2021 Affordable Care Act Taxes and Fees

Recent legislative changes have affected the ACA-mandated taxes and fees for 2021.

For 2021, only the Patient-Centered Outcomes Research Institute (PCORI) fee remains. For 2021, it is $2.66 per member per year. The fee has been extended through 2029.1

The Health Insurer Fee (fully insured groups only) ended in 2020.

For fully insured groups, the group rate includes the PCORI fee.

For self-funded groups, the PCORI fee must be paid directly to the Internal Revenue Service, using form Form 720. Customers with questions about filing this form should consult with their tax advisor or accountant.

Get more information about the specific provisions and correlating taxes and fees.

Please contact your Optima Health Representative if you have any questions.

1 This information is intended to be a high-level summary of some of the changes to the ACA tax provisions. Optima Health is providing this to consumers and employers for informational purposes only. The information is not intended to provide compliance, tax, or legal advice, or to be relied upon for these purposes. Consumers and employers are advised to consult with legal and tax experts to understand how the law will affect their individual or business circumstances.