An annual fee to fund the “Patient Centered Outcome Research Institute” (the PCORI fee) is imposed on either:

The issuer of a specified health insurance policy for each policy year ending after September 20, 2012 and before October 1, 2019 [IRC §4375]
A sponsor of an applicable self-insured health plan each plan year ending after September 20, 2012 and before October 1, 2019 [IRC §4376]

The per insured/participant fee is subject to an annual inflation adjustment based on the projected per capita amount of National Health Expenditures most recently released by the Department of Health and Human Services before the beginning of the federal fiscal year (October 1 of each year).

The amount for plan years that end on or after October 1, 2015 and before October 1, 2016 was announced in Notice 2015-60.

The applicable dollar amount for the 2015/2016 year is $2.17, up from $2.08 that applied for the 2014/2015 fiscal year.