Announcing updated 2024 Patient-Centered Outcomes Research Institute (PCORI) fees

The fee, effective 2012–2029, is treated like an excise tax by the Internal Revenue Service (IRS) with the final payment due in July 2030.


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, effective 2012–2029, is treated like an excise tax by the Internal Revenue Service (IRS) with the final payment due in July 2030. The PCORI fee is assessed on all covered lives — including employees, retirees, spouses and dependents. The PCORI fee is due July 31, 2024.

  • For plan and policy years that end on or after Oct. 1, 2023, and before Oct. 1, 2024, the PCORI fee is $3.22 per covered life. The increase is 7.33%.
  • For plan and policy years that end on or after Oct. 1, 2022, and before Oct. 1, 2023, the PCORI fee is $3.00 per covered life.

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. The company 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 self-funded (ASO) health reimbursement accounts and flexible spending accounts (unless excepted benefit) are required to pay the fee for each employee covered under the account.

ASO groups including Level Funded 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.

ASO groups may use one of three available counting methods:

  1. Actual count method
  2. Snapshot method
  3. Form 5500 method

Note: For Level Funded/All Savers employer groups the membership information will be posted to the employer website. Customers are required to complete and file the IRS Form 720. For general questions, contact Broker Services at 866-405-7174.

Contact your broker or UnitedHealthcare representative if you have questions. 

Related links
IRS Coverage Subject to the Fee
IRS PCORI website

Current employer group client or broker?

Access uhceservices to manage eligibility, view plan documents, request ID cards and more.