arrowThe year four fee due is $2.17 per per­son and, for plan years rang­ing from 2/1/15 through 9/30/16, the amount is due July 31. The last year fee due is $2 per per­son – for plan years 11/1/17 through 12/31/18 it is due by 7/31/19 – and final­ly, years of 2/1/18 to 9/30/19 the fee is due 7/31/20. Got it? Note that the fee is for HRA, FSA (when employ­er fund­ed) and group health plans.