Flexible Spending Account contribution limits are set annually by the IRS, and an employer can choose to set a lower limit. Both an employer and employee can contribute to an FSA.
For 2025:
- The pre-tax contribution limit for a General Purpose FSA is $3,300.
- The pre-tax contribution limit for a Limited Purpose FSA is $3,300.
- The pre-tax contribution limit for Dependent Care FSAs is $5,000 for a married couple filing jointly, or $2,500 for each individual FSA if you each have a separate account.
For 2024:
- The pre-tax contribution limit for a General Purpose FSA is $3,200.
- The pre-tax contribution limit for a Limited Purpose FSA is $3,200.
- The pre-tax contribution limit for Dependent Care FSAs is $5,000 for a married couple filing jointly, or $2,500 for each individual FSA if you each have a separate account.
Read more about rules and guidelines for planning FSA contributions on our blog.
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