fsahome

Office of Labor Relations


Employee Asst Pgrm Flex SpendingMgmt Benefits VDC Program

FSA Videos
Worksheets and Calculators
DeCAP
HCFSA
MSC Health Benefits Buy-Out Waiver
MSC Premium Conversion
FSA Forms and Downloads
FSA Frequently Asked Questions
Email FSA

FSA Videos

Worksheets and Calculators

DeCAP

HCFSA

MSC Health Benefits Buy-Out Waiver

MSC Premium Conversion

FSA Forms and Downloads

FSA Frequently Asked Questions

Email FSA


Flexible Spending Accounts Program

Important Notice

The Flexible Spending Accounts Program client service walk-in center remains closed to visitors.

Visit the Forms and Downloads page for information on how to submit forms and documents electronically or by mail.

General Information

The City of New York offers its employees a Flexible Spending Accounts (FSA) Program, which is allowable under Internal Revenue Code (IRC) Section 125. The programs offered include the following:

Health Care Flexible Spending Account (HCFSA) Program

Dependent Care Assistance Program (DeCAP)

Medical Spending Conversion (MSC) Health Benefits Buy-Out Waiver Program

Medical Spending Conversion (MSC) Premium Conversion Program

The HCFSA and DeCAP programs allow City employees to deposit a portion of their pre-tax income into accounts maintained for certain health and dependent care expenses.

Employees covered by a non-City group health plan can enroll in the MSC Health Benefits Buy-Out Waiver Program and waive City health benefits to receive an incentive payment up to $1,000. To enroll, employees must complete the MSC Health Benefits Buy-Out Waiver Program Enrollment/Change Form and a Health Benefits Application and provide proof of other coverage.

FSA Overview

Plan Year 2025

Flexible Spending Accounts Program Brochure

FSA Enrollment Change Form

Health Care Flexible Spending Account

The Health Care Flexible Spending Account (HCFSA) Program is a way to pay for eligible medical expenses (not covered by insurance), dental, vision, and hearing expenses (not covered by the Welfare Fund or Union) with before-tax dollars.

Learn More about HCFSA

HCFSA FAQs

Watch the HCFSA Video

Dependent Care Assistance Program

DeCAP allows City employees to pay for eligible dependent care expenses on a pre-tax basis, with deductions taken directly from paychecks. These deductions reduce an employee's gross income on his/her Form W-2 for federal and Social Security tax purposes.

Learn More about DeCAP

DeCAP FAQs

Watch the DeCAP Video

Medical Spending Conversion Programs

MSC Health Benefits Buy-Out Waiver Program

The Medical Spending Conversion (MSC) Health Benefits Buy-Out Waiver Program allows eligible employees who can obtain non-City group health benefits to waive their New York City health benefits in return for an annual cash incentive payment.

Learn More about the Buy-Out Waiver Program

MSC Buy-Out Waiver FAQs

Watch the Buy-Out Waiver Video

MSC Health Benefits Premium Conversion Program

The Medical Spending Conversion (MSC) Premium Conversion Program enables eligible employees to pay for their health plan premium deductions on a pre-tax basis, thereby reducing their gross income for tax purposes.

Learn More about the Premium Conversion Program

MSC Premium Conversion Program FAQs