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How much you can contribute
When you enroll in the DCFSA, you select an annual contribution amount that will be prorated and deducted from each of your paychecks on a before-tax basis. Annual DCFSA contributions cannot exceed $5,000 per year if you are married and filing jointly or if you are single. If you are married and file a separate tax return, your maximum annual contribution cannot exceed $2,500. The minimum annual DCFSA contribution is $100.
Actual per-paycheck deductions are determined by your annual calendar year contribution amount, your scheduled payroll frequency and the number of remaining pay periods in the year.
An example
Assume that you are hired in May and you make your election so that your DCFSA participation begins in June. If you elect to contribute the annual maximum, and you are paid semi-monthly, your per-paycheck contribution would be $357.14, as shown in the chart below.
How much you can contribute to the DCFSA
Annual Contribution
Remaining Pay Periods (June – December)
Per Paycheck Contribution Amount
Day care expenses that enable you and your spouse to work, look for work or attend school full-time are eligible for reimbursement under the DCFSA.