Flexible Benefits Accounts
Please Note: All enrollment forms must be received by the 3rd of the month to be effective on the next paycheck.
Health Care Reimbursement Account (HCRA) & Dependent Care Reimbursement Account (DCRA)
The CSU Health Care Reimbursement Account is a voluntary benefit for eligible employees that offers significant tax advantages and could increase an employee's take home pay. The plan allows for the reimbursement of out-of-pocket health expenses from money deducted from an employee's paycheck before federal, state and FICA taxes are deducted. Taxable income on an employee's annual W-2 statement will be reduced by the amount placed in the account.
HCRA Eligible Expenses
Expenses eligible to be reimbursed from the CSU Health Care Reimbursement Account are expenses incurred by an employee, employee's spouse, and dependents (including domestic partner) for the diagnosis, cure, treatment or prevention of disease, and for treatments affecting any part or function of the body. The expenses must be to alleviate or prevent a physical defect or illness. Expenses solely for cosmetic reasons or expenses that are merely beneficial to a person's general health are not reimbursable. For general information, refer to IRS Publication 502 (Medical and Dental Expenses).
Effective January 1, 2013, employees may contribute any amount from a minimum of $20 per month to an annual maximum of $2,550 ($212.50/month).
ASIFlex Debit Card (HCRA only)
You may pay for eligible health care/benefit expenses under the Health Care Reimbursement Account (HCRA) Plan by using the ASIFlex Card, a special-purpose Visa Card. The Card lets HCRA participants electronically access the pre-tax amounts set aside in their HCRA account. For detailed information regarding the ASIFlex Card, please review the following information: ASIFlex Card FAQs; and ASIFlex Card Application; and ASIFlex Card Claim Form.
DCRA Eligible Expenses
Expenses eligible to be reimbursed from the CSU Dependent Care Reimbursement Account are expenses for certain dependent care if the care is required in order for the employee (spouse) to work. Eligible dependents for whom the DCA reimbursements can be claimed are:
- A child under age thirteen (13), for whom an employee or spouse can claim dependent status on their income tax return,
- A spouse who is physically or mentally unable to care for him/herself, or
- A financially dependent member* of an employee's household, who regularly spends at least eight hours each day in the employee’s home.
*Including an employee’s domestic partner if the domestic partner is a dependent.
Employees may contribute any amount from a minimum of $20 per month to a maximum of $416.66 a month ($5,000 annual maximum). However, if an employee is married and filing a separate tax return, the annual maximum is $2,500. If an employee or spouse's earned income is less than $5,000 a year, the maximum contribution is equal to that person's earned income.
To allow for adequate processing time, please have any HCRA, DCRA, or FlexCash enrollments in to the Benefits Department by the 3rd of the month. If you have any further questions, please contact the Benefits Department at 805-756-5436.
The CSU offers two plans that help employees manage their benefit needs and save valuable tax dollars. If an employee has medical and/or dental coverage not offered by the CSU, Medi-care, Tri-Care or California Care, the FlexCash Plan pays cash in lieu of CSU coverage, allowing the employee to receive only the coverage needed. If an employee elects health coverage through the CSU, the Tax Advantage Premium Plan (TAPP) allows for the payment of health insurance premiums on a pre-tax basis, reducing federal, state and FICA taxes.
If an employee chooses to participate in FlexCash, the following monthly after-tax payments are made to the employee:
|Medical and Dental||$140|