2026 PCORI fee deadline for ASO and Level Funded groups
Self-funded groups must submit the PCORI fee by July 31, 2026. UHC submits the fee for fully insured. The fee assessed on all covered lives.
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 is assessed on all covered lives – including employees, retirees, spouses and dependents – and is due July 31, 2026.
- The PCORI fee is $3.84 per covered life for plan years that begin on Oct. 1, 2025, and end before Oct. 1, 2026.
- 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.
- 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. We will submit the required payment by July 31. 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 unless the accounts are excepted benefits.
ASO groups
Employers and plan sponsors are responsible for submitting IRS Form 720 and paying the PCORI fee by July 31. Instructions for completing the form will be posted on the IRS website.
Self-funded (ASO) groups may use one of three available counting methods: Actual count method,Snapshot method, Form 5500 method.
ASO customers may use the membership report from Employer eServices® or use the participant information from their 5500 to assist in calculating the PCORI fee.
Level Funded groups
- Level Funded groups will be provided a PCORI Fee Report on the uhceservices.com broker and employer websites during the week of June 15. Reports will not be mailed.
- New: The Level Funded team, in collaboration with Mineral, is offering a new capability for Level Funded groups regarding PCORI fee form completion. Level Funded groups may leverage Mitratech Mineral’s PCORI reporting solution to generate a prepopulated IRS Form 720 for use when filing with the IRS.
For questions refer to the IRS PCORI fee website or contact your UnitedHealthcare representative.
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