Flexible Spending Accounts

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NEW!!

There are options available to you under the Consolidated Appropriations Act (CAA) of 2021, approved on December 27, 2020.  Under the CAA, there are various temporary plan extensions for those employees who participated in HCRA and/or DCRA plans in 2020. Below are the temporary changes the CSU is implementing, which will give you the opportunity to use your unused 2020 balances.

  • We will be extending the Grace Period for the plan year 2020 from 2 ½ months to 12 months to a new deadline of December 31, 2021.
  • We will allow terminated HCRA participants (terminated from CSU or stopped contributions) to spend down unused balances for expenses incurred through the remainder of the 2020 plan year, including any associated grace period.
  • We will allow employees to make a prospective change for the 2021 plan year without requiring a qualifying change in status event (for both HCRA and DCRA plans). Employees are not allowed to reduce an election to less than the amount already reimbursed for those who enroll under HCRA
    • The final deadline to submit a change is November 10, 2021 for an effqective date of December 1, 2021.
    • To submit a change, employees will need to complete the HCRA/DCRA Enrollment Form and provide it to Human Resources.  Please scan and upload the form to Michelle.Caisse@humboldt.edu or Ariel.Aaron@humboldt.edu via MoveIt Preferred, send through campus mail, or via hard copy to: Human Resources - HSU, 1 Harpst Street Arcata, CA 95521 

In addition to the above, we have implemented a permanent plan change to the DCRA plan only. Effective with the 2020 plan year, CSU will allow employees who participate in the DCRA plan and who stop their contributions for any reason or terminate employment, to submit reimbursement for expenses through the end of the plan year including any associated grace period.

For additional information please visit the informational page on CSYOU    

Reimbursement Accounts

Dependent Care Reimbursement Account (DCRA)

The CSU Dependent Care Reimbursement Account is a voluntary benefit for eligible employees that offers significant tax advantages and could increase an employee’s take home pay. The Plan allows for the reimbursement of out-of-pocket dependent care expenses from money deducted from an employee’s paycheck before federal, state and FICA taxes are deducted. Taxable income on an employee's annual W-2 statement will be reduced by the amount placed in the account. Expenses eligible to be reimbursed from the CSU Dependent Care Reimbursement Account are expenses for certain dependent care if the care is required in order for the employee (spouse) to work. Eligible dependents for whom the DCA reimbursements can be claimed are:

  • A child under age thirteen (13), for whom an employee or spouse can claim dependent status on their income tax return,
  • A spouse who is physically or mentally unable to care for him/herself, or
  • A financially dependent member* of an employee's household, who regularly spends at least eight hours each day in the employee’s home.

*Including an employee’s domestic partner if the domestic partner is a dependent.

Employees may contribute any amount from a minimum of $20 per month to a maximum of $416.66 a month ($5,000 annual maximum), and an after-tax administration fee is deducted from each monthly pay warrant in which a contribution is taken.

If an employee is married and filing a separate tax return, the annual maximum is $2,500. If an employee or spouse's earned income is less than $5,000 a year, the maximum contribution is equal to that person's earned income.

Claims reimbursements are processed daily by ASIFlex.

Health Care Reimbursement Account (HCRA)

The CSU Health Care Reimbursement Account is a voluntary benefit for eligible employees that offers significant tax advantages and could increase an employee's take home pay. The plan allows for the reimbursement of out-of-pocket health expenses from money deducted from an employee's paycheck before federal, state and FICA taxes are deducted. Taxable income on an employee's annual W-2 statement will be reduced by the amount placed in the account.

Expenses eligible to be reimbursed from the CSU Health Care Reimbursement Account are expenses incurred by an employee, employee's spouse, and dependents (including domestic partner) for the diagnosis, cure, treatment or prevention of disease, and for treatments affecting any part or function of the body. The expenses must be to alleviate or prevent a physical defect or illness. Expenses solely for cosmetic reasons or expenses that are merely beneficial to a person's general health are not reimbursable. For general information, refer to IRS Publication 502 (Medical and Dental Expenses)

Employees may contribute any amount from a minimum of $20 per month to a maximum of $212.50 a month ($2,550 annual maximum), and an after-tax administration fee of $1.00 is deducted from each pay warrant in which there is a monthly HCRA contribution. 
Claims reimbursements are processed daily by ASIFlex.

CARES ACT:  The Act (signed into law on March 27) contains two sections that directly affect flexible spending accounts (FSAs) and Health Savings Accounts (HSAs):

  • It permanently reinstated coverage of over-the-counter (OTC) drugs and medicines without a prescription effective January 1, 2020.  Thus allowing participants to be reimbursed for items such as Tylenol, Advil, Claritin, and Tamiflu.
  • And, it made menstrual products (such as tampons, pads, cups, liners, etc.) eligible for reimbursement effective January 1, 2020.
  • It also allowed HSA funds to be used for telehealth services under a qualified high deductible health plan without requiring the requirement of a copay or deductible being met.