For 2022. an employee can contribute up to $2,700 to a health flexible spending account plan. Employer contributions do not typically count against these limits unless the employee uses cafeteria plan flex credits.An employee can also contribute up to $5,000 to a dependent care flexible spending account plan, except that an employee who is is married and files a separate tax return is limited to $2,500. A single employee is also limited to their their salary excluding contributions to the dependent care flexible spending account plan. Married employees are also limited to the lesser of their salary excluding contributions to their dependent care flexible spending account plan or their spouse's salary.An employer is allowed to institute a lower limit for all of its employees if it wants to do so.See Revenue Procedure 2018-57