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By June 17, 2015August 19th, 2016Life & Health Insurance

It’s that time of year again, PCORI fees are due to the IRS by 7/31/15. Employers must file and pay these fees if the utilize a group health HRA (exception for retirement HRA accounts), are self-funded, or if they offer a non-excepted FSA (generally an FSA with an employer contribution exceeding the greater of $500 or dollar for dollar match). Keep in mind that the fee calculation for health plans is per member or per covered life, including dependents. A special exception allows HRAs and non-excepted FSAs to calculate the fee assuming one covered life per employee, ignoring dependents. The filing should be completed in accordance with Form 720 instructions, using the Form 720, both linked below. For fully insured plans with HRAs, you’ll be completing Part II, Row 133(b) for “Applicable Self-Insured Health Plans”. The last page of Form 720 provides a payment voucher; page 2 provides the mailing address.  Helpful links are below.  If you have any questions, don’t hesitate to contact the Employee Benefits Team at Strickler Agency.

Form 720

Form 720 Instructions

Timeline 2015

Summary for HRAs