PCORI fee amount adjusted for 2025-2026
The IRS released Notice 2025-61, increasing the PCORI fee to $3.84 per covered life for plan years ending on or after October 1, 2025, and before September 30, 2026. Employers with self-insured or level-funded plans, including HRAs and ICHRAs, must file and pay this fee using the second quarter Form 720 by July 31, 2026. Although the fee is relatively small, the IRS enforces compliance closely, so employers should carefully verify plan year end dates, use the correct form version, and retain documentation for at least four years.
