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Health and Day Care Flexible Spending Accounts

The state offers both a health care and a day care flexible spending account ("FSA") option to employees as a way to decrease out of pocket payments for these expenses. Under a provision of the Internal Revenue Code, employees are allowed to payroll deduct a portion of their gross income on a pre-tax basis for the payment of their health care and day care expenses. Using pre-tax dollars to pay for out of pocket health care and day care expenses can reduce your costs by 30% or more depending on your tax bracket.

The state offers two health care FSAs to employees: general purpose ("GPFSA") and limited purpose ("LPFSA"). The GPFSA is the standard health care FSA available to any state employee so long as they are not enrolled in the Choice Plus Plan with Health Savings Account ("HSA") for their medical/pharmacy insurance. Participants in the HSA plan are ineligible to contribute to GPFSAs, but they are eligible for LPFSAs. Qualifying dental and vision expenses can be paid for under a LPFSA, but general medical expenses that can be paid for under a GPFSA cannot be paid under a LPFSA. For further details about what is an eligible expense under each type of health care FSA, please see the links below.

For the 2016 short plan year, the maximum amount that you can set aside for your health care FSA is $1,275.

For plan years beginning on or after July 1, 2014, the state health care FSA plans will allow up to $500 of unused dollars to be carried over to the following plan year. Carryover amounts will be credited to your account three months after the end of a plan year. The $500 carry over amount does not affect your ability to elect the maximum annual election allowed each plan year for the health care FSA. Example: $500 in carry over funds from 2016 short plan year + $2,550 2017 plan year max = $3,050 for the 2017 plan year.

Navia Benefit Solutions administers our state's health and day care flexible spending accounts (FSAs). Debit cards are available to flexible spending account participants. For plan details, please see the Flexible Spending Account Overview and the Summary Plan Description. To enroll, please complete the Flexible Spending Account (FSA) Enrollment Form and submit to your agency Human Resource office.

The Company Code of RHI is required when registering for an on-line account upon receipt of your debit cards. For customer service, please contact Navia Benefit Solutions at 800-669-3539 or by e-mail at customerservice@naviabenefits.com.

Limited Health Care FSA Flyer

Flexible Spending Claim Form