Among the myriad taxes and fees associated with the ACA (all of which will be passed through to employers and ultimately to employees one way or the other) the one that should grab the attention of all employers with partially or fully self-insured health plans is the PCORI fee due by July 1 for most health plans.
The Patient Centered Outcomes Research Institute (PCORI) is an organization established by the ACA aimed at giving patients a better understanding of the prevention, treatment, and care options available, and the science that supports those options. PCORI will be funded by fees paid by health insurance issuers and employers who sponsor self-insured group health plans. You must file Form 720 with your payment.
As with so many aspects of the Act, this is a per capita tax based on ACA style employee counting. The tax is phased in over three years and will probably take off like a rocket after year three. If you don’t know what I am talking about please read this excellent article by Kelsey Mayo and Kathryn Paradise of Poyner Spruill LLP.