Flexible Spending Account (FSA)

A Flexible Spending Account (FSA) is an employee-owned account that uses pre-tax dollars to pay for out-of-pocket medical, dental, vision and dependent expenses for employees and their family members. An FSA program generates tax savings for both employers and employees.
Medical – Flexible Spending Account:
Medical FSA plans reduce medical benefit cost for both employers and employees. As tax rates go up, savings increase.

 

Examples of What’s Covered Under A Medical Savings Account:
  • Deductibles & Co-Insurance Payments for Both Medical and Dental
  • Office Visit, Emergency Room & Hospital Co-Payments
  • Birth Control Pills
  • Chiropractic Care
  • Acupuncture
  • Educational Aids For Handicapped Individuals
  • Eye Exams, Glasses, Contact Lenses & Solution
  • Lasik Eye Surgery
  • Hearing Aids and Batteries
  • Infertility Treatment
  • Orthodontia
  • Orthopedic Shoes
  • Physical Therapy
  • Prescription Drugs & Co-Pays
  • Psychiatric/Psychologist/Social Worker Counseling

 


Example: John is married, earning $40,000.00 per year, with two children and has $1,000.00 of out-of-pocket medical expenses.

Without an FSA With an FSA
Annual Salary $40,000.00 $40,000.00
Pre-tax deferral -$0 - $1,000
Taxable Income $40,000 $39,000
Taxes* -$14,000 -$13,904
Medical Expenses -$1,000 -$0
Take Home Pay $24,740 $25,096

 

 

Annual Savings  $356
John’s Net Cost   $644
*Includes FIT and FICA taxes. NJ residents are required to pay state income tax on gross pay.
Dependent – Flexible Spending Account:
Dependent FSA Accounts reduce dependent care cost for both employers and employees. As tax rates go up, savings increase.

 

A Flexible Spending Account (FSA) is an employee-owned account that uses pre-tax dollars to pay for out-of-pocket medical, dental, vision and dependent expenses for employees and their family members. An FSA program generates tax savings for both employers and employees.
Medical – Flexible Spending Account:

 

Medical FSA plans reduce medical benefit cost for both employers and employees. As tax rates go up, savings increase.
Examples of What’s Covered Under A Medical Savings Account:
  • Deductibles & Co-Insurance Payments for Both Medical and Dental
  • Office Visit, Emergency Room & Hospital Co-Payments
  • Birth Control Pills
  • Chiropractic Care
  • Acupuncture
  • Educational Aids For Handicapped Individuals
  • Eye Exams, Glasses, Contact Lenses & Solution
  • Lasik Eye Surgery
  • Hearing Aids and Batteries
  • Infertility Treatment
  • Orthodontia
  • Orthopedic Shoes
  • Physical Therapy
  • Prescription Drugs & Co-Pays
  • Psychiatric/Phychologist/Social Worker Counseling


Example: John is married, earning $40,000.00 per year, with two children and has $1,000.00 of out-of-pocket medical expenses.

Without an FSA With an FSA
Annual Salary $40,000.00 $40,000.00
Pre-tax deferral -$0 - $1,000
Taxable Income $40,000 $39,000
Taxes* -$14,000 -$13,904
Medical Expenses -$1,000 -$0
Take Home Pay $24,740 $25,096

 

 

Annual Savings – $356
John’s Net Cost  – $644
*Includes FIT and FICA taxes. NJ residents are required to pay state income tax on gross pay.
Dependent – Flexible Spending Account:
Dependent FSA Accounts reduce dependent care cost for both employers and employees. As tax rates go up, savings increase.