If your business has a self-insured health plan (e.g., a health reimbursement arrangement; a small employer health reimbursement arrangement), July 31, 2026, is the due date for the Patient-Centered Outcomes Research Trust Fund (PCORI) fee for 2025. The fee is paid with Form 720. The fee for the plan year ending between October 1, 2025, and September 30, 2026, is $3.47 per covered employee. The IRS has FAQs on the PCORI fee. #IdeaoftheDay


