PCOR fee filing for self-insured health plan sponsors
If you sponsor an applicable self-insured health plan — including most employer- sponsored self-funded plans and many HRAs — you owe the annual Patient-Centered Outcomes Research (PCOR) fee under IRC §4376. EasyFile720 supports PCOR-only filers as a first-class workflow: one filing per year, no Q1/Q3/Q4 returns needed.
- $3.84 per covered life for plan years ending Oct 1, 2025 – Sep 30, 2026
- Reports on Form 720 lines 133(c) / 133(d) — Part II
- Filed annually on the Q2 return, due July 31
- No EFTPS deposits required — pay with the return
- PCOR-only filers do not need Q1, Q3, or Q4 filings
PCORI Fee Calculator
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Estimated PCORI Fee
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How self-insured plans count "average covered lives"
IRS regulations allow three methods for self-insured plan sponsors. Pick one and apply it consistently year over year.
Actual count method
Add the daily covered-lives count for every day of the plan year, then divide by the number of days. Most accurate, most labor-intensive. Best for small plans with stable enrollment.
Snapshot method
Count covered lives on a single date in each quarter (or once a month) and average. Works well if your benefits team runs a monthly enrollment report. Most common method for mid-size employers.
Form 5500 method
Use the participant counts reported on the Form 5500 you already file for the plan year. Simplest if you file Form 5500 — the numbers are already audited and consistent.
💡 Special note on HRAs
Most Health Reimbursement Arrangements are considered applicable self-insured health plans and owe the PCOR fee. Important: an HRA integrated with a fully-insured major medical plan may use a simplified counting method — count one covered life per HRA participant rather than per dependent. This can dramatically reduce the fee for plans with many family-tier participants. Reference: IRS Notice 2023-70.
Self-insured health plan FAQ
Are self-insured health plans subject to the PCOR fee?▼
Yes. The Patient-Centered Outcomes Research (PCOR) fee under IRC §4376 applies to plan sponsors of applicable self-insured health plans. The plan sponsor — typically the employer for an employer-sponsored self-insured plan — is liable for the fee. The fee applies for plan years ending on or after October 1, 2012, and the Affordable Care Act extended it through plan years ending before October 1, 2029.
How is the PCOR fee calculated for self-insured plans?▼
PCOR fee = applicable rate × average number of covered lives under the plan for the plan year. The current rate is $3.84 per covered life for plan years ending on or after October 1, 2025 but before October 1, 2026. The prior rate of $3.47 applies to plan years ending October 1, 2024 – September 30, 2025.
Which Form 720 line do self-insured plans use?▼
Self-insured plan sponsors use lines 133(c) and 133(d) on Form 720, Part II — line 133(c) for plan years ending October 1, 2024 – September 30, 2025 (rate $3.47), and line 133(d) for plan years ending October 1, 2025 – September 30, 2026 (rate $3.84). EasyFile720 selects the correct line automatically based on your plan year end date.
How do I count "average covered lives" for a self-insured plan?▼
Self-insured plan sponsors can use the actual count method, snapshot method, or Form 5500 method. Most employers use the snapshot or Form 5500 methods because they're less labor-intensive. The Form 5500 method is the simplest if you already file Form 5500 — it uses the participant counts reported there. Whichever method you choose, apply it consistently year over year.
When is the PCOR fee due?▼
The PCOR fee is reported once per year on the second-quarter Form 720, due July 31 of the calendar year following the last day of the plan year. For a plan year ending December 31, 2024, the PCOR fee is due July 31, 2025 on the Q2 2025 Form 720. EFTPS deposits are not required — you pay the full amount with the return.
I only need to file Form 720 for the PCOR fee. Do I have to file Q1, Q3, Q4 too?▼
No. If your only Form 720 obligation is the annual PCOR fee, you file only the second-quarter return. No Q1, Q3, or Q4 filings are required unless you have other excise taxes to report. EasyFile720 handles "PCOR-only" filers as a first-class workflow.
Are HRAs subject to the PCOR fee?▼
Yes — most Health Reimbursement Arrangements are considered applicable self-insured health plans and are subject to the PCOR fee. An HRA integrated with a fully-insured major medical plan may allow the employer to use a simplified counting method (count one covered life per HRA participant rather than per dependent). Consult IRS Notice 2023-70 or your benefits counsel for specifics.
File the PCOR fee in under 10 minutes
Built for plan sponsors. Auto-selects line 133(c) or 133(d), calculates the fee from covered lives, transmits via IRS-authorized e-file. PCOR-only filing supported.