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PCORI Fee[2013 - 2025] - The Detailed Guide
01-23-2025

PCORI Fee[2013 - 2025] - The Detailed Guide

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The PCORI fee applies to issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans. It is calculated based on the average number of lives covered under the policy or plan for the respective policy or plan year.

Annual PCORI Fee Rates by Year:

It is important to note that the PCORI fee rate changes each year. Therefore, it is always recommended that the applicable PCORI fee for the current year be verified before filing. Let’s take a look at how the fee has increased since its introduction in 2013.

For the Year

For Policy and Plan Year Ending after

Applicable dollar amount per covered life

2013

September 30, 2012, and before October 1, 2013

$1

2014

September 30, 2013, and before October 1, 2014

$2

2015

September 30, 2014, and before October 1, 2015

$2.08

2016

September 30, 2015, and before October 1, 2016

$2.17

2017

September 30, 2016, and before October 1, 2017

$2.26

2018

September 30, 2017, and before October 1, 2018

$2.39

2019

September 30, 2018, and before October 1, 2019

$2.45

2020

September 30, 2019, and before October 1, 2020

$2.54

2021

September 30, 2020, and before October 1, 2021

$2.66

2022

September 20, 2021, and before October 1, 2022

$2.79

2023

September 30, 2022, and before October 1, 2023

$3.00

2024

September 30, 2023, and before October 1, 2024

$3.22

2025

September 30, 2024, and before October 1, 2025

$3.47


Read our blog on PCORI Fee 2025 for a detailed understanding.

How to pay PCORI Fee?

The PCORI Fee is reported and paid using Form 720, the Quarterly Federal Excise Tax Return. There are two methods available for making the payment:


  • Electronic filing – Use any IRS-approved online PCORI portal to complete your filings in just a few minutes.

Why Choose Electronic Filing?

The IRS recommends filing online due to several advantages:

  • Fast and Simple Process: Complete your filing quickly and easily.

  • Error-Free and Cost-Effective: Reduce mistakes and save on filing costs.

  • Easy Data Storage and Retrieval: Keep records organized and accessible.

  • Efficiency and Guidance: Receive assistance throughout the process.

  • Instant Confirmation: Get immediate acknowledgment of your submission.


How to file PCORI Fee using Simple720?

Simple720 is an IRS-approved, user-friendly portal designed to simplify your PCORI Fee filing process. Follow these basic steps to complete your filing in just a few minutes:

  1. Registration and Login

    • Create an account on Simple720 and log in to access the filing portal.

  2. Add Basic Details

    • Enter your personal or representative details as required.

  3. Add Business Details

    • Provide essential business information, including the name, address, and EIN (Employer Identification Number).

  4. Select the Right Category and Provide Inputs

    • Choose the appropriate category for your filing and input the necessary information about the average number of lives covered.

  5. Review the Calculated Amount on the Dashboard

    • Check the auto-calculated PCORI Fee amount displayed on your dashboard to ensure accuracy.

  6. Complete Your Payment

    • Make your payment securely through the portal.

  7. Receive the Acknowledgment

    • Once the filing is submitted, you will receive an acknowledgment as proof of your submission.

For a detailed, step-by-step guide, visit our blog on How to File PCORI Fee Online to learn more about the process and make your filing seamless with Simple720


WRAP:

Staying updated on PCORI rates and choosing the right filing method ensures compliance. Simple720 offers a fast, secure, and hassle-free way to file PCORI online.


With bulk submitting options and professional customer service, your PCORI filing will be a breeze in 2025.


File Your Form 720 Now