Due August 1st, 2022, groups that offer self funded, level funded, or health reimbursement accounts to their employees are responsible for paying the Patient-Centered Outcomes Research Institute Fee directly to the IRS based on the average number of lives covered. For plan years ending 10/1/21 through 10/1/22 the PCORI fee is $2.79 per covered life.

Please see attached instructions and guidance for completing the requirement.

2022 PCORI Fee Guidance

PCORI Form 720 Instructions