EMPLOYEE BENEFITS
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FLEXIBLE SPENDING ACCOUNT (FSA) & DEPENDENT CARE ASSISTANCE PLAN (DCAP)

The County has made available a Flexible Spending Account (FSA) and a Dependent Care Assistance Plan (DCAP) as part of the Section 125 Cafeteria Plan. The FSA and DCAP plan year runs from January 1^st through December 31^st and you must re-enroll each Open Enrollment for the next plan year. Both of these plans are administered by Flexible Benefit Administrators.

Benefited employees are able to join the plans within 31 days of hire or during Open Enrollment. All new employees must submit a form electing to enroll or waive participation within 31 days of their hire date.

FLEXIBLE SPENDING ACCOUNT (FSA)

This account allows County employees to set aside pre-tax monies to pay for eligible out-of-pocket medical, dental, and vision expenses. Employees can pay for eligible expenses for services incurred during the plan year for themselves, their spouse, and all eligible dependents.

Contributions

The maximum enrollment amount for the plan year is set by the IRS. The enrollment max is $3,400 in 2026. The account is pre-funded which means the account is available for use immediately once the plan year begins. Once enrolled a pre-funded FBA MasterCard debit card will be issued which can be used to pay for eligible services. A paper claim form can be used to request reimbursement for providers who do not accept MasterCard.

Claim Reimbursement

Participates have the entire plan year plus 90 days to file all claims which were incurred during the plan year. All claims must be received by FBA by 8:59 pm (PST) on March 31^st of the next year. Paper reimbursement claims can be submitted by registering at https://fba.wealthcareportal.com or by using the FBA mobile app.

Forfeiture

Any money not used for eligible expenses incurred during the plan year will be subject to forfeiture. Up to $680 will be allowed to rollover into plan year 2026 and any excess of $680 will be forfeited back into the plan.

FSA Store

The FSA Store is available as a convenient option to purchase FSA eligible items. Go to www.fsastore.com.

DEPENDENT CARE ASSISTANCE PLANS (DCAP)

This account allows employees to set aside pre-tax monies to pay for day care expenses for a child, disabled spouse or child, or elderly parent.

Examples of Dependent Care Expenses 

• Baby sitter or nanny who claim the child care income on their taxes
• Licensed day care centers
• Private Preschool
• Before and after school care
• Day care for an elderly or disabled dependent

Contributions

The maximum enrollment amount for plan year 2026 is $7,500 as set by the IRS. The FBA MasterCard debit card can be used to pay for expenses up to the account balance at the time of the card swipe. This account is not pre-funded. This means that the participant can be reimbursed up to the account balance at the time the claim is submitted. A paper claim form can be used to request reimbursement for providers who do not accept MasterCard.

Claim Reimbursement

Participates have the entire plan year plus 90 days to file all claims which were incurred during the plan year. All claims must be received by FBA by 8:59 pm (PST) on March 31^st of the next year. Paper reimbursement claims can be submitted by registering at https://fba.wealthcareportal.com or by using the FBA mobile app.

Forfeiture

Any money not used for eligible expenses incurred during the plan year will be subject to forfeiture. No funds will be rollover to the next plan year. Participants should estimate expenses carefully to avoid any forfeiture.

FLEXIBLE BENEFIT ADMINISTRATOR (FBA) RESOURCES

For a brief summary of the Flexible Spending Account and Dependent Care Assistance Plan refer to:

• 2026 FSA/DCAP Flyer