IFEBP > ACA University > Employer and Individual Responsibility > Fees Fees The Affordable Care Act (ACA) uses a series of penalties, excise taxes and tax credits to encourage employers to offer affordable essential health care benefits to employees. Articles Cadillac Tax Sent to the Junkyard; but PCORI has New Life, Graydon, 12/27/2019 Cadillac Tax Fully Repealed, ABD Insurance & Financial Services, 12/20/2019 Congress Readying Renewal of PCORI Fee with Employer-Friendly Changes, Mercer, 11/14/2019 Health Insurance Tax Reintroduction in 2020, Frenkel Benefits, 9/16/2019 2020 Vision: What to Expect Next Year (and Beyond), HUB International, 8/20/2019 PCORI fee due by July 31, 2019, WillisTowersWatson, 5/30/2019 2019 Planning for Health and Welfare Benefit Plan Operations, Buck Global, LLC, 12/13/2018 Affordable Care Act (ACA) – Limits, Fees and Penalties Through 2019, OneDigital, 11/20/2018 PCORI fee increases to $2.45; awaiting 2019 limits for health FSAs , Lockton Companies, 11/5/2018 ACA Round-Up: New House Legislation, Litigation Over The Health Insurance Tax, And Guidance On AHPs, Health Affairs, 9/18/2018 Patient-Centered Outcomes Research Institute (PCORI) Fee Payment Due July 31, EPIC Insurance Brokers and Consultants, 6/1/2018 ACA Fees: Patient-Centered Outcomes Research Institute (PCORI) Fee Payment Is Due July 31st, Findley, 5/18/2018 ACA and Play or Pay—IRS Letters 226J Are On the Way, International Foundation, 11/15/2017 Employer Mandate Penalty Assessments Are Coming Soon, HUB International, 11/6/2017 Out of Sight, Out of Mind . . . But Don’t Forget the Possibility of ACA Retaliation Claims, Ogletree Deakins, 9/7/2017 The Return of the Health Insurance Providers Fee in 2018 – What Can You Expect?, Hill, Chesson & Woody, 9/5/2017 Patient-centered outcomes research fee on health plans, RSM, 6/23/2017 Patient-Centered Outcomes Research Institute Fees (PCORI Fees), Cowden Associates, 6/2/2017 Explaining Health Care Reform: Risk Adjustment, Reinsurance, and Risk Corridors, Kaiser Family Foundation, 8/17/2016 PCORI Fees: Long Story for Short Plan Years, International Foundation, 7/6/2016 FAQs What is the 2020 plan year ACA affordability percentage and how will it affect employers?, International Foundation, 1/6/2020 What are the PCORI fees and when must they be reported and submitted?, International Foundation, 7/9/2018 When does the IRS expect to begin notifying employers of potential employer shared responsibility payments?, International Foundation, 9/7/2017 When will the transitional reinsurance fee program come to an end?, International Foundation, 6/16/2017 Can a self-funded plan calculate the PCORI fee using the Form 5500 method if it offers coverage for family members in addition to self-only coverage?, International Foundation, 1/5/2017 What are the PCORI fees and when must they be reported and submitted?, International Foundation, 5/15/2013 Government Resources Health Insurance Providers Fee, IRS, 9/6/2019 Summary of rules, reporting, payments, calculation, penalties. ACA section 9010 imposes a fee on each covered entity engaged in the business of providing health insurance for United States health risks. Moratorium on the Providers Fee for 2017. Health Insurance Providers Fee; Procedural and Administrative Guidance, IRS, 9/4/2019 Activities Funded by the Patient-Centered Outcomes Research Trust Fund, GAO, 3/23/2018 IRS Questions and Answers 55 - 58: Making an Employer Shared Responsibility Payment, IRS, 11/8/2017 In November 2017, the IRS updated its website to include questions and answers on how to make an employer shared responsibility payment for 2015, if owed. FAQs 55-58 also include a sample letter the IRS will send employers to notify them of possible penalties. HHS Notice of Benefit and Payment Parameters for 2019, CMS, 11/2/2017 Proposed rule on benefit and payment parameters for 2019. Includes proposed changes to SHOP exchange and states' Essential Health Benefit benchmarks. Fact Sheet: Proposed HHS Notice of Benefit and Payment Parameters for 2019, CMS, 10/30/2017 PCORI Fee Adjusts to $2.39 October 1, 2017, IRS, 10/10/2017 Patient-Centered Outcomes Research Institute Fee, IRS, 1/3/2017 The ACA imposes a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund the Patient-Centered Outcomes Research Institute. The fee, required to be reported only once a year on the second quarter Form 720 and paid by its due date, July 31, is based on the average number of lives covered under the policy or plan. Questions and Answers for the Additional Medicare Tax, IRS, 12/6/2016 ACA Section 1341 Transitional Reinsurance Program FAQs, IRS, 8/5/2016 Tax treatment of contributions FAQs About ACA Implementation Part XI, EBSA, 1/24/2013 HRAs cannot be integrated with individual market coverage and multiemployer PCORI fee payment from plan assets Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund, IRS, 12/6/2012 Final rule Standards Related to Reinsurance, Risk Corridors and Risk Adjustment, HHS, 3/23/2012 The ACA establishes a transitional reinsurance program in each state to help stabilize premiums for coverage in the individual market due to individuals with higher cost needs gaining insurance coverage during the first three years of exchange operation (2014 through 2016). All health insurance issuers, self-insured group health plans and third-party administrators on their behalf will make contributions to support reinsurance payments to individual market issuers that cover individuals with high medical costs.