COVID-19 Employer
Resource Hub

Stay up to date with Coronavirus (COVID-19) resources, legal and HR compliance updates, and insight on how to stay informed, prepared and healthy.


PCORI’s effect on HRAs and FSAs

The Affordable Care Act (ACA) requires health insurers and sponsors of self-funded group health plans to pay the Patient-Centered Outcomes Research Institute (PCORI) fee using IRS form 720.

The fee, when applicable to a Health Reimbursement Arrangements (HRA) or a Health Care Flexible Spending Account (FSA), is paid by the employer that sponsors these plans and is based on the number of covered lives under the HRA or Health Care FSA.

The following tables help you determine if PCORI fees are applicable to your plan, how covered lives are determined when fees are paid and the due dates to file IRS Form 720.

Download the full advisor to review:

  • How the PCORI Fee applies to specific types of coverage
  • How covered lives are determined and when fees are paid
  • Due dates for filing Form 720