Flexible Spending Account contribution limits are set annually by the IRS. In 2020, the pre-tax contribution limit is $2,750, but an employer can choose to set a lower limit. Both an employer and employee can contribute to an FSA.
Unlike a Health Savings Account, there are no family contributions. However, both spouses or partners can have individual FSAs eligible for $2,750 each or up to their respective employers’ set limits. On top of that, employers can match employee FSA contributions. Employers may contribute an additional $2,750 for 2020 for a maximum of $5,500 per individual FSA account. There are some complexities here (for example, what an employer can match if the employee contributes less than $500 dollars). See full details here.