The PCOR fee filing deadline is July 31, 2019 for all self-funded medical plans and HRAs for plan years ending in 2018.
Please note, this is the final filing and payment for some plans. Plans ending in January through September of 2019 will
have one more filing on July 31, 2020. We will send a reminder next year for the final filing and payment.
The plan years and associated amounts are as follows:
Plan Year Amount of PCOR Fee Payment and Filing Date
February 1, 2017 – January 31, 2018 $2.39/covered life/year July 31, 2019
March 1, 2017 – February 29, 2018 $2.39/covered life/year July 31, 2019
April 1, 2017 – March 31, 2018 $2.39/covered life/year July 31, 2019
May 1, 2017 – April 30, 2018 $2.39/covered life/year July 31, 2019
June 1, 2017 – May 31, 2018 $2.39/covered life/year July 31, 2019
July 1, 2017 – June 30, 2018 $2.39/covered life/year July 31, 2019
August 1, 2017 – July 31, 2018 $2.39/covered life/year July 31, 2019
September 1, 2017 – August 31, 2018 $2.39/covered life/year July 31, 2019
October 1, 2017 – September 30, 2018 $2.39/covered life/year July 31, 2019
November 1, 2017 – October 31, 2018* $2.45/covered life/year July 31, 2019
December 1, 2017 – November 30, 2018* $2.45/covered life/year July 31, 2019
January 1, 2018 – December 31, 2018* $2.45/covered life/year July 31, 2019
* Final Due Date/Payment for these Plan Years
For the Form 720 and Instructions, visit:
https://www.irs.gov/forms-pubs/about-form-720
The information is reported in Part II.
Please note that Form 720 is a tax form (not an
informational return form such as Form 5500). As such,
the employer or an accountant would need to prepare it.
Parties other than the plan sponsor, such as third-party
administrators, cannot report or pay the fee.