Financial well-being

Flexible spending & health savings accounts

Smart ways to save on everyday care—plan ahead and spend wisely.

Health savings accounts (HSA) and flexible spending accounts (FSA) provide valuable, tax-advantaged ways to manage your out-of-pocket healthcare expenses.

Benefit information Health savings account General purpose health care FSA Limited purpose health care FSA Dependent (day) care FSA
Who is eligible Employees enrolled in the HDHP
(exclusions apply*)		 Employees who are not enrolled in a HDHP with an accompanying HSA Employees who are enrolled in a HDHP with an accompanying HSA All employees
Contribution amount (per year) $4,300 individual
$8,550 family
$1,000 catch-up
(employees 55 or over)		 Up to the IRS
annual maximum		 Up to the IRS
annual maximum		 IMPORTANT 2026 UPDATE:
Up to $7,500 per household
(with a few exceptions,
see IRS Publication 503 for
more information)
Eligible expenses Out-of-pocket medical, dental, vision, hearing and prescription drug expenses

Certain over-the-counter medicines (when prescribed)

Over-the-counter health-related supplies 		Qualified dental and vision care expenses only
(see IRS Publication 502 for more information)		 Eligible childcare
(for children under 13)
including in-home babysitters, day care, after school care and summer day camp

Eligible elder care expenses
(see IRS Publication 503 for more information)

To access your account or submit a claim, log on to UKG at e43.ultipro.com/login.aspx then click on Benefits > Manage My Benefits.

*Individuals enrolled in any portion of Medicare, those covered by Tricare and individuals covered by a spouse’s health care flexible spending account are not eligible.

Rules and regulations

Health savings account (HSA)

If you enroll in the HDHP (High Deductible health plan), you may be eligible to enroll in a Health Savings Account (HSA). You can use this account to pay for qualified medical, dental and vision expenses or you can allow your funds to accumulate in your account for future expenses.

Flexible spending accounts (FSA)

The election you make when you enroll is binding for the entire plan year unless you have a qualifying life event. Additionally, the IRS imposes some rules and restrictions on the way you can use FSAs:

  • You must incur eligible expenses during the plan year - January 1 through December 31.
  • If you incur fewer expenses than you expected, you may incur additional expenses during the grace period between January 1 and March 15 of the following year, which will be reimbursed with your remaining funds from the prior plan year.
  • You have until April 30 to submit expenses for the prior year. While your ability to spend FSA funds terminates on your final day of employment, terminated employees have 90 days from their termination date to submit expenses and request any reimbursement.
  • You cannot transfer money from one account to another; money in your health care FSA cannot be used for dependent care expenses and money in your dependent care FSA cannot be used for health care expenses.