Flexible Spending Accounts (FSA)

Last updated date: 4/2/2024

Available to Robert Half and Protiviti employees and Full-Time Engagement Professionals — refer to your benefits guide for the plans available to you.

Overview

Flexible Spending Accounts (FSAs) allow you to pay for eligible health care or dependent care expenses on a pre-tax basis through payroll deductions. You save money because you don’t pay taxes on the money you set aside.

Unlike HSAs that roll over every year, FSAs are considered “use it or lose it” accounts. Contributions won’t roll over to the next plan year. Unused funds are forfeited at the end of the plan year.

FSAs are administered by HSA Bank.

The medical plan option you choose determines what health care account — or accounts — you can use:

If you enroll in the $400 Deductible or the $900 Deductible Plan (or no plan), you can contribute to a Health Care FSA.
If you enroll in the $1,600 Deductible or the $2,500 Deductible Plan, you have several options:
1. Contribute to a Health Savings Account (HSA) and a Limited Use FSA
2. Contribute to an HSA only
3. Contribute to a Health Care FSA only

Health Care FSA

The Health Care FSA is for eligible health care expenses such as out-of-pocket medical, dental, vision and prescription drug expenses, such as copays, coinsurance, deductibles, glasses and contact lenses, orthodontia treatment, and Lasik surgery.

Be sure to review the helpful information regarding your FSA and how it works in Resources.

Limited Use FSA

You can only participate in a Limited Use FSA if you’re enrolled in the $1,600 or $2,500 Deductible Plan.

The Limited Use FSA allows you to pay for eligible out-of-pocket dental and vision expenses with pre-tax dollars. You can also pay for medical expenses once you meet the IRS deductible limit. The IRS deductible limits are:

Individual coverage: $1,500
Family coverage: $3,000

Once you have met the minimum, qualified IRS medical plan deductible for the current plan year, be sure to complete and return the HSA Bank Limited Use FSA Deductible Verification Form to HSA Bank. Your account will then be converted to a General-Purpose (or Post-Deductible) FSA so you may use your FSA Visa debit card and request reimbursement for eligible health care expenses.

The Limited Use FSA is only available to those enrolled in the $1,600 Deductible or $2,500 Deductible Plan and who elect to contribute to a Health Savings Account (HSA).

Check out these videos from HSA Bank:

Be sure to review the FSA flyers to the right, which describe how each FSA works. You can also access these in Resources.

Dependent Care FSA

The Dependent Care FSA allows you to pay for eligible dependent care expenses, including day care, preschool and after-school care for a dependent child under age 13 or for a tax dependent who is physically or mentally incapable of self-care.

Be sure to review the helpful information regarding your FSA and how it works in Resources.

FSA Store

Due to the pandemic and stay-at-home orders, your health care expenses may be less than what you estimated when making your Open Enrollment elections. The FSAs are use it or lose it accounts, so any funds not used by December 31 each year will be forfeited.

You can shop in the FSA Store. It’s as a convenient way to use available FSA funds and pay for everyday expenses using tax-free money. Shop for over 4,000 FSA-eligible products including everyday health care, personal care, home medical, and infant care products. At-home COVID tests, feminine care and family planning products, over-the-counter medicines, and first aid kits are just a few examples of FSA-eligible items available in the FSA Store.

Be sure to use your Robert Half Visa card at checkout. Your purchases and shipping costs will be automatically applied toward your available FSA balance. can also use HSA funds for purchases in the FSA Store. If you have both an HSA and a Limited Use FSA, and if you haven’t met the medical plan deductible and submitted a deductible verification form to HSA Bank, your debit card purchases will apply toward your HSA balance rather than the Limited Use FSA.

If you don’t use your FSA debit card (e.g., if you use a personal debit or credit card), you'll be required to print a receipt and submit a claim in order to receive reimbursement.

The FSA Store helps to take the guesswork out of flexible spending. It’s both the largest online marketplace for guaranteed FSA-eligible products and an educational resource to help you better understand your FSA’s offerings. The FSA Store’s mission is to help millions of FSA holders manage and use their accounts to save on more than 4,000 health items using tax-free health money.

Note: Although the FSA Store accepts FSA Cards, and most card purchases should auto-approve without you needing to submit further paperwork, HSA Bank may require a receipt for your purchase to substantiate the claim. Check out the FSA Store Learning Center for more FSA-eligible tips and resources.

FSA-eligible means that, in most cases, a product or service will be covered by your FSA funds. The FSA Store works to ensure its products are FSA-eligible. If you use an active FSA card, you won’t have to submit claims.

Note: Not all FSAs are created equal. Check with HSA Bank to confirm plan allowances and requirements before you shop.

Everything on the site is guaranteed FSA-eligible or your money back. However, there are certain FSAs that do not cover all items, meaning some accounts may be limited to only specific items and/or services. Review the eligibility list, and check with HSA Bank to confirm what your FSA will cover.

Yes, you can shop if you don't have an FSA. The FSA Store accepts all major credit cards and all FSA debit cards.

If you don’t have an FSA card, you can still shop on the FSA Store with a personal debit or credit card. In order to use FSA funds and receive reimbursement, you must submit a claim to HSA Bank.

Don’t wait! Visit the FSA Store today.

Compare Accounts

Our FSA partner, HSA Bank, administers all three types of FSAs. For more information, refer to the FSA materials in the Resource Center on the Empyrean Benefits Enrollment platform.

You can also review the FSA flyers to the left, which describe how each FSA works. You can also access these in Resources.

	Dependent Care FSA	Health Care FSA	Limited Use FSA
Who can participate	All benefits-eligible employees	All benefits-eligible employees	HSA participants only (for those enrolled in the $1,600 Deductible Plan or $2,500 Deductible Plan)
How much you can contribute annually*	Up to $5,000 for individuals or married couples filing joint tax returns Up to $2,500 if you are married and file separate tax returns	Up to $3,200	Up to $3,200
Eligible expenses	Day care, preschool and after-school care for a dependent child under age 13 or for a tax dependent who is physically or mentally incapable of self-care	Medical, prescription drug, dental and vision expenses not paid by your insurance — see IRS Publication 502 for a complete list	Dental and vision expenses only until you meet the IRS deductible limit of: $1,600 for individual coverage $3,200 for family coverage Once you meet the IRS deductible limit and submit the appropriate verification form for approval, funds can also be used for medical expenses.
Availability of funds	Funds are available as they are withheld from your pay and deposited into your account.	The full amount is available to you at the start of the year or the month after you join the plan.	The full amount is available to you at the start of the year or the month after you join the plan.
Accessing your account	You will receive a Dependent Care Reimbursement Account debit card from HSA Bank, or you can file claims directly for reimbursement.	You will receive a Health Care FSA debit card from HSA Bank, or you can file claims directly for reimbursement.	For dental and vision expenses, you can use the same HSA Bank debit card that you use for your HSA expenses, or you can file claims directly for reimbursement. For medical expenses (once eligible), claims must be submitted manually.
	If you enroll in more than one FSA, you’ll receive only one debit card to use for both health care and dependent care expenses.
Substantiation of claims	If you receive a request to substantiate a claim, please do so, or your card will be deactivated, and unsubstantiated funds will become taxable.
“Use it or lose it”	Any FSA funds not used by December 31 are forfeited, so plan carefully! Go to Empyrean Benefits Enrollment platform to use the FSA expense calculator to help you estimate your expenses for the year. You have until March 31, 2025, to submit claims for reimbursement on any eligible expenses you incur during 2024.
If your employment ends or you terminate the plan as part of a qualified life event change	Your FSA coverage ends on the termination date, and your debit card will be deactivated. You have 90 days from the end of the plan year (March 31 of the following year) to submit claims for services received during the plan year up to your termination date. You can’t file claims for services received after your termination date. You forfeit any funds remaining in your account after all qualified claims have been paid.

* Note to highly compensated employees: If you’re a highly compensated employee (as defined by the IRS), it’s possible your FSA contributions may be limited prior to the beginning of the plan year or suspended during the plan year depending on the outcome of certain nondiscrimination tests imposed on FSAs by the IRS. If a limitation or suspension becomes necessary, you’ll be notified in writing before it happens.