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Flexible Spending Programs:
The CSU Health Care Reimbursement Account is a voluntary benefit for eligible employees that offers significant tax advantages and could increase an employee's take home pay. The plan allows for the reimbursement of out-of-pocket health expenses from money deducted from an employee's paycheck before federal, state and FICA taxes are deducted. Taxable income on an employee's annual W-2 statement will be reduced by the amount placed in the account.
Expenses eligible to be reimbursed from the CSU Health Care Reimbursement Account are expenses incurred by an employee, employee's spouse, and dependents (including domestic partner) for the diagnosis, cure, treatment or prevention of disease, and for treatments affecting any part or function of the body. The expenses must be to alleviate or prevent a physical defect or illness. Expenses solely for cosmetic reasons or expenses that are merely beneficial to a person's general health are not reimbursable. For general information, refer to IRS Publication 502 (Medical and Dental Expenses)
For 2013 the Health Care Reimbursement Account (HCRA) maximum contributions amount for the plan year has been decreased to $2,500 annually. The minimum monthly contribution for HCRA is $20 per month ($240 annually), up to a maximum contribution amount of $208.33 per month ($2,500 annually).
The CSU Dependent Care Reimbursement Account is a voluntary benefit for eligible employees that offers significant tax advantages and could increase an employee’s take home pay. The Plan allows for the reimbursement of out-of-pocket dependent care expenses from money deducted from an employee’s paycheck before federal, state and FICA taxes are deducted. Taxable income on an employee's annual W-2 statement will be reduced by the amount placed in the account. Expenses eligible to be reimbursed from the CSU Dependent Care Reimbursement Account are expenses for certain dependent care if the care is required in order for the employee (spouse) to work. Eligible dependents for whom the DCA reimbursements can be claimed are:
A child under age thirteen (13), for whom an employee or spouse can claim dependent status on their income tax return,
A spouse who is physically or mentally unable to care for him/herself, or
A financially dependent member of an employee's household, who regularly spends at least eight hours each day in the employee’s home, (including an employee’s domestic partner if the domestic partner is a dependent).
Employees may contribute any amount from a minimum of $20 per month to a maximum of $416.66 a month ($5,000 annual maximum). However, if an employee is married and filing a separate tax return, the annual maximum is $2,500. If an employee or spouse's earned income is less than $5,000 a year, the maximum contribution is equal to that person's earned income. Are you missing an opportunity to save?
The CSU Pre-Tax Parking Deduction Plan allows you to pay for CSU parking expenses with pre-tax dollars. This pre-tax benefit is available only through payroll deduction for qualified parking as defined by the IRS and established by your campus (e.g., CSU owned, leased or contracted parking facility). If you are eligible, participation in the Plan is automatic unless you choose otherwise. Deductions are taken from your pay before federal, state, Social Security, and Medicare taxes are calculated. Your taxable income is reduced, and consequently, your taxable income reflected on your annual W-2 statement is reduced.