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Flexible Spending Accounts Program
DeCAP > Annual Contribution Limits

The amount you elect to contribute to your DeCAP account is a before-tax salary reduction. This includes a maximum annual administrative fee of up to $48.

Annual Contribution:
  • Minimum $500
  • Maximum* $5,000

The $5,000 maximum is reduced to $2,500 if you are married and file a separate federal income tax return (unless you are legally separated), or by the amount your spouse is contributing to a dependent care assistance program through his/her employer.

If you or your spouse earn less than $5,000 a year, your maximum benefit is limited to the lesser of the two incomes.

Spouse as full-time student or incapable of self care: If your spouse is a full-time student at an educational institution during at least five months of the Plan Year or is incapable of self care during any month, your maximum contribution is $250 a month for one dependent and $500 a month for two or more dependents.

* The maximum may be less in certain cases; e.g., highly compensated employees.
Calculate your potential savings with the DeCAP calculator


Employee Assistance Programs (EAPs)
EAPs are staffed by professional counselors who can help employees and their eligible dependents handle problems in areas such as stress, alcoholism, drug abuse, mental health, and family difficulties.

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Quick Links

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