Flexible Spending Accounts

Flexible Spending Accounts (FSA's) allow employees to deduct money from their bi-weekly paycheck on a pre-tax basis for payment of unreimbursed medical, dental, vision and hearing expenses and/or dependent care expenses. Employees may elect to participate only once per year and must continue participation for the entire calendar year. The amount contributed to the FSA is deducted each pay prior to the calculation of FICA, federal, state, and city taxes, thereby decreasing an employee's taxable income.

IRS Publication 502 provides a listing of the types of unreimbursed medical and dental expenses that can be covered by a flexible spending account program.

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or follow these steps:

  1. Log into Academica
  2. Click 'Employee Resources'
  3. Click 'Employee Self-Service'
  4. Click 'Benefit Plan Enrollment & Changes'

Click here for full instructions

For enrollment customer service, call Businessolver's Wayne State Benefits Center: 888-907-1433

  • General Information

    Eligibility

    Employees represented by the AAUP-AFT, P&A, Operating Engineers, Supervising Engineers, Public Safety Officers, Michigan AFSCME Council 25-Local 1497, Local 517-M, Staff Association Local 2017, Hotel and Restaurant Employees Local 24, and Non-Represented Employees are eligible to participate in the WSU Flexible Spending Account program beginning January 1, 2005.

    Use It or Lose It

    Under IRS rules, you will forfeit all unused funds in your Health Care or Dependent Care Reimbursement Account at the end of the filing period. This is known as the "Use It or Lose It" rule. Health Care and Dependent Care expenses can be incurred as late as 2 ½ months beyond the Plan Year (March 15, 2023). Any expenses beyond that point are not reimbursable. Health Care and Dependent Care Accounts cannot be converted to cash. For this reason, you should estimate your anticipated expenses conservatively.

    For more information about the WSU Flexible Spending Accounts, please refer to the FSA Handbook.

  • Health Care Reimbursement Account

    The Health Care Reimbursement Account benefit (referred to as "Medical FSA" by Wex) permits eligible employees to contribute pre-tax income to a Health Care Reimbursement Account. The Health Care Reimbursement Account will reimburse you on a pre-tax basis for your unreimbursed medical expenses. It is like getting a discount on these bills, so you don't have to earn as much to pay for them.

    It is likely you will have some medical expenses that will not be covered by your health care insurance that you will have to pay for in the coming year. For example, you or your family may have medical expenses that are subject to deductibles and copayments under the Blue Cross Blue Shield medical insurance plan. Or, you may incur expenses that are not reimbursed at all, such as hearing aids or eyeglasses. Normally, you would pay for these expenses with after-tax income. Because taxes reduce the value of a dollar, you would have to earn considerably more than $100 to pay for $100 of expenses.

    How Much to Contribute

    Determine your annual predictable unreimbursed medical expenses for the plan year. You should take into account all health insurance deductibles and copayments, as well as uninsured medical, dental, vision, and hearing care expenses.

    Maximum

    The maximum amount you may elect to defer to a Health Care Reimbursement Account for 2022 is $2,850.

    Minimum

    The minimum amount you may elect to defer to a Health Care Reimbursement Account for 2022 is $130.

    Authorized salary reductions into your Flexible Spending Account may not be changed during the calendar year unless you experience an eligible change in status as defined by Section 125 of the Internal Revenue Code (IRC) and permitted by the Plan.

    Covered Expenses

    Generally, the expenses covered must be "medically necessary" as determined by a physician. Reimbursement of expenses must be for expenses incurred (not billed or paid) during the applicable coverage period. Claims must be properly substantiated prior to reimbursement. Expenses deductible under IRS Code Section 213 may be reimbursed from a Health Care Reimbursement Account. For more detailed information on reimbursable expenses, you may call the Internal Revenue Service at 1-800-829-3676 for a copy of the IRS publication 502.

    Some expenses which cannot be reimbursed include premiums paid for coverage for you or your spouse's medical and/or dental plan; nursing care for a healthy infant; elective cosmetic surgery; domestic help for primarily non-medical services; recreation and health club fees; nutritional services, even if prescribed by a physician; dancing or swimming lessons; expenses not incurred during the plan year; marriage counseling; swimming pools; hot tubs; exercise equipment; vacations; or weight loss programs.

    A new change this year in the IRS regulations is to allow the expenses for smoking cessation to be paid for through a flexible spending account.

    Using Your Account

    For quick and easy access to your FSA account, please download the mobile app: Benefits by Wex

    Debit Card

    Health Care Reimbursement Account expenses can be paid for with a debit card provided by the administrator, Wex. You may use the debit card to quickly and conveniently draw funds from your FSA to pay for eligible expenses.

    The use of the debit card will not require substantiation for certain type of expenses. Substantiating an expense normally requires you to submit itemized receipts and Explanation of Benefit statements to Wex. Your expenses will be auto-substantiated as long as each swipe of the debit card meets the parameters of your plan (i.e., office visit or emergency room co-pay, orthodontia monthly recurring payments or medicines prescribed by a physician from an IIAS-certified merchant). All other claims must be substantiated by submitting documentation of the expense to the claims administrator. Failure to provide substantiation of the expense will result in the card being turned off. In addition, you must pay back any improperly paid claims. If you are unable to provide adequate or timely substantiation as requested by the claim administrator, you must repay the Plan for the unsubstantiated expense.

    Reimbursement

    To receive reimbursement you must submit a completed claim form, the itemized bill for the expense, or the explanation of benefits indicating the insurance company's disposition, and proof of payment of the claim and such other information as WEX requires. When WEX approves the claim, you will be reimbursed up to the full amount of the eligible expense, not to exceed your elected Health Care Reimbursement Account annual amount, less any amount already reimbursed during the Plan Year. According to IRS rules, the full reimbursement amount agreed to at the beginning of the year must be available for reimbursement at the beginning of the Plan Year. 

    You are permitted to submit claims through April 30, 2023 if you participate in a Health Care Reimbursement Account through the Plan Year (December 31, 2022). An individual whose coverage ends prior to the end of the Plan Year will have 4 months after the date coverage ends to submit claims for FSA reimbursement. Claims must be received on this date to be eligible for reimbursement from the Plan.

    Claim submissions should be sent to:
    WEX
    P.O. Box 2926
    Fargo, ND 58108

    Claim inquiries should be directed to:
    1(866) 451-3399

  • Dependent Care Reimbursement Account

    The Dependent Care Reimbursement Account benefit (referred to as "Dependent Care FSA" by Wex) permits eligible employees to contribute pre-tax income to a Dependent Care Reimbursement Account. The Dependent Care Reimbursement Account will reimburse you on a pre-tax basis for your eligible dependent care expenses (for example: babysitters, daycare, or the care of a parent). Normally, you would pay for these expenses with after-tax income. Utilizing a Dependent Care Reimbursement Account is like getting a discount on these bills, so you do not have to earn as much to pay for them.

    Since there is also an after-tax credit available to individuals filing federal income tax returns, your participation in a Dependent Care Reimbursement Account must be weighed against the after-tax credit for which you may be eligible.

    How Much to Contribute

    The maximum amount you may elect to defer to a Dependent Care Reimbursement Account is $5,000. The minimum amount is $208. If your spouse participates in a Dependent Care Reimbursement Account through another employer and you file a joint return, the combined contribution amount cannot exceed $5,000. You are responsible for coordinating your contributions to a Dependent Care Reimbursement Account with your spouse to avoid exceeding the $5,000 limit.

    Maximum

    The maximum amount you may elect to defer to a Dependent Care Reimbursement Account is dependent on your tax filing status:

    • Married and file a joint return, the maximum is the lesser of:
      • your earned income,
      • the earned income of your spouse (verification that your spouse's income exceeds $5,000 is required to enroll in a Dependent Care Reimbursement Account) or
      • $5,000.
    • Married and file a separate tax return, the maximum is the lesser of:
      • $2,500 or
      • your earned income
    • Single and file head of household, the maximum is the lesser of:
      • $5,000 or
      • your earned income

    Minimum

    The minimum amount you may elect to defer to a Dependent Care Reimbursement Account is $208.

    Authorized salary reductions into your Flexible Spending Account may not be changed during the calendar year unless you experience an eligible change in status as defined by Section 125 of the Internal Revenue Code (IRC) and permitted by the Plan.

    Covered Expenses

    Reimbursement of dependent care expenses must be for expenses incurred (not billed or paid) during the applicable coverage period. Only dependent care expenses may be reimbursed from a Dependent Care FSA. Claims must be properly substantiated prior to reimbursement. The definition of a dependent for a Dependent Care FSA is any person who either:

    • may be claimed as a dependent on your tax return and who is under age 13,
    • may be claimed as a dependent on your tax return and who requires full-time care because of physical or mental incapacity, or
    • is your spouse and is physically or mentally incapable of caring for himself or herself

    Proof of the dependent's age and tax status must be submitted with the enrollment form for the Dependent Care Reimbursement Account. Proof of the dependent care provider's tax identification number or social security number is also required before a claim will be processed.

    Using Your Account

    For quick and easy access to your FSA account, please download the mobile app: Benefits by Wex

    Reimbursement

    To receive reimbursement, you must submit a completed claim form, the itemized bill for the dependent care, and such other information as WEX requires including the dependent care provider's tax identification number or Social Security Number. When the claim is approved, you will be reimbursed up to the full amount of your eligible expense, not to exceed the amount accumulated in your Dependent Care Reimbursement Account. Claims take approximately three weeks to process.

    You are permitted to submit claims through April 30, 2023 if you participate in a Dependent Care Reimbursement Account through the Plan Year (December 31, 2022). An individual whose coverage ends prior to the end of the Plan Year will have 4 months after the date coverage ends to submit claims for FSA reimbursement. Claims must be received on this date to be eligible for reimbursement from the Plan.

    Claim submissions should be sent to:
    WEX
    P.O. Box 2926
    Fargo, ND 58108

    Claim inquiries should be directed to:
    1(866) 451-3399

  • Account Information

    For quick and easy access to your FSA account, please download the mobile app: Benefits by Wex

    Similarly, you can obtain account information, such as account balance, claims status, printable forms, etc., by contacting our FSA administrator, Wex (formerly Discovery Benefits). To create your account online, go to www.wexinc.com.   

    If you have questions or need assistance, call Participant Services at 1-866-451-3399 or send an email to customerservice@discoverybenefits.com