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Flexible Spending Accounts Program
How to Contact Us
Customer Service Representatives are available by calling (212) 306-7789 between 9am - 5pm, Monday - Friday, except holidays.
You can also send an email by selecting Email FSA from the left navigation list.
FSA Open Enrollment Period
The Plan Year 2027 Open Enrollment Period is from October 1, 2026 – November 13, 2026, and is effective January 1, 2027 for the following programs:
- Dependent Care Assistance Program (DeCAP)*
- Health Care Flexible Spending Account (HCFSA) Program*
- Medical Spending Conversion (MSC) Health Benefits Buy-Out Waiver Program
- Medical Spending Conversion (MSC) Premium Conversion Program
*Enrollment in this program is not automatic from year to year. You must re-enroll each year during the annual Open Enrollment Period.
Visit the Forms and Downloads page to view and download the 2027 FSA Program Brochure and Enrollment forms.
General Information
The City of New York offers its employees a Flexible Spending Accounts (FSA) Program, which is allowable under 
Internal Revenue Code (IRC) Section 125. The programs offered include the following:
- Health Care Flexible Spending Account (HCFSA) Program
- Dependent Care Assistance Program (DeCAP)
- Medical Spending Conversion (MSC) Health Benefits Buy-Out Waiver Program
- Medical Spending Conversion (MSC) Premium Conversion Program
The HCFSA and DeCAP programs allow City employees to deposit a portion of their pre-tax income into accounts maintained for certain health and dependent care expenses.
Employees covered by a non-City group health plan can enroll in the MSC Health Benefits Buy-Out Waiver Program and waive City health benefits to receive an incentive payment up to $1,000. To enroll, employees must complete the MSC Health Benefits Buy-Out Waiver Program Enrollment/Change Form and a Health Benefits Application and provide proof of other coverage.
Health Care Flexible Spending Account
The Health Care Flexible Spending Account (HCFSA) Program is a way to pay for eligible medical expenses (not covered by insurance), dental, vision, and hearing expenses (not covered by the Welfare Fund or Union) with before-tax dollars.
Dependent Care Assistance Program
DeCAP allows City employees to pay for eligible dependent care expenses on a pre-tax basis, with deductions taken directly from paychecks. These deductions reduce an employee's gross income on his/her Form W-2 for federal and Social Security tax purposes.
Medical Spending Conversion Programs
MSC Health Benefits Buy-Out Waiver Program
The Medical Spending Conversion (MSC) Health Benefits Buy-Out Waiver Program allows eligible 
employees who can obtain non-City group health benefits to waive their New York City health benefits in return for an annual cash incentive payment.
Learn More about the Buy-Out Waiver Program
Watch the Buy-Out Waiver Video
MSC Health Benefits Premium Conversion Program
The Medical Spending Conversion (MSC) Premium Conversion Program enables eligible employees to pay for their health plan premium deductions on a pre-tax basis, thereby reducing their gross income for tax purposes.
Learn More about the Premium Conversion Program
MSC Premium Conversion Program FAQs