The ACA imposes a fee on employers with a Health Reimbursement Arrangement (HRA) or a self-insured plan to fund the Patient-Centered Outcomes Research Institute (PCORI) Fees. That includes employers with a Qualified Small Employer HRA (QSEHRA) or Individual coverage HRA (ICHRA). This Fee is always due by July 31 of the calendar year following the end of the plan year. For plan years ending in 2025, the PCORI fees are due by July 31, 2026.
Join our Senior Vice President of Compliance, Corbin Granger, for a webinar on the PCORI fee, completing Form 720, calculating the average number of lives, and more.