Employee Benefits
Minimum and Maximum Contributions
The following applies only to a 12-month plan year for Flexible Reimbursement Accounts.
Medical Reimbursement Accounts
- Minimum annual deposit: $10 per pay period
- Maximum annual deposit: Up to $5,000 per plan year
Dependent Care Reimbursement Account
- Annual minimum deposit: $10 per pay period
- Annual maximum deposit: Up to $5,000 per plan year, depending depends on your tax filing status. Carefully evaluate your elections to be sure they remain within the IRS calendar year limits.
Tax Filing Status |
Annual Maximum Deposit |
Married and filing separately |
$2,500 |
Single and head of household |
$5,000 |
Married and filing jointly |
$5,000 |
If either employee or spouse earn less than $5,000 a year |
Equal to the lower of the two incomes |
If spouse is a full-time student or incapable of self-care |
$3,000 a year for one dependent and $5,000 a year for two or more dependents |