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June '22 PCOR Fee Filing Reminder for Self Insured Plans

Business Insurance


2022 PCOR Fee Filing Reminder

The Patient-Centered Outcomes Research (PCOR) fee filing deadline is August 1, 2022, for all self-funded medical plans and HRAs for plan years ending in 2021. The IRS issued Notice 2022-04 announcing the adjusted fee amount for this year.

The plan years and associated amounts are as follows:

Plan Year END Date Amount of PCOR Fee Payment and Filing Date
January 31, 2021 $2.66/covered life/year August 1, 2022
February 28, 2021 $2.66/covered life/year August 1, 2022
March 31, 2021 $2.66/covered life/year August 1, 2022
April 30, 2021 $2.66/covered life/year August 1, 2022
May 31, 2021 $2.66/covered life/year August 1, 2022
June 30, 2021 $2.66/covered life/year August 1, 2022
July 31, 2021 $2.66/covered life/year August 1, 2022
August 31, 2021 $2.66/covered life/year August 1, 2022
September 30, 2021 $2.66/covered life/year August 1, 2022
October 31, 2021 $2.79/covered life/year August 1, 2022
November 30, 2021 $2.79/covered life/year August 1, 2022
December 31, 2021 $2.79/covered life/year August 1, 2022

Employers with self-funded health plans ending in 2021 should use the 2nd quarter Form 720 to file and pay the PCOR fee by August 1, 2022. The information is reported in Part II.

Please note that Form 720 is a tax form (not an informational return form such as Form 5500). As such, the employer or an accountant would need to prepare it. Parties other than the plan sponsor, such as third-party administrators, cannot report or pay the fee.

For additional information, please visit the following IRS sites:




Additional articles from the June 2022 edition of the Univest Employee Benefits Newsletter:
  1. HSA/HDHP Limits Increase for 2023
  2. Attracting and Retaining Employees During the Great Reshuffle
  3. EEOC and DOJ Issue Guidance on the ADA and the Use of Artificial Intelligence, Algorithms and Software
 

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Insurance products are offered through Univest Insurance, LLC. and are obligations of the issuing insurance companies, are not obligations or deposits of or guaranteed by any bank and are not insured by the FDIC or any other agency of the United States. The purchase of insurance products are not a condition to any bank loan, product or service. Univest Insurance, LLC. is a licensed subsidiary of Univest Financial Corporation.


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