},"The fee is reported in the 2nd quarter (quarter ending June 30) and must be paid no later than July 31 of the year following the last day of the plan year. For example, plan years ending during 2025 have a due date of July 31, 2026.",{"name":115,"@type":106,"acceptedAnswer":116},"What methods can self-funded plans use to calculate average covered lives?",{"text":117,"@type":109},"Self-funded plans may use the Actual Count Method, the Snapshot Method, or the Form 5500 Method. Plan sponsors must use one method for the entire plan year, and COBRA participants and retirees should be counted. Special counting rules apply for multiple self-funded plans and for HRAs integrated with fully insured medical plans.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302534,1790085528,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},1099514068035,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Unison Risk Advisors  \nCompliance News  \nPCORI Fee Guide & Reminders  \nThe Affordable Care Act (ACA) created a nonprofit corporation, the Patient-Centered Outcomes Research Institute (PCORI) to support clinical effectiveness research for healthcare. The institute is funded in part by fees paid by health insurers and sponsors of self-funded health plans (PCORI fees), which are reported and paid annually in the second quarter using Form 720.  \nPlans Subject to the Fee  \nThe ACA originally imposed PCORI fees on policy and plan years ending before October 1, 2019. The Further Consolidated Appropriations Act, 2020 extended the fee for an additional 10 years, applying to policy and plan years ending before October 1, 2029.  \nThe PCORI fee applies to most group health plans, but not to excepted benefits. Health reimbursement arrangements (HRAs) and retiree-only plans are subject to the PCORI fee, but most health flexible spending arrangements (FSAs) qualify as excepted benefits and are not subject to the fee. NOTE: Qualified small employer HRAs (QSEHRAs) and individual coverage HRAs (ICHRAs) are subject to the PCORI fee.  \nThe IRS published a chart that describes the different types of plans subject to the fee here –  \n[https://www.irs.gov/newsroom/application-of-the-patient-centered-outcomes-research-trust](https://www.irs.gov/newsroom/application-of-the-patient-centered-outcomes-research-trust)fund-fee-to-common-types-of-health-coverage-or-arrangements.  \nReporting the Fee  \nFor fully insured plans, the health insurance carriers report and pay the fee (the employer should not have to do anything) . For self-funded group health plans, including HRAs and retiree-only plans, employers are responsible for reporting and paying the fee.  \nThe fee is paid using quarterly excise tax Form 720, Line 133 (133(c) and (d) for self-funded plans) and must be paid no later than July 31st of the year following the last day of the plan year; for example, the PCORI fee is due by July 31, 2026, for any plan years ending during 2025. The fee must always be reported in the 2nd quarter (for the quarter ending June 30), regardless of the employer’s plan year. For employers that do not otherwise file quarterly excise taxes, the Form 720 might only be filed for the 2nd quarter each year to report the PCORI fee.  \nPayment amounts increase annually and differ based on the ending date of the employer’s plan year. The fees for plan years ending in 2025 are below:  \n\n| For Plan Years Ending In... | Applicable PCORI Fee |\n| --- | --- |\n| January – September 2025 | $3.47 |\n| October – December 2025 | $3.84 |\n\nCalculating the Average Covered Lives  \nSelf-funded plans may use one of three methods to determine the average covered lives used for reporting and paying the PCORI fee. Plan sponsors must stick with one method for the entire plan year but can change methods from year to year. COBRA participants and retirees should be counted, regardless of which method below is chosen.  \nActual Count Method:  \nCalculate the lives covered for each day of the plan year and divide by the number of days in the plan year.  \nSnapshot Method:  \nAdd the lives covered on a consistent date each month or quarter and divide the total by the number of dates on which a count was made (e.g. , divide by 12 if the count is done each month, or by 4 if the count is done each quarter) . Under the snapshot method, there are two methods for counting family members:  \n• Count the actual lives covered on the designated date; or  \n• Count the participants with self-only coverage on the designated date, plus the participants with coverage other than self-only coverage on the designated date multiplied by 2.35.  \nForm 5500 Method:  \nUse the participant count reported on the Form 5500 for the plan year. The number of average covered lives is determined by adding the participant counts at the beginning and the end of the plan year. However, if a plan offers only single coverage, the final result is div","cbCaid8FIvqQY8lx","https://ap.wps.com/l/cbCaid8FIvqQY8lx","pdf",289255,"English","# Plans Subject to the Fee\n# Reporting the Fee\n# Calculating the Average Covered Lives\n## Actual Count Method\n## Snapshot Method\n## Form 5500 Method\n# Paying the Fee\n# Failure to Pay the Fee","[{\"question\":\"Which health plans are subject to the PCORI fee and which are excluded?\",\"answer\":\"Most group health plans are subject to the fee, but excepted benefits are not. Health reimbursement arrangements (HRAs) and retiree-only plans are generally subject, while most health FSAs qualify as excepted benefits and are not subject. Qualified small employer HRAs (QSEHRAs) and individual coverage HRAs (ICHRAs) are subject to the PCORI fee.\"},{\"question\":\"When must employers report and pay the PCORI fee?\",\"answer\":\"The fee is reported in the 2nd quarter (quarter ending June 30) and must be paid no later than July 31 of the year following the last day of the plan year. For example, plan years ending during 2025 have a due date of July 31, 2026.\"},{\"question\":\"What methods can self-funded plans use to calculate average covered lives?\",\"answer\":\"Self-funded plans may use the Actual Count Method, the Snapshot Method, or the Form 5500 Method. Plan sponsors must use one method for the entire plan year, and COBRA participants and retirees should be counted. Special counting rules apply for multiple self-funded plans and for HRAs integrated with fully insured medical plans.\"}]","PCORI Fee Guide & Reminders - Guide - Compliance News | PDF",1789793965]