The IRS will be increasing the Patient-Centered Outcomes Research Institute (PCORI) Fee from $2.79 to $3.00 per covered member for all plans with plan years that end on or after October 1, 2022 and before October 1, 2023.  

Self-Insured employers pay the fee directly to the IRS and report the number of covered members on Form 720 by July 31, 2023.  For fully insured employers, the fee is paid by the insurance provider.