Flexible Spending Arrangements (FSAs)

Two types of FSAs

The SEBB Program offers: an FSA and a Limited Purpose FSA. Listen to the Fund Your Future DRS podcast episode: Save on health care costs with FSA and DCAP to learn more about FSAs.

FSA

The FSA covers a wide range of health care expenses. See eligible expenses.

Use your FSA to pay for expenses for you, your spouse, or your qualified tax dependents, even if they are not enrolled in your SEBB coverage.

Limited Purpose FSA

The Limited Purpose FSA covers only dental and vision expenses. It is intended for employees enrolled in UMP High Deductible with a health savings account (HSA). See eligible expenses.

Use your Limited Purpose FSA to pay for dental and vision services for you, your spouse, or your qualified tax dependents, even if they are not enrolled in your SEBB coverage.

Contributions and carryover

Contributions

2026 contributions: A minimum of $120, up to a maximum of at least $3,300 (Note: If the IRS announces a new maximum contribution limit before or during open enrollment, HCA will adopt the new IRS maximum for 2026.)

2025 contributions: A minimum of $120, up to a maximum of $3,200

Note: You cannot change your contribution amount or cancel your FSA or Limited Purpose FSA after the year starts unless a qualifying event creates a special open enrollment. Common qualifying events include birth, adoption, marriage, or divorce.

Carryover

If you have not spent all the funds in your FSA by December 31, and you are still employed and didn't lose eligibility for the FSA, you may be able to take advantage of the carryover feature. Certain unspent funds may "carry over" into the following year without affecting annual maximums.

To carry over your unspent funds:

• You must enroll in either the FSA or Limited Purpose FSA for the following year, or
• Have at lease $120 left in your account balance.

Carryover

Unused funds up to $660 will carry over to the next year. Due to IRS rules, any funds above $660 will be forfeited to HCA.

How do I enroll?

You must enroll in a FSA for each plan year you want to participate. Enrollment does not automatically continue year to year. If you want to enroll, make sure to choose this benefit again during each open enrollment.

During open enrollment

Visit the Navia Benefit Solutions website. Or, download and print the Open Enrollment Form on Navia's website. Open enrollment is the only time you can enroll online.

When you're first eligible

Submit the Midyear Enrollment Form to your payroll or benefits office no later than 31 days after the date you become eligible for SEBB benefits.

If you have a special open enrollment event

Submit the Change in Status Form to your payroll or benefits office no later than 60 days after you or an eligible family member has a qualifying event that creates a special open enrollment.

Transferring to another SEBB organization?

You can continue your FSA election if the time between employment is 30 days or less and within the current plan year.

Submit the School Employment Transfer Form to your new employer's payroll or benefits office no later than 31 days after your first day of work. If you end employment or retire during the year, submit the SEBB FSA Termination form to your payroll or benefits office.

How do I submit claims?

Visit Navia Benefit Solutions to submit claims.

When you incur an eligible expense, you can submit a claim to request reimbursement. You also can sign up for a debit card.

You can start submitting claims for eligible expenses on or after the first day of your plan year, January 1. The full amount you set aside for your FSA contribution is available on January 1.

$200 FSA contribution for eligible employees

You might be eligible to receive a $200 FSA contribution in January.

Criteria

You are likely to receive this contribution if you meet all of the following criteria:

• You are employed in a SEBB benefits-eligible position on January 1. 
• Your annual earnable compensation, as defined in Chapter 41.32 (TRS) or 41.35 (SERS) RCW, did not exceed $40,000 as of June 30 of the previous year.
• You or your spouse or state-registered domestic partner are not enrolled in a high-deductible health plan (HDHP) with a health savings account (HSA).
• You meet the other eligibility criteria as described in the Health Care Coalition Agreement, including:
  • You are enrolled in a medical plan offered by the SEBB Program that is not an HDHP with an HSA.
  • You have not waived SEBB Program eligibility.

If you believe you qualify for the contribution and have not received it, contact your payroll or benefits office.

About this benefit

• This benefit will not come out of your paycheck.
• It does not count against your annual maximum contribution.
• If you are eligible for this benefit and already have an FSA, your funds will be added to your existing account.
• All eligible recipients will receive a welcome letter in January.
• If you do not have an FSA, you will be enrolled and sent a Navia Benefits Debit MasterCard loaded with $200. The debit card is sent in an unmarked envelope for your security.

What happens to my funds when coverage ends?

When your SEBB insurance coverage ends – or you go on unpaid leave that is not approved under the Family and Medical Leave Act (FMLA) or military leave – you are no longer eligible to contribute to your FSA. Eligibility ends on the last day of the month you lose coverage or go on FMLA or military leave.

You will be able to claim expenses that happened only while you were employed, unless you are eligible to continue your FSA under SEBB Continuation Coverage. You must submit claims for reimbursement by March 31 the following year.