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PCORI Fee due date 2025
01-30-2025

PCORI Fee due date 2025

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The Patient-Centered Outcomes Research Institute (PCORI) fee is a mandatory payment made by insurers and sponsors of self-insured health plans. This fee is designed to support the PCORI trust fund, which finances research aimed at improving healthcare outcomes. The amount owed is determined by multiplying the average number of individuals covered under the plan by the applicable fee rate for the year. Notably, the fee rate is adjusted annually to account for inflation.

How much is the PCORI Fee for 2025?

The IRS recently issued Notice 2024-83, which specifies the Patient-Centered Outcomes Research Institute (PCORI) fee rate for plan years ending between October 1, 2024, and September 30, 2025. For these plan years, the PCORI fee is set at $3.47 per covered life.

Read our PCORI Fee blog, which includes PCORI fee rates since 2013.

PCORI Fee due date 2025:

Employers sponsoring self-insured group health plans, including level-funded plans and health reimbursement arrangements (HRAs), are required to pay the PCORI fee by July 31, 2025.

Importance of Paying the PCORI Fee Before the Due Date:

Failing to pay the PCORI fee on time can result in penalties. The penalty is calculated at 5% of the excise tax due for each month (or part of a month) that the return is late, up to a maximum of 25% of the unpaid tax.

To learn more about the penalties and the significance of timely payment, read our blog on penalties of not filing pcori fee.

How to pay PCORI Fee Smartly?

The smart way is always the electronic filing method. Choose our IRS-Approved PCORI Submission portal to complete your PCORI filings simply without any mistakes. Let us see the steps to pay PCORI Fee using our IRS-approved online portal Simple720.
  1. Registration and Login

If you are a new user, register with your basic details like Name, Email ID, and Password. If you are an existing user, you can directly log in.

  1. Add Basic Details

Enter your personal or representative details as required.

  1. Add Business Details

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

  1. Select the Right Tax year and the quarter

Select the correct Tax Year under the Tax Year field. The quarter should be selected as Apr-June.

  1. Select the Right Category and Provide Inputs

In the left side panel, select Form 720 and select Part 2. Under that, select PCORI. We have a few Policy types as below, please select the relevant one.

  1. Review the Calculated Amount on the Dashboard

Specify the average number of lives covered. The tax amount will be calculated and populated automatically in our dashboard.

  1. Complete Your Payment

Make your payment securely through the portal with the available payment options,

  • Electronic Funds Withdrawal (Direct Debit)

  • EFTPS (Electronic Federal Tax Payment System)

  1. Receive the Acknowledgment

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

Your PCORI Online filing with the Simple720 portal is completed successfully in just a few minutes.


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