All plans that provide medical coverage to employees owe a Patient-Centered Outcomes/Comparative Effectiveness (PCORI) Fee. There are no exceptions for small employers, government, church or not-for-profit, grandfathered or union plans, so employers should be aware of who must make the payment, due dates, calculation methods and more. UBA’s “Frequently Asked Questions about the Patient-Centered Outcomes/Comparative Effectiveness (PCORI) Fee” addresses 12 key aspects of this fee.