Your U.S. Benefits

A Flexible Spending Account (FSA) lets you save pre-tax dollars to cover eligible out-of-pocket health care and dependent care costs.

FSAs must be re-elected each plan year based on your medical plan election.

Health Care FSA
Enrolled in the PPO or HMO medical plan?

A Health Care FSA helps pay for eligible medical, dental, and/or vision expenses.*

• In 2026, the maximum contribution limit is $3,400.
• Your elected contribution amount will be automatically deducted in equal pre-tax amounts from your paycheck throughout the plan year.

You can also file an FSA reimbursement claim at a later date if you have enough funds in your account. For approval, an itemized receipt or documentation will be required.

* While you are enrolled in the Health Care FSA, you cannot make or receive Health Savings Account contributions through your employer. You may still enroll in the Limited Purpose Health Care FSA or Dependent Care FSA.

Limited Purpose FSA
Enrolled in the HDHP-Low or HDHP-High plan medical plan?

A Limited Purpose FSA can be used in combination with a Health Savings Account (HSA) to pay for eligible dental and/or vision expenses only.

• In 2026, the maximum contribution limit is $3,400.
• Your elected contribution amount will be automatically deducted in equal pre-tax amounts from your paycheck throughout the plan year.

You can also file an FSA reimbursement claim at a later date if you have enough funds in your account. For approval, an itemized receipt or documentation will be required.

Dependent Care FSA
Are you caring for a dependent child under age 13, a dependent of any age who is physically or mentally incapacitated, or an elderly relative in your home?

No matter which Werfen medical plan you enroll in (or if you waive medical coverage), the Dependent Care FSA is available to you.

This benefit lets you contribute pre-tax dollars through paycheck deductions to help pay for childcare, before/after school programs, day camps, summer camps, and eldercare services.

• In 2026, the maximum contribution limit is $5,000, or
• $2,500 if you are married and file taxes separately from your spouse.

Dependent Care FSA funds are only available as they are deposited into your account via pre-tax payroll deductions. If you have an expense before you have funded enough cash in the account, you must wait to reimburse yourself later.

2026 to 2027 FSA Rollover Limits
FSAs follow a “use it or lose it” rule, however, Werfen offers specific exceptions.

• You can rollover up to $680 of Health Care or Limited Purpose FSA funds to the next plan year. Any remaining funds over that limit will be forfeited on December 31.
• Any remaining funds in your Dependent Care FSA will be forfeited on December 31.

Claims (with receipts) for eligible FSA expenses incurred during the plan year can be submitted up to 90 days after the plan year ends on December 31.

Health Equity - Qualifying FSA Expenses Search Tool
Health Equity - Limited Purpose FSA
Health Equity - Dependent Care FSA
Health Equity - HSA vs FSA