For 2025, the maximum an employee can contribute to a healthcare Flexible Spending Account (FSA) is $3,300, up from $3,200 in 2024.
This limit applies to employee salary reduction contributions. If the employer chooses to contribute to the FSA as well, that amount is in addition to the $3,300 and does not count toward the employee’s limit—though employer contributions must follow certain rules under Section 125.
If both spouses have access to their own FSAs through separate employers, each spouse can contribute up to $3,300 to their own account, for a combined total of $6,600 in tax-free healthcare spending.
Note: These limits apply to healthcare FSAs only. Dependent care FSAs have separate contribution rules and lower limits.