Jun 16, 2025
The Patient-Centered Outcomes Research Institute (PCORI) fee helps fund research that evaluates and compares health outcomes, clinical effectiveness, and the risks and benefits of medical treatments and services. Under the Affordable Care Act (ACA), health insurers and plan sponsors are responsible for paying the PCORI fee.
Self-funded (ASO) plan sponsors must file Form 720 and pay the PCORI fee directly to the Internal Revenue Service (IRS). The fee is due by July 31 of the calendar year following the last day of the plan year. Fees for plans ending in calendar year 2024 are thus due on or before July 31, 2025.
UnitedHealthcare Level Funded groups (including Oxford and Surest Level Funded) with a plan year ending during 2024 are provided a PCORI Membership Report to assist with the PCORI fee filing. This report includes the plan's monthly membership count for the 2024 plan year and membership calculations using two of the allowable counting methods. Customers must determine which counting method they wish to use and then complete and file IRS Form 720 by July 31.
To access the reports:
- Visit UHCeServices.com and log in.
- Navigate to the "Reports" drop-down menu.
- Select "Level Funded."
- Go to the "PCORI Membership Report" section.
Note: be sure to access all available PCORI Membership Reports. A group can have two PCORI Membership Reports if their plan renewed in 2024 and then terminated later in the 2024 plan year.
Notices will be mailed to employers only as their PCORI Membership Report(s) become available. They will include the access information above. The PCORI Membership Report(s) themselves will not be mailed.
For more information or questions, contact your Amwins Connect Regional Sales Manager.
