Flexible Spending Plans
A Flexible Spending Plan allows you to set aside a portion of your earnings, pre-tax, to pay for certain expenses. If you anticipate incurring any of the expenses listed below, a flexible spending account could reduce your costs.
The state offers three types of Flexible Spending Accounts, administered by TASC. They can be reached at 888-698-1429 or cttasc.com.
Dependent Care Assistance Program (DCAP)
DCAP contributions can be used to cover the cost of caring for qualified dependents, including children under the age of 13, a disabled spouse, or other disabled dependents who spend at least eight hours a day in your home. For 2025, the maximum contribution will be $5,000. For married individuals, the spouse must also work or be a full-time student; if you are married and filing separately, the maximum contribution will be $2,500 for calendar year 2025.
Eligible employees working at least half time (0.50 FTE-Full Time Equivalent) can enroll in DCAP and MEDFLEX during one of the following periods:
- Within thirty-one (31) days of hire;
- Within thirty-one (31) days of a change in family status*; or
- The annual open enrollment period (usually in October).
If you have a change in family status, you have 31 days from the date of the status change to modify your MEDFLEX/DCAP. The change must be consistent with the nature of the family status change.
- Marriage or divorce;
- Birth or adoption of a child;
- Death of a dependent or spouse;
- The beginning or end of your spouse’s employment;
- A change from full-time to part-time employment, or vice versa, for you or your spouse
- A leave of absence taken by you or your spouse; and
- A significant change in cost or coverage of your Dependent Care Expense. (DCAP only)
- A child ceases to be an eligible dependent under the Plan (to age 13); (DCAP only)
Medical Flexible Spending Account (MEDFLEX)
Employees are eligible to enroll in this plan on their first day of employment. MEDFLEX contributions can be used to cover medical expenses for yourself, your spouse and your eligible dependent(s). The minimum deduction for MEDFLEX is $520 per year and the maximum deduction is $3,200 per year in 2024 and $3,300 in 2025. Medically necessary out-of-pocket medical expenses are eligible for reimbursement if they are consistent with IRS guidelines.
Eligible employees working at least half time (0.50 FTE-Full Time Equivalent) can enroll in DCAP and MEDFLEX during one of the following periods:
- Within thirty-one (31) days of hire;
- Within thirty-one (31) days of a change in family status*; or
- The annual open enrollment period (usually in October).
If you have a change in family status, you have 31 days from the date of the status change to modify your MEDFLEX/DCAP. The change must be consistent with the nature of the family status change.
- Marriage or divorce;
- Birth or adoption of a child;
- Death of a dependent or spouse;
- The beginning or end of your spouse’s employment;
- A change from full-time to part-time employment, or vice versa, for you or your spouse
- A leave of absence taken by you or your spouse; and
- A significant change in cost or coverage of your Dependent Care Expense. (DCAP only)
- A child ceases to be an eligible dependent under the Plan (to age 13); (DCAP only)
Qualified Transportation Account (QTA)
The QTA allows you to use pre-tax dollars to pay eligible transit and parking expenses for your regular daily direct commute from home to work. Eligible expenses include public transit, van pools and/or the cost of parking at or near your work location. Employees working at least half time (0.5 FTE – Full Time Equivalent) are eligible to enroll on their first day of employment. Maximum benefits for both transit and parking are $325 per month.
You can enroll or change your contributions to the QTA on a monthly basis. Unused amounts can be carried over from year to year. The enrollment form must be received by the first of the month before the month in which your contribution election takes effect.
Benefits Enrollment