California Code of Regulations › Title 2 - Administration › Division 1 - Administrative Personnel › Chapter 3 - Department of Human Resources › Subchapter 1 - General Civil Service Rules › Article 28 - Flexible Benefits › Section 599.953 - Benefits Options and Restrictions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Health Care Reimbursement Account --
					 employees may elect during the annual open enrollment period, to deposit from a
					 cash payment and/or salary reduction, in an amount no less than $10 per month
					 into a Health Care Reimbursement Account. The maximum monthly benefit amount
					 that a participant may elect to contribute shall be determined by the state's
					 plan document. In no event shall the amount contributed by the participant
					 exceed the annual amount allowed under federal law for that particular plan
					 year. The amounts deposited will be used to reimburse employees for qualified
					 medical expenses as defined by the Internal Revenue Code sections
					 105 and
					 213(d). If an
					 employee has a change in status event during the coverage period he/she can
					 start, cease, increase, or decrease contributions to the reimbursement account
					 depending on the change in status event. An employee who ceases to make
					 contributions to the account may continue to submit eligible expenses for
					 reimbursement for the remainder of the coverage period. Employees may submit
					 claims for expenses that have occurred during the plan year through June 30 of
					 the following year.
(b) Dependent
					 Care Reimbursement Account -- employees may elect during the annual open
					 enrollment period, to deposit from a cash payment and/or salary reduction, in
					 an amount from $20 per month to the maximum per month allowed by the state's
					 plan document into a Dependent Care Reimbursement Account. The amounts
					 deposited will be used to reimburse employees for qualified expenses as defined
					 by the Internal Revenue Code sections
					 21 and
					 129. If an employee has a change in
					 status event as defined by the Internal Revenue Code during the coverage
					 period, he/she can start, cease, increase, or decrease contributions to the
					 account. An employee who ceases to make contributions to the account may
					 continue to submit eligible expenses for reimbursement for the remainder of the
					 coverage period depending on the change in status event. Employees may submit
					 claims for expenses that have occurred during the plan year through June 30 of
					 the following year.
1. New
						section filed by the Department of Personnel Administration with the Secretary
						of State on 10-23-87; operative 10-23-87. Submitted to OAL for printing only
						pursuant to Government Code Section
						11343.8
						(Register 87, No. 45).
2. Amendment filed 12-7-98; operative 1-1-99.
						Submitted to OAL for printing only pursuant to Government Code section
						35395
						(Register 98, No. 50).
3. Change without regulatory effect amending
						section and NOTE filed 10-13-2014 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2014, No. 42).
Note: Authority cited: Sections
						  1156(c),
						  18502 and
						  19815.4(d),
						  Government Code. Reference: Section
						  1156,
						  Government Code.