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Reference GuideCompliance & FiduciaryPDF3 pages

PCORI Fee Calculator Reference Guide

Self-funded employers must pay PCORI fees annually by July 31 using IRS Form 720. This reference guide covers the 2026 rate ($3.22 per covered life), the three acceptable covered life counting methods (actual count, snapshot, Form 5500), and the calculation methodology with worked examples for common plan structures.

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Self-Funded Plan Sponsors · HR and Benefits Leaders

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Reviewed and updated for plan year 2026 ·

PCORIFeesSelf-FundingCompliance
Preview of PCORI Fee Calculator Reference Guide

PCORI Fee Calculator Reference Guide

PDF · 3 pages

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Source & Methodology

Based on IRS Notice 2023-70 and Form 720 instructions. Rate updated for 2026.

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