--- title: 2025 PCORI Fee description: The IRS has increased the PCORI fee amount for plan years ending on or after October 1, 2024, and before October 1, 2025. image: https://blog.nisbenefits.com/hubfs/blog-headers/pcori%2025-b.jpg --- ![2025 PCORI Fee](https://blog.nisbenefits.com/hubfs/blog-headers/pcori%2025-b.jpg) # 2025 PCORI Fee - Home - [Employee Benefit News for School, City and County Employers](https://blog.nisbenefits.com) - 2025 PCORI Fee [ Steve Smith ](https://blog.nisbenefits.com/author/steve-smith) 12/10/2024 [ 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/2025-pcori-fee#postComment) 1 Minutes *1 minute read* The IRS has issued [Notice 2024-83](https://www.irs.gov/irb/2024-49_IRB#NOT-2024-83) to increase the Patient-Centered Outcomes Research Institute (PCORI) fee to $3.47 per average covered life for plan years ending between October 1, 2024, and October 1, 2025. For plan years ending between October 1, 2023, and October 1, 2024, the fee is $3.22 per average covered life.   ## **Applicability of PCORI Fee** The PCORI fee, established by the Affordable Care Act, applies to plan years ending on or after October 1, 2012, and funds comparative effectiveness research. Initially set to expire in 2019, it has been extended to apply through plan years ending before October 1, 2029.   ## **Payment Deadline** PCORI fees must be reported and paid annually on IRS [Form 720](https://www.irs.gov/forms-pubs/about-form-720) by July 31 of the year after the plan year ends. For 2024 plan years, the fee is due by July 31, 2025. Self-insured employers should have completed their 2023 payments by July 31, 2024.   ## **Calculating the PCORI Fee** PCORI fees are based on the average number of covered lives, including employees, spouses, and dependents, except for Health Reimbursement Arrangements or Flexible Spending Accounts. [Final rules](https://www.govinfo.gov/content/pkg/FR-2012-12-06/pdf/2012-29325.pdf) offer various methods for calculating this average. Download the [bulletin](https://blog.nisbenefits.com/hubfs/blog-supporting-docs/bulletin-pcori-fee-2025.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)   --- #### Tag: [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions) [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news) #### Share: - 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