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FAQs About the PCORI Fee

Download this SSG Compliance Advisor to learn more about the following frequently asked questions about the Patient-Centered Outcomes/Comparative Effectiveness (PCORI) Fee.

Q1: What plans does the PCORI fee apply to?

Q2: Does the fee apply to all medical plans?

Q3: Who must pay this fee?

Q4: When is the PCORI fee due?

Q5: How much is the fee?

Q6: What if the plan terminates?

Q7: What if a plan is new?

Q8: How is the fee calculated?

Q9: May an employer change its calculation method?

Q10: What if the employer sponsors multiple plans?

Q11: How is the fee paid?

Q12: Is the fee tax-deductible?

Q13: Is there a penalty for failure to file or pay the PCORI fee?

Q14: How does a plan sponsor correct a previously filed Form 720?

Download FAQs