Flexible Spending Accounts Contributions

Learn about FSA tax savings and contribution limits:

Health Care FSA

For 2025, the maximum annual contribution has not been released by the Internal Revenue Service (IRS). If you want to participate in the Health Care FSA for 2025, you must enroll (even if you were participating in 2024*, FSAs do not rollover).

Learn more about Flexible Spending Accounts, including the difference between a General Purpose FSA and a Limited Purpose FSA here.

*For 2024, the maximum annual contribution is $3,200.

Dependent Care FSA

For 2025, the maximum annual contribution has not been released by the Internal Revenue Service (IRS). If you want to participate in the Dependent Care FSA for 2025, you must enroll (even if you were participating in 2024*, DCFSAs do not rollover). If you participate in the Dependent Care FSA, the maximum contribution includes any pre-tax contributions your spouse makes to a Dependent Care FSA through his/her employer.

If you are a highly compensated employee (HCE), as defined by the IRS, your savings opportunity may be limited. The limit for each year will not be determined until early in that year. If this impacts you, you’ll be notified by the People Experience Center. The estimated maximum contribution for HCEs is $1,500. If you are married and file separate tax returns, the maximum annual contribution is $2,500.**

* For 2024, maximum annual contribution is $5,000.

** The estimated contribution for highly compensated employee (HCE) is $1,500, for 2024 and 2025. If you are married and file separate tax returns, the maximum annual contribution is $2,500.