The 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.
PCORI fee update – what is due by July 31, 2017
August 2, 2016
