Contributions to a health FSA plan may vary. Each health FSA plan sets a maximum amount
or maximum percentage of compensation that can be contributed to the FSA.
For tax year 2013, contributions to a health FSA made through salary reduction are
limited to no more than $2,500. After tax year 2013, the limit will be subject to
a cost-of-living adjustment.
Individuals do not pay federal income tax or employment taxes on the portion of their
salary they contribute or the amounts their employer contributes to the health FSA.