1. MiCSC
  2. Employee Benefits
  3. Flexible Spending

  • Flexible Spending Accounts Header: Open Enrollment November 2, 2020 through November 2r, 2020
     

    New: IRS Rule Changes for Health Care & Dependent Care FSAs:

    2021 FSA Plan Year: Dependent Care FSA annual maximum has increased from $5,000 to $10,500 (or $5,250 for married taxpayers filing separately).

    2020 FSA Plan Year: The run-out period deadline to submit new claims and claim substantiations to HealthEquity WageWorks for eligible expenses incurred January 1, 2020 through December 31, 2020 has been extended through the earlier of (a) March 31, 2022 or (b) 150 days after the declared National Emergency ends.

    2019 FSA Plan Year: The run-out period deadline to submit new claims and claim substantiations to HealthEquity WageWorks for eligible expenses incurred January 1, 2019 through March 15, 2020 was extended through May 31, 2021.

    Visit the FSA IRS Amendment pages in the following booklets for additional details regarding temporary changes related to carryover rules and the increased age limit for qualified dependents under a Dependent Care FSA.
     

    If you have questions about these temporary provision for which you may now be eligible, contact HealthEquity WageWorks at 877-924-3967.

  • Due to the ongoing national emergency declared for the COVID-19 pandemic, the deadline to submit requested changes to FSA enrollments has been extended* if employees have experienced a qualifying life event (e.g., birth of a child, marriage, a significant change in cost of child care, etc.) on or after January 30, 2020. Eligible employees who would like to modify their Health Care or Dependent Care FSA due to a qualifying life event occurring on or after January 30, 2020 must complete the FSA Life Event/Election Change Form. Follow the instructions on the form for mailing or faxing it to the Employee Benefits Division, or email it to MCSC-EBD@michigan.gov.

    *The extended due date is now 31 days after the qualifying life event, plus (a) one year or (b) 60 days after the declared National Emergency ends, whichever occurs first.

  • HealthEquity WageWorks combination buttonHealthEquity recently acquired WageWorks. You will be seeing several updates specific to FSAs in the coming months to introduce you to the HealthEquity brand, including  www.wageworks.com, the member portal, emails, and other materials.

    The state offers the following types of FSAs:

    Health Care FSAs: These allow you to put aside payroll deducted pre-tax dollars for eligible health care expenses not covered by any medical, dental, or vision plan for you and qualifying individuals.

    • General Purpose Health Care FSA (GPHC FSA) is the standard Health Care FSA the state traditionally has offered and will continue to offer. This FSA can be used for eligible health, prescription, dental, and vision expenses.
       
    • Limited Purpose Health Care FSA (LPHC FSA) is a Health Care FSA that can be used for eligible dental and vision expenses and is compatible with the new State High Deductible Health Plan (HDHP) with Health Savings Account (HSA) or any other HSA enrollment. This FSA is intended added for employees enrolled in the State HDHP with HSA. It will be offered for the first time from January 1, 2021.
       

    Dependent Care FSA: This allows you to put aside payroll deducted pre-tax dollars for eligible child and elder-care expenses for your eligible dependents, so you can attend work, find work, or attend school. Dependent Care FSAs are not Health Care FSAs for your dependents.

FSA Quick Links

FAQs and Eligible Expenses

Forms

Timeline

  • 2020 & 2021 FSA Plan Year

    • Nov. 2-Nov. 24, 2020: FSA Open Enrollment now part of Benefits Open Enrollment, for the 2021 FSA plan year
    • Jan. 1, 2021: First day of the 2021 FSA plan year
    • Jan. 7, 2021: First payroll deduction for the 2021 FSA plan year
    • May 31, 2021: Last day to submit substantiation documentation and receipts to HealthEquity WageWorks for the 2019 FSA plan year
    • Dec. 31, 2021: Last day of the 2021 FSA plan year
    • Mar. 31, 2022: Last day to submit substantiation documentation and receipts to HealthEquity WageWorks for the 2020 and 2021 FSA plan year

    When submitting a claim or contacting HealthEquity WageWorks, you will be asked to provide an ID Code. Enter the last four digits of your employee ID number, not the last four of your social security number.