---
title: 2023 PCORI Fee
description: The PCORI fee amount has been adjusted for 2023. This fee is for health insurance issuers and self-insured plan sponsors to fund comparative effectiveness
---

[Employee Benefit News for School, City and County Employers ](https://blog.nisbenefits.com)

# [2023 PCORI Fee](https://blog.nisbenefits.com/2023-pcori-fee)

 Written by [Steve Smith](https://blog.nisbenefits.com/author/steve-smith) | Nov 21, 2022 1:53:26 PM

*1 minute read*

The IRS issued [Notice 2022-59](https://www.irs.gov/pub/irs-drop/n-22-59.pdf), which increases the fee for plan years ending on or after October 1, 2022, and before October 1, 2023, to $3.00 multiplied by the average number of lives on the plan.

 

## **PCORI Fee Applicability**

The Affordable Care Act imposes a fee on health insurance issuers and self-insured plan sponsors to fund comparative effectiveness research. These fees are called PCORI fees. They were scheduled to expire in 2019, but they were extended for another 10 years.

** **

## **Payment Deadline**

PCORI fees must be paid annually using [IRS Form 720 ](https://www.irs.gov/forms-pubs/about-form-720)by July 31 of each year. For plans ending in 2022, the next payment is due July 31, 2023. Employers with self-insured health plans should have reported and paid PCORI fees for 2021 by August 1, 2022 (since July 31, 2022, was a Sunday).

** **

## **Calculate PCORI**

PCORI fees are calculated based on the average number of covered lives under the plan or policy. Final rules outline a number of alternatives for issuers and plan sponsors to determine the average number of covered lives. [Download the bulletin](https://blog.nisbenefits.com/hubfs/Blog%20-%20supporting%20documents/bulletin-pcori-fees-2023.pdf) for more details.

[View full post](https://blog.nisbenefits.com/2023-pcori-fee)

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