05/21/2026
Two important filing deadlines to have on your radar this summer
Employers should review two key annual compliance requirements to determine their obligations. The Form 5550 is due on the last day of the seventh month following the end of your plan year, and the PCORI fee filing is due July 31st for plans ending in 2025.
Form 5500 Filing: Due on the last day of the seventh month following the end of your plan year (often July)
The Form 5500 Series is a part of ERISA's overall reporting and disclosure framework, which is intended to assure that employee benefit plans are operated and managed according to certain standards. An employer must file a Form 5500 for any welfare benefit plan (including group health plans) that covered 100 or more participants on the first day of the plan year.
PCORI Fee: Due July 31st, 2026
The Patient-Centered Outcomes Research Institute (PCORI) fee is a separate IRS requirement that applies to most self-funded health plans, including many level-funded plans and HRAs. This fee helps fund clinical effectiveness research under the Affordable Care Act (ACA).
If you're a Forsite client, we partner with you throughout the process, helping gather the necessary information to ensure each filing is completed accurately and on time.
Reach out to your contact with any questions!
