Fees

Here are the fees all employers should know:

	Health Insurer Fee	Reinsurance Fee	PCORI Trust Fund Fee
What	A yearly fee on the value of health insurance premiums that helps qualified individuals buy health insurance Note: Only applies to fully insured plans.	A temporary fee that helps fund each state's reinsurance programs from 2014–2016	A temporary fee that helps fund comparative clinical effectiveness research
When	Annually	Three years: 2014, 2015, 2016	Eight years: 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019
Full Name	Annual Fee on Health Insurers	Transitional Reinsurance Program Contribution Fee	Patient-Centered Outcomes Research Institute (PCORI) Trust Fund Fee

Talk with your tax advisor
since this fee information is
broad and shouldn't be used
as legal, tax, compliance or
other advice.

Your Group's Bill and ACA Fees

Fully Insured Plans

Starting January 2014, your bill will have a separate line that shows the
combined costs of the ACA fees amount.

Self-Insured Plans

If you report, calculate and send your own fees, your bill won't include
ACA fees.

Since this is an overview, detailed information on this
topic — and more — is available.