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ARTICLE · 30 DECEMBER 2021

IRS Announces PCORI Fee For 2022

Seyfarth Shaw LLP
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The Affordable Care Act (ACA) established the PCORI to support research on clinical effectiveness. The PCORI has been funded in part by fees paid by certain health insurers and sponsors of self-insured health plans.

United StatesEmployment and HR
Joy Sellstrom
Joy Sellstrom
Mary E. Kennedy
Mary E. Kennedy
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Seyfarth Synopsis: The IRS has announced the adjustment to the applicable dollar amount for the Patient-Centered Outcomes Research Institute ("PCORI") Fee for 2022.

The Affordable Care Act (ACA) established the PCORI to support research on clinical effectiveness. The PCORI has been funded in part by fees paid by certain health insurers and sponsors of self-insured health plans. The PCORI fee is determined by multiplying the average number of covered lives for the plan year times the applicable dollar amount, and is paid annually to the IRS using Form 720. The applicable dollar amount as set by the IRS for 2021 was $2.66 per covered life.

On December 21, 2021, the IRS issued Notice 2022-4 announcing that the applicable dollar amount or "PCORI fee" for plan years ending on or after October 1, 2021 and before October 1, 2022 is $2.79 per enrollee.

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