Self-insured health plans are required by the Affordable Care Act (ACA) to pay a fee to help fund the Patient-Centered Outcomes Research Institute (PCORI). The fee for the 2017 plan year is due by July 31, 2018. The amount of the fee is based on the average number of lives covered under the plan. If the plan ended on or after October 1, 2017 through December 31, 2017 (including calendar year plans), the fee per covered life is $2.39. If the plan years ended on or after January 1, 2017 through September 30, 2017, the fee per covered life is $2.26. Plan sponsors should use IRS Form 720 to pay the PCORI fee.