--- title: 2023-2024 PCORI Fee Released description: Learn about the 2023-2024 PCORI fee. Stay informed about the changes and deadlines for submitting the fee. image: https://1652561.fs1.hubspotusercontent-na1.net/hubfs/1652561/217321331_m_normal_none.jpg --- [Skip to content](https://www.columbiabenefitsolutions.com/blog/2023-2024-pcori-fee-released#main-content) [![Columbia Benefit Solutions](https://www.columbiabenefitsolutions.com/hubfs/ColumbiaBenefit%20Logo_final_lg-1.png)](https://www.columbiabenefitsolutions.com/0) - [Home](https://www.columbiabenefitsolutions.com) - [Services](https://www.columbiabenefitsolutions.com/services) - [GA](https://www.columbiabenefitsolutions.com/general-agency-services) - [About](https://www.columbiabenefitsolutions.com/about) - [Blog](https://www.columbiabenefitsolutions.com/blog) - [Contact](https://www.columbiabenefitsolutions.com/contact) # 2023-2024 PCORI Fee Released *[![MZQ Logo](https://1652561.fs1.hubspotusercontent-na1.net/hub/1652561/hubfs/MZQ_logo_2019_FINAL-01%20copy%202.jpg?width=254&height=130&name=MZQ_logo_2019_FINAL-01%20copy%202.jpg)](https://www.mzqconsulting.com/)*   ---   The Patient-Centered Outcomes Research Institute (PCORI) fee established by the Affordable Care Act helps fund research to evaluate and compare health outcomes, clinical effectiveness, risks, and benefits of medical treatment and services.  The fee is currently in place through 2029.  In [Notfice 2023-70](https://www.irs.gov/pub/irs-drop/n-23-70.pdf), the IRS announced that the PCORI fee for plan years ending between October 1, 2023, and September 30, 2024, is $3.22.  This is an increase from the $3.00 payment for policy or plan years that ended between October 1, 2022, and September 30, 2023.  Employers and plan sponsors with self-funded plans are typically responsible for submitting IRS Form 720 and paying the PCORI fee by July 31 of the calendar year immediately following the last day of the plan year, meaning that payments for plan years that end in 2023 will be due in July of 2024.  PCORI fees for self-funded plans are assessed on all covered lives, not just on employees.  Plan sponsors can use one of three methods to calculate the average number of covered lives for the fee: the actual count method, the snapshot method, and the Form 5500 method.  The fee for employers with fully insured plans is assessed per employee, as opposed to per covered life.  Many fully insured employers do not need to take any action, as the insurer will submit the payment on their behalf.  However, remember that fully insured employers with self-funded HRAs must pay the fee for each employee covered under the account.     | **2023 PCORI Filing Fee Calendar**  | | | --- | --- | | *Plan or Policy Year*  | *PCORI Filing Fee*  | | February 2022 – January 2023  | $3.00  | | March 2022 – February 2023  | $3.00  | | April 2022 – March 2023  | $3.00  | | May 2022 – April 2023  | $3.00  | | June 2022 – May 2023  | $3.00  | | July 2022 – June 2023  | $3.00  | | August 2022 – July 2023  | $3.00  | | September 2022 – August 2023  | $3.00  | | October 2022 – September 2023  | $3.00  | | November 2022 – October 2023  | $3.22  | | December 2022 – November 2023  | $3.22  | | January 2023 – December 2023  | $3.22  | ---   *© 2023 MZQ Consulting, LLC. All rights reserved. * *Content provided to [Q4intelligence](https://www.q4intel.com) members by [MZQ Consulting, LLC](https://www.mzqconsulting.com/)* Photo by [armmypicca](https://www.123rf.com/profile_armmypicca)     [Next post](https://www.columbiabenefitsolutions.com/blog/cultivating-creativity-transforming-organizational-mindsets) [All posts](https://www.columbiabenefitsolutions.com/blog) [Previous post](https://www.columbiabenefitsolutions.com/blog/beyond-the-paycheck-5-ways-to-show-you-value-your-employees) ## View Related Posts #### [2024-2025 PCORI Fee Released](https://www.columbiabenefitsolutions.com/blog/2024-2025-pcori-fee-released) #### [2025-2026 PCORI Fee Released](https://www.columbiabenefitsolutions.com/blog/2025-2026-pcori-fee-released) #### [2025-2026 PCORI Fee Released](https://www.columbiabenefitsolutions.com/blog/2025-2026-pcori-fee-released-1) ![Columbia Benefit Solutions Logo](https://www.columbiabenefitsolutions.com/hubfs/ColumbiaBenefit%20Logo_final_lg-1.png) CBS guides employers and individuals in choosing the right benefit designs and insurance plans. To do this, we strive to empower and educate others to feel confident in the decisions they make.   --- Columbia Benefit Solutions is not connected with or endorsed by the U.S. Government or with the federal Medicare program. Required Federal Disclosure:  We do not offer every plan available in your area. Currently, we represent 15 organizations in 8 states which offer 340 plans (plan availability depends on the zip code in which you reside).  Please contact Medicare.gov, 1-800-MEDICARE or your local State Health Insurance Program (SHIP) to get information on all of your options. - Resources - [Services](https://www.columbiabenefitsolutions.com/services-archived) - [GA](https://www.columbiabenefitsolutions.com/general-agency-services-archived) - [About us](https://www.columbiabenefitsolutions.com/about-archived) - [Contact us](https://www.columbiabenefitsolutions.com/contact-archived) © 2022 All rights reserved. | [Privacy Policy](https://7961842.hs-sites.com/privacy-policy) | Powered by [Q4intelligence](https://q4intel.com) Developed by [GiantFocal](https://www.giantfocal.com) ```json { "@context" : "https://schema.org", "@id" : "https://www.columbiabenefitsolutions.com/blog/2023-2024-pcori-fee-released/#article", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Columbia Benefits Solutions" }, "dateModified" : "2025-09-05T16:52:19Z", "datePublished" : "2023-12-21T11:53:15Z", "description" : "Learn about the 2023-2024 PCORI fee. 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