NYS Flex Spending Account 2026 Open Enrollment
By Benefits Office | Oct 29, 2025
The Office of Employee Relations (OER) has announced that the 2026 Open Enrollment Period for the New York State Flex Spending Account (FSA) Program
runs from November 1, 2025 to 11:59 PM (EST) December 08, 2025. This time period is strictly
enforced because the Internal Revenue Service (IRS) regulations do not allow employers
to make exceptions for employees who miss the deadline, regardless of their reason.
The FSA program consists of three important benefits for employees: Health Care Spending Account (HCSA), the Dependent Care Advantage Account (DCAA), and the Adoption Advantage Account (AAA). Eligible employees may choose to enroll in any or all the benefits. Enrollment is paperless and is done online at oer.ny.gov/fsa. or by calling the toll-free number 1-800-358-7202.
Contributions to the FSA Program are deducted from an employee’s gross pay on a pre-tax basis through a payroll deduction. This program helps employees save on out-of-pocket costs related to health care, dependent care, and/or adoption expenses. The funds set aside are not subject to Federal, State, or local taxes, but are subject to FICA taxes.
Under New York State regulations, employees have until March 15, 2027 to submit claims for unused contributions in the Dependent Care and the Adoption Advantage Accounts to spend on new expenses in CY 2027. However, the Health Care Spending Account allows a carryover of up to $680.00 from CY 2026 into CY 2027 after the March 31, 2027 submission on 2026 claims. These carryover funds will be available in the 2026 accounts by April 30, 2026. Otherwise, any funds remaining in any of the FSA accounts at the end of the designated periods will be forfeited under the “Use it or Lose it rule”. DO NOT LOSE ANY UNUSED CONTRIBUTIONS.
Accordingly, employees are strongly encouraged to estimate his or her expenses carefully and to submit claims before the end of the run-out-period, to avoid forfeiture.
Health Care Spending Account (HCSA)
Under the Health Care Spending Account, an employee may claim expenses that are not covered by his or her health insurance or are in excess of the insurance allowance
- An employee can contribute from $100.00 to $3400.00 for CY 2026
- Must be eligible for enrollment in the New York state Health Insurance Program (NYSHIP)
Dependent Care Advantage Account (DCAA)
The Dependent Care Advantage Account covers eldercare, disabled services, before/after school programs, summer day camps, family daycare provider, and many more: For CY 2026, some enrolled employees are eligible for a contribution from New York State. The contribution ranges from $500.00 to $1000.00 and is based on the employee’s salary. (See attached brochure)
- Employees can contribute from $100.00 to $7,500.00 for CY 2026
Adoption Advantage Account (AAA)
The Adoption Advantage Account allows employees to pay for expenses related to the adoption of an eligible child with pre-tax dollars; such as, home study and application fees, reasonable and necessary legal adoption fees, court costs, Attorney fees, Medical services associated with a child with special needs and other expenses that are directly related to, and are for the principal purpose of a legal adoption.
- An eligible child must be under the age of 18 years or a disabled individual physically or mentally incapable of self-care and must not be a stepchild.
- Employees can contribute up to $17,670.00
Once enrolled in the Adoption FSA, an employee may not change his or her mind unless the following occur:
- Beginning or end of adoption proceedings
- Beginning of or return from leave of absence (employee or spouse)
Employees who are currently enrolled in any of the three plans, must re-enroll if they wish to continue the benefits in 2026 Social Security numbers should not be use when enrolling in these programs, instead, use your NYS Identification Number, which appears on your pay stub next to NYS EMPLID and begins with the letter “N” (see the third column under your name in the top portion of the pay stub).
For 2026, Total Administrative Service Corporation (TASC) will continue to be the Administrator for the Flex Spending Account, with enrollment through Bentek. To enroll in the program or obtain additional information, you must contact the TASC at the website address oer.ny.gov/FSA or call the toll-free number (800) 358-7202.
Please note that the enrollment deadline date of December 08, 2025 at 11:59 PM. Eastern Time (ET) is strictly enforced.
Tags: Benefits, Employee Resources