Flexible Spending Accounts Contributions

You must reenroll during Open Enrollment to participate in the 2026 calendar year. The 2026 maximum contribution is $3,400.

The minimum annual FSA contribution is $130. Because FSAs follow a “use it or lose it” rule, it’s important to estimate your eligible expenses before choosing a contribution amount. For example, if you enroll later in the year and have only two or three pay periods remaining, the $130 will be divided across those remaining paychecks, resulting in a higher per-paycheck deduction. Please keep this in mind when planning your elections.

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

If you participate in the Health Care FSA, the 2025 current maximum annual contribution is $3,300. 

If you participate in the Dependent Care FSA the 2026 maximum contribution is $7,500 (including any pre-tax contributions your spouse makes to a Dependent Care FSA through his/her employer). 

The minimum annual contribution is $130. Because FSAs follow a “use it or lose it” rule, it’s important to estimate your eligible expenses before choosing a contribution amount. For example, if you enroll later in the year and have only two or three pay periods remaining, the $130 will be divided across those remaining paychecks, resulting in a higher per-paycheck deduction. Please keep this in mind when planning your elections.

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 $3,750.

For 2025, the maximum annual contribution is $5,000.