Effective January 1, 2013, a maximum election limit will be placed on the amount an employee can contribute to a health Flexible Spending Account (FSA). 

The maximum election limit will be $2,500 per participant.  It is important to note that this limit only applies to pre-tax contribution by an single employee (i.e. A husband and wife may each elect $2,500 if they participate in separate FSA plans).  Similarly, an employers may make contributions to an FSA above and beyond the $2,500 limit.

Beginning in 2014, the maximum election limit will be indexed to the CPI.