FSA Details

The current administrator for all FSA plans is ASIFlex.  Visit their website for more information:
ASIFlex Customer Service Center

Eligibility

You are eligible to participate in the FSA program if you are in a benefits eligible position and enroll in the PEBB benefit program.

Enrollment

You can enroll in the FSA:

  • Within 30 days of your date of hire. Coverage is effective first of the month following the status change and receipt of form.
  • If you experience a qualified Life Event. Coverage is effective first of the month following the status change and receipt of form.
  • During the annual Open Enrollment Period held in the fall. Coverage is effective January 1.

Important: You must enroll in the FSA each year to participate. The election you make in one plan year does not automatically carry over to the next plan year, so it is important to re-enroll during each Open Enrollment period to continue participation in the FSA.

Health Care FSA

How does it work?

The Health Care FSA runs on a Plan Year (January 1 - December 31). Before you enroll, it's helpful to estimate how much you spend each year on out-of-pocket health expenses. Based on that estimate, you can decide how much to set aside out of your paycheck.

When you enroll, you choose how much of your pay you wish to contribute to your Health Care FSA. You can contribute a minimum of $20/month up to a maximum of $2600 for the plan year. Your contributions will be deducted by pre-tax payroll deduction taken in equal amounts from each paycheck. Once you have enrolled, you have access to the full amount of your annual contribution, even if you have not yet contributed the full yearly amount.

It's important to plan carefully, because any unused portion of your Health Care FSA at the end of the plan year will be forfeited - in accordance with the IRS regulations. However, there is a 90 grace period that will allow you to continue to claim expenses through March 15th of the following plan year. All claims must be submitted for reimbursement no later than March 31st.

What are eligible expenses?

A complete list of eligible expenses can be found on the  FSA administrator's website: ASIFlex Eligible Expenses

Only expenses not paid for by your health insurance and incurred while you are participating in the Health Care FSA may be reimbursed from your account. An expense is considered “incurred” when services are provided, not when you are billed or when you pay for eligible services.

To be eligible for reimbursement, the health care expense must be incurred:

  • While you are participating in the Health Care FSA;
  • During the plan year or grace period, January 1 – March 15 of the following year; and
  • For medical care, as defined in Section 213(d) of the Internal Revenue Code. Eligible expenses are amounts paid for the diagnosis, cure, mitigation, treatment or prevention of disease, or for the purpose of affecting any structure or function of the body, including prescription drugs.

Dependent Care FSA

How does it work?

The Dependent Care FSA runs on a Plan Year (January 1 - December 31). Before you enroll, it's helpful to estimate how much you spend each year on child care expenses. Based on that estimate, you can decide how much to set aside out of your paycheck.
When you enroll, you choose how much of your pay you wish to contribute. Your contributions will be deducted by pre-tax payroll deduction taken in equal amounts from each paycheck. You can contribute a minimum of $20/month up to a maximum of $5000 for the plan year ($2500 if you and your spouse file separate tax returns).

If your spouse's employer also has a dependent care FSA plan, the $5000 limit applies to the total amount of tax-free dependent care expense that you both, as a couple, can receive in any year from all employer- sponsored plans.
If you are married, both you and your spouse must earn income, unless the spouse is disabled or a full time student.  The amount of expenses that qualify for reimbursement is limited to the income earned by the spouse with the lower taxable earned income.  If the spouse is a full time student or disabled, the law assumes that they have a monthly income of at least $250 if the individual has one qualified person, or at least $500 if the individual has two or more qualified persons.

It's important to plan carefully, because any unused portion of your Dependent Care FSA at the end of the plan year will be forfeited - in accordance with the IRS regulations. However, there is a 90 grace period that will allow you to continue to claim expenses through March 15th of the following plan year. All claims must be submitted for reimbursement by March 31st.

What are eligible expenses?

A complete list of eligible expenses can be found on the  FSA administrator's website: ASIFlex Eligible Expenses

To be eligible for reimbursement, the dependent care expense must be incurred:

  • While you are participating in the Dependent Care FSA;
  • During the plan year or grace period, January 1 – March 15 of the following year; and
  • For a qualifying person.  A qualifying person is:
    • Your dependent under the age of 13 for whom you can claim as an exemption.
    • Your dependent who is unable to care for himself or herself and who spends at least 8 hours each day in your home and for whom you can claim as an exemption (or could claim an exemption except the person had a gross income exceeding the exemption amount)
    • Your spouse who is physically or mentally unable to care for him/herself and who spends at least 8 hours each day in your home
      Physical or mental incapacity must be disabling.  Persons who are not able to dress, clean or feed themselves because of physical or mental problems are considered unable to care for themselves.  Persons with mental defects who require constant attention to prevent them from injuring themselves or others are considered unable to care for themselves.

If you are divorced, you must have physical custody of your child for more than half the year.  If custody is exactly equal then neither parent can use the childcare expenses.  The parent who has more than 50% custody is eligible for the dependent care regardless of who claims the tax exemption. 

Unpaid Leave of Absence

If you participate in the Health Care or Dependent Care FSAs and take an unpaid leave of absence from the UO, your contributions to your account will be suspended. You will not be able to submit claims for expenses incurred during your leave. However, you may be eligible to continue participating in and submitting claims towards your Health Care FSA by prepaying contributions prior to the start of your leave. Please contact the Benefits Office for additional information and forms.

End of Coverage

FSA coverage ends in accordance with loss of eligibility:

  • End of the month your employment ends
  • End of the month you begin a leave without pay or have a reduction in hours (less than 80)
  • End of the plan year, if you do not re-enroll during open enrollment.