Browse health, insurance and disability deduction codes.
HSA and FSA are different arrangements. An HSA balance belongs to the account holder and carries forward. A health FSA follows the employer plan’s reimbursement and unused-balance rules. General-purpose health FSA coverage can affect HSA eligibility.
How to read this entry
Use the meaning HSA and FSA comparison 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
Two people each contributing $50 per payday can have very different balances and reimbursement rights if one uses an HSA and the other uses a health FSA.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Identify each account separately. If you have both, confirm whether the FSA is limited-purpose or otherwise compatible with HSA eligibility.
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.