06/22/2026
# 📢 Business Owner Reminder: Is Your PCORI Fee Due?
If your business offers employees a **Health Reimbursement Arrangement (HRA)**, there's an annual IRS filing that is easy to overlook—but missing it could result in unnecessary penalties.
# # # What is the PCORI Fee?
The **Patient-Centered Outcomes Research Institute (PCORI) Fee** is an annual federal fee that applies to certain self-insured health plans, including many reimbursement arrangements offered by small businesses.
# # # Does it apply to you?
You may be required to file and pay the PCORI fee if your business sponsors a:
✔️ Section 105 Health Reimbursement Arrangement (105-HRA)
✔️ Qualified Small Employer Health Reimbursement Arrangement (QSEHRA)
✔️ Individual Coverage Health Reimbursement Arrangement (ICHRA)
# # # When is it due?
📅 **July 31**
The fee is reported annually on **IRS Form 720 (Quarterly Federal Excise Tax Return)**. While Form 720 is generally filed quarterly, the PCORI fee is only reported **once each year**, and only the applicable section of the form needs to be completed.
# # # How is the fee calculated?
The amount owed is based on the **average number of covered lives** during your plan year, multiplied by the IRS's annual per-person rate.
# # # Why is this important?
The fee itself is relatively small, but failing to file can result in:
⚠️ Failure-to-file penalties
⚠️ Failure-to-pay penalties
⚠️ Interest charges
A simple filing today can save unnecessary headaches later.
# # # Our Recommendation
Keep monthly records of your covered employees throughout the year and make a note that **July 31** is your annual PCORI filing deadline.
At **Zera People Management**, we help businesses stay compliant with payroll, tax, and HR requirements—so important deadlines don't get missed.
📞 Not sure if your business is required to file the PCORI fee? Reach out to us. We're happy to help determine your filing requirements.
