The IRS released Notice 2022-59, which announces that the adjusted applicable dollar amount for PCOR fees for plan and policy years ending on or after October 1, 2022, and before October 1, 2023, is $3.00. This is a $0.21 increase from the $2.79 amount in effect for plan and policy years ending on or after October 1, 2021, but before October 1, 2022.
PCOR fees are payable by insurers and sponsors of self-insured plans (including sponsors of HRAs). The fee doesn't apply to excepted benefits such