Health Flexible Spending Accounts (FSA), Dependent Care Flexible Spending Accounts (DCFSA), and Limited Purpose Flexible Spending Accounts (LPFSA) let you set aside pre-tax dollars for eligible expenses. You decide how much to contribute, contributions are deducted from your paycheck pre-tax, and you use the funds throughout the plan year. This helps reduce your taxable income and makes it easier to plan for healthcare and dependent care costs.
Health FSA (Healthcare FSA)
- Best for employees enrolled in the PPO or Traditional plan
- Helps cover expected medical, dental, and vision expenses
DCFSA (Dependent Care FSA)
- Best for employees with dependent care expenses
- Covers daycare, preschool, and similar services for children under age 13
LPFSA (Limited Purpose FSA)
- Only available if you are enrolled in the High Deductible Health Plan (HDHP)
- Covers dental and vision expenses only
- Allows you to remain eligible for a Health Savings Account (HSA)
You do not need to be enrolled in a medical plan to participate in an FSA or DCFSA.
Eligibility and enrollment
- You may enroll in an FSA as a new employee, during open enrollment, or after a qualifying life event
- You must re-enroll each year. Elections do not carry over automatically
Important rules
- You cannot change your election during the year
- Unused funds may be forfeited at the end of the plan year (based on plan rules)
- FSA funds are not portable. You must be an active State of Idaho employee to access your funds
Plan details and contribution limits
Healthcare FSA ( Health FSA) and Limited Purpose FSA (LPFSA)
FY 27 Maximum election: $3,400 per plan year ($130.76 per pay period)
- FY 26 Rollover amount (June 2026 to July 2026): $660
- FY 27 Rollover amount (June 2027 to July 2028): $680
Full annual amount is available at the start of the plan year
Dependent Care FSA (DCFSA)
FY 27 Maximum election: $7,500 per year ($288.46 per pay period)
- Maximum election applies to your entire household (not per employee
- No funds will roll from one plan year to the next
Funds are available as contributions are made each pay period
How you access your funds
You can pay for eligible expenses using your Navia benefits card or pay out-of-pocket and submit a claim for reimbursement. Make sure to keep your receipts in case you need to provide documentation.
Manage your account
Navia Benefits Solutions administers Health FSA, DCFSA, and LPFSA accounts.