--- title: 2024 PCORI Fee description: The ACA imposes a fee on health insurance issuers to fund comparative effectiveness research. The IRS has announced the adjusted PCORI Fee amount for 2024. image: https://blog.nisbenefits.com/hubfs/blog-headers/pcori-fee-24-b.jpg --- ![2024 PCORI Fee](https://blog.nisbenefits.com/hubfs/blog-headers/pcori-fee-24-b.jpg) # 2024 PCORI Fee - Home - [Employee Benefit News for School, City and County Employers](https://blog.nisbenefits.com) - 2024 PCORI Fee [ Steve Smith ](https://blog.nisbenefits.com/author/steve-smith) 10/25/2023 [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions), [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news) [0 Comments ](https://blog.nisbenefits.com/2024-pcori-fee#postComment) 1 Minutes *1 minute read* The IRS issued [**Notice 2023-70**](https://acrobat.adobe.com/link/review?uri=urn:aaid:scds:US:943340a2-8579-39dc-a238-a915db59bd34), which increases the fee for plan years ending on or after October 1, 2023, and before October 1, 2024, to $3.22 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. The PCORI fee was originally scheduled to expire in 2019, but it was extended for another 10 years. As a result, it will apply through the plan or policy year ending before October 1, 2029.   ## **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 the year following the last day of the plan year. For plans ending in 2023, the next payment is due July 31, 2024. Employers with self-insured health plans should have reported and paid PCORI fees for 2022 by July 31, 2023.   ## **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-supporting-docs/bulletin-pcori-fee-2024.pdf) for more details.   ### **IRS Resources** [PCORI Fee Overview Page](https://www.irs.gov/newsroom/patient-centered-outcomes-research-institute-fee) [PCORI Fee: Questions and Answers](https://www.irs.gov/affordable-care-act/patient-centered-outcomes-research-trust-fund-fee-questions-and-answers) [PCORI Fee Due Dates and Applicable Rates](https://www.irs.gov/affordable-care-act/patient-centered-outreach-research-institute-filing-due-dates-and-applicable-rates) [Chart: Application of the PCORI Fee to Common Types of Health Coverage or Arrangements](https://www.irs.gov/newsroom/application-of-the-patient-centered-outcomes-research-trust-fund-fee-to-common-types-of-health-coverage-or-arrangements) [![Health RFP](https://no-cache.hubspot.com/cta/default/3325505/73061ab2-7aa4-4a83-8e1a-2d3abf51c192.png)](https://cta-redirect.hubspot.com/cta/redirect/3325505/73061ab2-7aa4-4a83-8e1a-2d3abf51c192) --- #### Tag: [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions) [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news) #### Share: - [Follow us on Facebook ](http://www.facebook.com/share.php?u=https://blog.nisbenefits.com/2024-pcori-fee) - [Follow us on Twitter ](https://twitter.com/intent/tweet?url=https://blog.nisbenefits.com/2024-pcori-fee&text=2024%20PCORI%20Fee) - [Follow us on Linkedin ](http://www.linkedin.com/shareArticle?mini=true&url=https://blog.nisbenefits.com/2024-pcori-fee) - [Follow us on Pinterest ](http://pinterest.com/pin/create/button/?url=https://blog.nisbenefits.com/2024-pcori-fee&text=2024%20PCORI%20Feedescription=1%20minute%20read%20The%20IRS%20issuedNotice%202023-70,%20which%20increases%20the%20fee%20for%20plan%20years%20ending%20on%20or%20after%20October%201,%202023,%20and%20before%20October%201,%202024,%20to%20$3.22[...]&media=https://info.nisbenefits.com/hubfs/blog-headers/pcori-fee-24-b.jpg) --- [ #### Price Comparison Transparency Tool Expanded for 2024 ##### Previous Post ](https://blog.nisbenefits.com/price-comparison-transparency-tool-expanded-for-2024) [#### Over Half of Americans Had Employer-based Health Insurance in 2022 ##### Next Post ](https://blog.nisbenefits.com/half-of-americans-employer-based-health-insurance-2022) ### Leave a Reply This is a search field with an auto-suggest feature attached. - There are no suggestions because the search field is empty. ### Category - [Legislative News (1149)](https://blog.nisbenefits.com/topic/aca-other-legislative-news) - [Health Insurance Solutions (504)](https://blog.nisbenefits.com/topic/health-insurance-solutions) - [COVID-19 (209)](https://blog.nisbenefits.com/topic/covid-19) - [Ancillary Benefits (175)](https://blog.nisbenefits.com/topic/ancillary-benefits) - [Mental Health (122)](https://blog.nisbenefits.com/topic/mental-health) ### Popular Posts [ Steve Smith ](https://blog.nisbenefits.com/author/steve-smith) 02/16/2024 [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions) [ Understanding Embedded vs. Nonembedded Deductibles ](https://blog.nisbenefits.com/understanding-embedded-nonembedded-deductibles) [ Erin Woulfe ](https://blog.nisbenefits.com/author/erin-woulfe) 02/09/2026 [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions), [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news) [ IRS Releases 2027 Health Plan Cost-sharing Limits ](https://blog.nisbenefits.com/2027-health-plan-cost-sharing-limits) [ Valerie Ortiz ](https://blog.nisbenefits.com/author/valerie-ortiz) 02/17/2026 [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions), [ The Administrator's Corner](https://blog.nisbenefits.com/topic/the-administrators-corner) [ 4 Employee Wellness Trends You Can’t Ignore in 2026 ](https://blog.nisbenefits.com/2026-employee-wellness-trends) [ Dina Lubben ](https://blog.nisbenefits.com/author/dina-lubben) 11/14/2025 [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions), [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news) [ Trump Administration Unveils Plan to Make GLP-1 Drugs Affordable ](https://blog.nisbenefits.com/trump-administration-plan-glp1-drugs-affordable) --- ## Related Posts [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions), [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news), [ The Administrator's Corner](https://blog.nisbenefits.com/topic/the-administrators-corner) [ Valerie Ortiz ](https://blog.nisbenefits.com/author/valerie-ortiz) 07 July, 2026 #### [New CMS Report: Healthcare Spending Trends Through 2034](https://blog.nisbenefits.com/healthcare-spending-trends-through-2034) New projections from the U.S. Centers for Medicare and Medicaid Services (CMS) Office of the… [Read More](https://blog.nisbenefits.com/healthcare-spending-trends-through-2034) [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news), [ The Administrator's Corner](https://blog.nisbenefits.com/topic/the-administrators-corner), [ Mental Health](https://blog.nisbenefits.com/topic/mental-health) [ Steve Smith ](https://blog.nisbenefits.com/author/steve-smith) 06 July, 2026 #### [New HHS Rule Expands Catastrophic Coverage Access](https://blog.nisbenefits.com/new-hhs-rule-expands-catastrophic-coverage-access) The U.S. Department of Health and Human Services’ (HHS) Notice of Benefit and Payment Parameters… [Read More](https://blog.nisbenefits.com/new-hhs-rule-expands-catastrophic-coverage-access) [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions), [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news) [ Mari Wagner ](https://blog.nisbenefits.com/author/mari-wagner) 25 June, 2026 #### [Federal Court Blocks Key ACA Exchange Restrictions](https://blog.nisbenefits.com/federal-court-blocks-key-aca-exchange-restrictions) A recent federal court ruling blocked stricter ACA Marketplace eligibility and enrollment… [Read More](https://blog.nisbenefits.com/federal-court-blocks-key-aca-exchange-restrictions)