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Flexible Spending Accounts Program

  The Flexible Spending Accounts (FSA) Program's Customer Service Center is located at 22 Cortlandt Street, 28th Floor, New York, NY 10007. 

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 Program allows 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 Program and waive City health benefits to receive an incentive payment, up to $1,000 per year.

The 2015 FSA ANNUAL OPEN ENROLLMENT PERIOD is September 22, 2014 through October 31, 2014.  Note: The Open Enrollment Period has been extended through November 14, 2014.  Current participants will be mailed a re-enrollment form in October. 
FSA Overview
Health Care Flexible Spending Account (HCFSA) Program
With HCFSA, City employees can pay for eligible out-of-pocket medical, dental, vision, and hearing expenses on a pre-tax basis, with deductions taken directly from salary. These deductions reduce an employee's gross income on his/her Form W-2 for federal and Social Security tax purposes.
Learn more
See the FAQ
Dependent Care Assistance Program (DeCAP)
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.
Learn more
See the FAQ
Medical Spending Conversion (MSC) Health Benefits Buy-Out Waiver Program
The 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
See the FAQ
Medical Spending Conversion (MSC) Premium Conversion Program
The 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
See the FAQ



Email the Flexible Spending Accounts Program
Spotlight



 Download the FSA 2015 Program Brochure
 Download the FSA 2015 Enrollment/Change Form
 Download the 2015 MSC Buyout Waiver Change Form
Quick Links

 PICA Program
 NYC Employee Blood Program
 Collective Bargaining Agreements
 OPA Web site
 NYC.gov