The due date for filing and paying the Patient Centered Outcome Research Institute fee is August 2 this year.  For plan years that ended 1/1/20 through 9/30/20, the fee is $2.54 per covered life.  For plan years 10/1/20 through 12/31/20 the fee is $2.66 per covered life.

The fee is for all self funded medical and Health Reimbursement Arrangements.