The Affordable Care Act imposes a little-known new fee on certain employers and health insurance companies. The first payments are due on or before July 31, 2013.

The “PCORI” fee may take some employers by surprise. While many organizations are focused on the healthcare law’s “employer mandate,” which was just delayed until 2015, they may have overlooked the PCORI fee.

The fee doesn’t amount to much financially, but it does add compliance and filing burdens — and the usual penalties for failure to file and failure to pay taxes.

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