Browse health, insurance and disability deduction codes.
An FSA is an employer-sponsored arrangement for eligible expenses. A health FSA and a dependent-care arrangement have different rules. Health FSA funds are generally subject to use-or-lose rules, with any permitted carryover or grace period determined by the plan.
How to read this entry
Use the meaning Flexible Spending Arrangement alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
A $1,200 annual health FSA election spread over 24 deductions is $50 per payday. The amount available for eligible health claims need not equal the amount deducted so far.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Check which type of FSA you have, the plan year and the rules for claims, carryover or grace periods.
Compare related entries
Read the health, insurance and disability deduction codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on health, insurance and disability deduction codes provides background on the underlying rules. The actual plan, tax year, jurisdiction and payroll record determine how the rules apply.