2025 PCORI fee deadline for ASO and Level Funded groups
Groups must submit fee by July 31, 2025. This fee helps fund research that evaluates and compares health outcomes, clinical effectiveness and more.
The Patient-Centered Outcomes Research Institute (PCORI) fee helps fund research that evaluates and compares health outcomes, clinical effectiveness, and risks and benefits of medical treatments and services. The fee, which is due each July 31 through 2030, is treated like an excise tax by the Internal Revenue Service (IRS).
The PCORI fee, which is due by July 31, 2025, is assessed on all covered lives – including employees, retirees, spouses and dependents.
- The PCORI fee is $3.47 per covered life for plan years that begin on or after Oct. 1, 2024, and end before Oct. 1, 2025.
- The fee is $3.22 for plan years that began on or after Oct. 1, 2023, and ended before Oct. 1, 2024.
- Most plans will use both amounts to do the calculation.
The IRS maintains a website dedicated to PCORI and has a table that identifies the types of coverage subject to the PCORI fee.
Fully Insured Groups
UnitedHealthcare is responsible for filing Form 720 and paying the fee for fully insured coverage. UnitedHealthcare fully insured customers do not need to take any action except for certain account plans:
- Fully insured customers with health reimbursement accounts (HRA) and flexible spending accounts (FSA) are required to pay the fee for each employee covered under the account. FSAs that are excepted benefits are excluded.
ASO groups
Employers and plan sponsors are responsible for submitting IRS Form 720 and paying the PCORI fee by July 31, 2025. Instructions for completing the form will be posted on the IRS website.
ASO customers may also use the membership report from the employer portal or use the participant information from their 5500 to assist in calculating the PCORI fee.
All Savers/Level Funded groups
- All Savers Alternate Funding groups will receive a PCORI Fee Membership Report in mid-June. The reports will be able to be accessed on the myallsaversconnect.com employer website and myallsavers.com broker website.
- Level Funded groups will be able to access their PCORI Fee Membership Reports on the uhceservices.com employer and broker pages in mid-June. Reports will not be mailed.
For questions refer to the IRS PCORI fee website or contact your UnitedHealthcare representative.
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