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Contributions

Flexible spending accounts (FSAs) are an optional benefit, funded by your pretax contributions. FSAs are considered tax-advantaged because, under IRS rules, you don’t pay taxes on your contributions. The maximum amount you may contribute for the year is set by the IRS. Your employer pays administrative costs associated with these accounts.

Healthcare FSA

If you are eligible and elect to participate, you make healthcare FSA contributions through pretax payroll deductions, up to an annual limit set by the IRS. This limit applies regardless of family size. You elect to participate in these accounts annually and designate the amount you wish to contribute for the year. 

You do not pay federal income and FICA (Social Security and Medicare) taxes on FSA contributions. You also do not pay SECA taxes on these contributions if you receive a W-2 statement. If you receive 1099 forms rather than W-2 statements, you may not participate in an FSA. 

The amount you elect to contribute for the year is prorated and deducted in equal amounts each pay period. The entire amount you elected to contribute for the year is available on:

  • the first day of the plan year if you enroll during Annual Enrollment, or
  • the first day of your participation if you enroll as a newly eligible employee

Dependent care FSA

If you are eligible and elect to participate, you make dependent care FSA contributions through pretax payroll deductions, up to annual limits set by the IRS. If you are married and you and your spouse are both eligible to contribute to a dependent care FSA through your respective employers, be sure to coordinate your elections so you do not exceed the IRS household limit (additional limits apply if your spouse earns less than the IRS annual limit, is a full-time student, or is incapable of self-care).

You elect to participate annually and designate the amount you wish to contribute for the year.

You do not pay federal income and FICA (Social Security and Medicare) taxes on FSA contributions. You also do not pay SECA taxes on these contributions if you receive a W-2 statement. If you receive 1099 forms rather than W-2 statements, you may not participate in an FSA.

The amount you elect to contribute for the year is prorated and deducted in equal amounts each pay period. Funds become available to use as they are deposited in your account. You may be reimbursed for eligible expenses up to the amount in your account at the time payment is requested.