Flexible Spending Accounts

How FSAs Work: General Information

• You decide how much you want to contribute, up to plan maximums, on an annual basis into one or all FSAs when you enroll.
• Your FSA contributions are deducted from your paycheck in equal amounts on a pre-tax basis.
• Your election stays in effect for the entire Benefit Plan Year (January 1 through December 31). You cannot increase, decrease, or cancel your contributions outside of the plan’s enrollment period, unless you have a qualified status change.
• You use your FSA contributions to pay your eligible expenses-as defined by Internal Revenue Code-under the Health, Dependent, and Adoption FSA.
• FSA elections do not carry over from year-to-year—you must re-enroll each year, even if you are currently participating.
• Once you elect to set aside money in an FSA, you must use those monies for eligible expenses incurred during the plan year. If left unused, you forfeit any “leftover” (unused) funds.
• Claims for expenses incurred during the Benefit Plan Year must be submitted for reimbursement by April 15th of the following year.

Refer to your Memorandum of Understanding (MOU) or Salary Ordinance for your eligibility to contribute to these programs and the maximums you may contribute.

Health Care FSA

You can contribute up to $3,200 annually starting in 2025, and you do not need to be enrolled in a County-sponsored medical or dental plan to contribute.

If you enroll for the first time in 2025, you will receive a debit card from Optum Financial with your entire Health Care FSA election amount pre-loaded on the card-ready for use when you need it. If you currently use a Optum Financial Visa Card and it has not expired, the amount you elect to contribute during Open Enrollment for 2025 will be loaded onto the card on January 1, 2025.

The Optum Financial Visa Card makes it convenient for you to pay for your healthcare and dental expenses, eliminates claim filing, and lets you review the status of your account anytime online. Use the Optum Financial Debit Card to pay healthcare expenses instead of your personal credit or debit card.

Dependent Care Assistance Program (DCAP)

The DCAP lets eligible employees set aside pre-tax dollars to help you pay for eligible dependent care expenses. You can contribute up to $5,000 annually to this program.

• Eligible Dependents: Children under age 13 and dependents(s) living with you (e.g. parents, sibling, or in-law) incapable of self-care are considered eligible dependents.
• Eligible Expenses: Dependent care expenses that are eligible for reimbursement under the DCAP are defined by the IRS. IRS Publication 503 has a complete list of eligible expenses.
• Getting Reimbursed: The DCAP account does not use a debit card to pay for expenses. You file your claims online and may do so at any time, but it cannot be paid until you have the funds in your account. Optum Financial will reimburse you for as much as you have available at the time you submit your claim.

To file a claim, log into your Optum Financial account by visiting Login | Health Account Benefits Portal (optumfinancial.com). As a reminder, you have until April 15th to file all claims incurred from the previous Plan Year.

Dependent Care and Adoption FSAs

These accounts work differently than the Health Care FSA in that you do not use a debit card to pay for expenses; however, you file your claims online.

Also, for these accounts, the IRS does not allow the full amount you elected to be available on January 1st. Optum Financial receives your contributions about 7–days after deducted from your paycheck. Only then are your funds available to pay claims. For these FSAs, you may submit a claim at any time, but it cannot be paid until you have the funds in your account. Optum Financial will reimburse you for as much as you have available at the time you submit your claim.

Note: For more information and a step-by-step guide on how to file claims, review the How It Works flyer.