Patient Centered Outcomes Research Fee – due by July 31st 2014


The Patient Centered Outcomes Research (PCOR) Fee funds an evidence-based research study on the effectiveness of healthcare.  Both fully-insured and self-insured medical plans are subject to this fee.

  • For self-insured health plans, the plan sponsor is responsible for filing the proper form and submitting the fee to the IRS
  • For insured plans, the insurers are responsible for submitting the fee to the IRS.  (Most insurers will build the fee into the premiums charged to the employer)
  • Note that if an employer sponsors a fully insured medical plan and also operates a Health Reimbursement Account (HRA), the PCOR fee would be charged for each of those plans because an HRA is considered a self-insured health plan.

For the second year, the PCOR fee is $2 per covered plan participants. Self-insured plans must file an IRS Form 720 by July 31st.

For more information on the PCOR fee, including methods to determine the average number of participants on the plan, visit

To access the IRS Form 720:

Any questions, please contact your WGA Client Executive or Client Service Manager.