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). he 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.