2025 ACA PCORI Fees

For 2025, the Patient-Centered Outcomes Research Institute (PCORI) fee is $3.47 per covered member per year. This is a $0.25 increase from 2024. This fee applies to plan years ending on or after October 1, 2024, and before October 1, 2025. The fee is used to help fund PCORI.

For fully insured groups, the group rate includes the PCORI fee.

For self-funded groups, the PCORI fee must be paid directly to the Internal Revenue Service (IRS), using Form 720. Customers with questions about filing this form should consult with their tax advisor or accountant.

Source: Patient-Centered Outcomes Research Trust Fund fee (IRC 4375, 4376 and 4377): Questions and answers https://www.irs.gov/affordable-care-act/patient-centered-outcomes-research-trust-fund-fee-questions-and-answers