概述
Set aside pre-tax funds to pay for eligible out-of-pocket expenses for medical care, dependent daycare and caregiving expenses.
About flexible spending accounts
A Flexible Spending Account (FSA) is funded with money you contribute and set aside from your paycheck on a pre-tax basis. UC offers two types of FSAs:
- Health FSA — for qualifying medical expenses for you and your eligible family members
- Dependent Care FSA — for eligible daycare or caregiving expenses for your child (up to age 13) or eligible adult dependent
You may use your pre-tax FSA funds to pay for eligible out-of-pocket medical expenses for you and your eligible dependents or eligible daycare or caregiving expenses.
Eligible expenses are subject to IRS guidelines and requirements.
Effective dates of these accounts are subject to payroll deadlines.
WEX Health is the administrator for UCSF's FSA plans.
FSAs require re-enrollment during the annual open enrollment period every year in order to continue participation into the next calendar year.
Types of FSAs
You may contribute between $180 to $3,300 pre-tax annually. Effective date is subject to payroll deadlines and expenses can only be incurred and submitted after the enrollment date.
- If you are enrolled in the HealthSavings+ medical plan, you cannot participate in this plan
- If both you and your spouse are UC employees, you may each contribute up to $3,300
- All money you elect to contribute may be used to cover eligible out-of-pocket expenses that are subject to IRS guidelines and requirements
The Health FSA is a use-it-or-lose-it plan, but you may carry over a certain amount each year. You’ll lose any money over the carryover amount that you haven’t spent on eligible expenses by the end of the year, and claimed by the deadline.
For 2026, the carryover amount is $680, and the deadline to submit claims is April 15, 2027.
Requires re-enrollment during the annual open enrollment period to continue participation into the next calendar year.
You may contribute between $180 to $5,000 pre-tax annually. Effective date is subject to payroll deadlines and expenses only can be incurred and submitted after the enrollment date.
- $2,500 is the max contribution amount if you are married, filing separately.
- All money you elect to contribute may be used to cover eligible out-of-pocket dependent daycare or caregiving expenses that are subject to IRS guidelines and requirements
The IRS defines employees who earned $160,000 or more in 2025 as “highly compensated.” Their DepCare FSA contributions are limited to $3,200 in 2026 in order to meet IRS requirements.
The Dependent Care FSA is a use-it-or-lose-it plan, with a grace period for using the funds in your account. You’ll lose any money that you haven’t spent on eligible expenses by the end of the grace period, and claimed by the deadline.
For 2026, the grace period expires March 15, 2027, and the deadline to submit claims is April 15, 2027.
Requires re-enrollment during the annual open enrollment period to continue participation into the next calendar year.