Flexible Spending Accounts Contributions

For 2025, the Internal Revenue Service (IRS) maximum annual employee contribution is $3,300. If you want to participate in the Health Care FSA for 2025, you must enroll.  

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

For 2025, the maximum annual contribution is $5,000 per year (or $2,500 if married and filing taxes separately). If you want to participate in the Dependent Care FSA for 2025, you must enroll. 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. 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.