本文已更新以包含2022信息。
作为雇主，您可以为雇员提供各种好处。有pre-tax and post-taxbenefits for employees to enjoy. One plan you can offer employees is an FSA. So, what is an FSA?
What is an FSA?
FSA，也称为灵活的支出帐户（或安排），是一项免税基金，员工可以为合格的医疗和医疗保健费用贡献和使用。国税局对FSA有贡献限制。
FSA是您可以在业务中提供的自愿利益。同样，员工可以选择为FSA计划做出贡献。您必须在您的业务中建立FSA，以供员工开设帐户。自雇人士没有资格拥有帐户，并且有高度补偿员工401（k）限制。FSA是根据第125条计划, or cafeteria plan.
You can offer FSA plans to employees as a stand-alone benefit or in conjunction with traditional health insurance or high-deductible health plans.
有other savings accounts used for health and medical expenses, like anHSA（健康储蓄帐户）和MSA（医疗储蓄帐户）。
If you’re interested in offering an FSA, you must understand flexible spending account rules.
What can employees use FSA plans on?
You must specify qualifying medical expenses in the FSA plan you establish. Employees can pay for qualifying medical and dental expenses with their FSA funds.
FSA eligible expenses include the following:
- 共付额或自付额
- 合格处方
- Certain medical equipment
让员工使用其资金的不同程序或情况包括救护车，身体检查，心理学家或手术。
药物或药物有资格作为医疗费用，如果需要处方，是处方或胰岛素的非处方药。
符合FSA资格的物品还包括绷带，拐杖或人造牙齿。
员工，他们的配偶，家属或27岁以下的孩子可以征收医疗费用。
有关合格医疗费用的完整列表，请咨询IRSPublication 502。
雇主必须做出贡献吗？
You can choose to contribute to an employee’s FSA plan. Employer contributions are not mandatory.
如果您确实做出了贡献，请不要将雇主FSA捐款包括在雇员的总收入。
FSA contribution limits for 2022
Each year, the contribution limit for an FSA plan changes. For 2022, employees can contribute up to $2,850 per year to their account according to FSA rules.
Are FSA plans taxable?
Contributions to FSA plans are made on a税前的基础。Pre-tax contributions mean you take money out of employee wages before withholding taxes. This reduces the employee’s应纳税额。
例如，员工每次薪水都会赚取1200美元。他们为FSA计划贡献了35美元。员工的应税工资仅为$ 1,165（$ 1,200 - $ 35）。
When does an employee determine their contribution amount?
员工确定在年初对帐户的贡献。您必须从FSA计划中扣除其工资中的捐款金额。
如果员工有资格生活事件(例如,marriage, divorce, birth of a child), they can change their contribution amount during the year. Otherwise, they are stick with the amount they decided at the beginning of the year.
然而：The IRS is allowing某些年中选举变化在2021年结束的计划年中。
When does an employee have access to funds?
The employee has access to the full amount they plan on contributing instantly, regardless of if they have contributed that amount or not.
For example, an employee decides to contribute $2,000 to their flexible spending account. It’s February, and the employee needs $500 from their FSA plan. So far, you’ve only taken out $80 from their wages for the account. However, the employee has full access to the $2,000. So, they can take $500 to cover their expense.
How do employees receive distributions from their account?
在员工花在合格费用上后，他们必须提供两个书面陈述：
- One written statement from an independent third party that details the employee’s expense and the amount
- 一份书面声明说，费用尚未被另一个计划所支付
If you control your employees’ FSA plans (which is the case unless you outsource them), you can use a debit, credit, or stored value card to reimburse your employee.
员工可以随身携带资金吗？
在大多数情况下，FSA计划中的钱被没收回到您的公司时。但是，您可以选择两个可选的FSA结转规则来提供员工：
- 宽限期：您建立的FSA计划可以在计划年后提供2.5个月的宽限期。如果员工在宽限期内有医疗费用，他们可以使用这些资金。2.5个月结束后，员工失去了剩余的余额，FSA forfeituregoes to your business.
- 结转：You can include a carryover condition that lets employees add up to $570 of unused funds to next year’s plan (2022 limit). The carried-over funds are in addition to the contribution limit. You decide the carryover limit. Any amount over the carryover limit is forfeited to your business.
Special Rule Alert!根据《合并拨款法》，FSA持有人可能有结转延长。有关更多信息，请查看IRS Notice 2021-15。
有报告要求吗？
员工不需要报告FSA捐款或用于纳税申报表。这与HSA或Archer MSA不同，这要求员工报告表格1040的贡献。
Benefits of an FSA
Having an FSA can provide a tax benefit to both you and your employees. As an employer, you withholdfederal income tax以及员工工资的FICA税（社会保障和医疗保险税）。您可能需要扣留国家和当地所得税如果适用。
FICA税由雇员和匹配的雇主份额组成。由于FSA计划降低了员工的应税工资，因此您和员工支付的FICA税款较少。
An FSA is counted under a cafeteria plan.Small business employee benefitsare important to many workers, which can attract candidates to a job and improve retention rates.
有关FSA计划的更多信息，请咨询IRS出版物969。
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本文已从其原始发布日期的2011年9月28日更新。
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