Short answer: For 2026, employees may contribute up to $3,400 to a healthcare Flexible Spending Account (FSA), regardless of coverage level.
For the 2026 plan year, the maximum amount an employee may contribute to a healthcare Flexible Spending Account (FSA) through salary reduction is $3,400. This limit is set annually by the Internal Revenue Service and applies per employee, not per household.
The contribution limit applies only to employee salary reduction contributions. If an employer chooses to contribute to an employee’s FSA, those employer contributions may be made in addition to the employee’s $3,400 election, provided the plan is structured to allow employer funding and complies with Section 125 rules.
If both spouses have access to separate healthcare FSAs through their own employers, each spouse may contribute up to $3,400 to their own account, allowing for a combined total of $6,800 in pre-tax healthcare spending.
These limits apply only to healthcare FSAs. Dependent care FSAs are subject to different rules and have separate contribution limits.
Sources
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Internal Revenue Service, Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans: https://www.irs.gov/publications/p969
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Internal Revenue Code, Section 125: https://www.law.cornell.edu/uscode/text/26/125
Content history
Originally published: March 25, 2025
Last reviewed: January 25, 2026