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  • Flexible Spending Accounts

    FSA

    2021 FSA

    Pima County's Flexible Spending Account is administered by Application Software Inc. (ASI). An FSA is a special type of account that allows you put pre-tax dollars to pay for qualified out-of-pocket healthcare costs such as medical, vision and dental deductibles and co-pays, prescription medications, dependent care and parking.

    NEW - Updates based upon the COVID-19 Relief Bill:

    • Employees may make prospective changes in their annual election amounts for health care and dependent care FSAs for plan year 2021 without requiring a qualifying change in event status.
    • Employees with either a health care or dependent care FSA in 2020 may submit incurred claims for unused funds until December 31, 2021.
    • Employees may carryover up to $550 of unused funds regardless if they reenroll for dependent care FSA from plan year 2020 to plan year 2021.
    • The age limit for eligible dependents for daycare purposes increased from 12 years to 13 years.
    • Dependent care maximum for 2021 has increased from $5,000 to $10,500.

    FSA 2021 Limits

    Health Care FSA limit $2,750 ($105.76 per pay period)
    Dependent Care FSA limit $10,500 ($403.84 per pay period)

    Types of Flexible Spending Accounts

    General Purpose FSA -125

    Benefit: General Purpose FSA
    Description: The General Purpose FSA allows you to use pre-taxed dollars to:
    • Be reimbursed for eligible medical, dental, and vision care expenses incurred during the calendar year (January - December)
    • Contribute up to a maximum of $2,750 per calendar year.
    • Carry over up to $550 remaining in your account from one calendar year to the next when re-enrolling during Annual Enrollment.
    Eligibility: Per IRS regulations, if you are enrolled in the High Deductible Health Plan (HDHP) with a Health Savings Account (HSA) you are not eligible for this benefit, but may be eligible for a Limited Purpose FSA.
    Benefit Plan Year: January 1 - December 31
    Enrollment Period:

    NEW - May enroll, make changes or terminate coverage at any time until December 31, 2021

    If you would like to make a change to either your General Purpose FSA or Limited Purpose FSA, please call (520) 724-8464 or email HR Benefits and include the specific changes you are requesting.

    Limited Purpose FSA - 125

    Benefit: Limited Purpose FSA
    Description: The Limited Purpose FSA allows you to use pre-taxed dollars to:
    • Be reimbursed for eligible dental and vision care expenses incurred during the calendar year (January - December).
    • Contribute up to a maximum of $2,750 per calendar year.
    • Carry over up to $550 remaining in your account from one calendar year to the next.
    • NEW - Claims must be incurred by December 31, 2020 and submitted no later than December 31, 2021
    Eligibility:

    Per IRS regulations, if you are enrolled in the High Deductible Health Plan (HDHP) with a Health Savings Account (HSA) you may be eligible for this benefit.

    NEW - You may enroll, make changes, or terminate coverage at any time until December 31, 2021.

    Benefit Plan Year: January 1 - December 31
    Enrollment Period:

    November

    If you would like to make a change to either your General Purpose FSA or Limited Purpose FSA, please call (520) 724-8464 or email HR Benefits and include the specific changes you are requesting.

    Dependent Care FSA - 125

    Benefit: Dependent Care FSA
    Description: The Dependent Care FSA plan allows you to put away pre-tax dollars to pay for any of the following qualified expenses:

    • Child or adult daycare
    • Preschool
    • Summer day camp (overnight camps are not eligible)
    • Before or after school programs

    NEW - You can set aside up to $10,500 per household, per calendar year or $5,250 if married and filing separate income tax returns.

    NEW - You may rollover your dependent care funds for 2020 up to $550 for 2021.

    NEW - You may use your dependent care FSA funds for children up to the age of 13.

    Eligibility:

    NEW - You may enroll, make changes, or terminate coverage at any time until December 31, 2021.

    You may participate in the Dependent Care FSA even if you are enrolled in the High Deductible Health Plan (HDHP) with Health Savings Account (HSA).

    Benefit Plan Year: January 1 - December 31
    Enrollment Period:

    November

    Simply login to the ADP Employee Self-Service (ESS) portal, and click “Declare an Event”, and select “Dependent Care Cost Change”. You will be prompted to enter the effective date (which must be the date you are making the request) and the new contribution amount.

    Additional Resources:

    Dependent Care Flyer

    Parking FSA - 132

    Benefit: Parking FSA
    Description: With Pre-Tax Parking Reimbursement, you can contribute up to $270 pre-tax dollars per month in calendar year 2021.
    Eligibility: Enroll, change or cancel the deduction at any time by visiting the ADP Employee Self-Service (ESS) Portal.

    If you are signed up for a parking garage through ParkWise, you are not eligible for this benefit.
    Benefit Plan Year: January 1 - December 31
    Enrollment Period: You may enroll, change or cancel this benefit at any time.
    Additional Resources: 132 Pretax Transportation Claim Form

    Transit and Parking Overview
    Transportation Reimbursement Agreement (TRA)


    Documents and Resources

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    Employee Benefits

    150 W. Congress St., 4th Floor
    Tucson, AZ 85701

    Phone: (520) 724-8464
    Fax: (520) 724-8150


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    Pima County provides equal access and equal opportunity in employment and services and does not discriminate.

    2019 Pima County Equal Employment Opportunity Plan (EEOP)

    2019 Pima County Attorney’s Office Equal Employment Opportunity Plan

    2019 Pima County Sheriff’s Department Equal Employment Opportunity Plan