Fees and taxes

A new Patient-Centered Outcomes Research Institute fee requires employers to pay $2 per covered life for plan years ending Oct. 1, 2013, through Sept. 30, 2014. For plan years ending after Sept. 30, 2014, the amount is indexed to national health expenditures. The fee will not apply to plan years ending after Sept. 30, 2019.

Insurer Fee
Beginning in 2014, an insurer fee will be collected from insurers to fund new premium tax credits available to low-income individuals and families purchasing coverage through a health insurance exchange.

Reinsurance Fee
Between 2014 and 2016, a transitional reinsurance fee will be collected from insurers to partially reimburse commercial insurers covering individuals with high health care costs. For 2014, the fee is set at $63 per plan participant, and it should decrease for the subsequent years.

High-value Health Plan Tax
Beginning in 2018, a high-value health plan ("Cadillac") excise tax of 40 percent will be imposed on insurers for health plans with coverage exceeding $10,200 for individuals and $27,500 for family coverage.