Understanding Your HSA, FSA, and HRA Benefits

FY26 HSA Information - Per IRS guidelines, you must be enrolled in the Washington or Lincoln High Deductible Health Plan to contribute to an HSA. Health Savings Accounts (HSA) can be used to pay for covered medical, pharmacy, dental, and vision expenses with pre-tax dollars.

Please note: Not everyone can contribute to an HSA. Certain situations make you ineligible, including if

• You are covered by another health plan that is not a qualified HDHP.
• You are covered by TRICARE.
• You are a dependent on someone else’s tax return.
• You are signed up for any Medicare coverage, including Parts A & B.
• You have a spouse contributing to a medical FSA.

If you enrolled in a High Deductible Health Plan and elected that you are eligible for an HSA, the State may contribute to your WEX account. If this is the first time you are opening an HSA account, WEX will send an email notifying you of your new enrollment. To receive contributions, you must first log into your WEX account and accept the terms and conditions as well as completing the US Patriot Act requirements.

The State does not monitor employees’ HSA contributions. Refunds will not be disbursed through payroll in the event of an over-contribution and/or mistaken contribution. Contribution limits for the year can vary on a variety of factors, which is why we strongly encourage you to consult with your tax advisor if you are unsure or have questions regarding your HSA contribution limits. Please take the time to view your HSA contributions to ensure you are under the IRS maximum.

FY26 HRA Information – Employees who elect a low-deductible health plan for health care coverage (either the Jefferson Plan or the Roosevelt Plan) and who qualify to earn their well-being incentive will receive reimbursement up to $900 in a health reimbursement account (HRA). An HRA is an employer-funded account that reimburses you for eligible medical, dental, and vision costs. Beginning this year, employees will have a 61-day runout period to use HRA money in their accounts. For example, if you receive an HRA contribution in July of 2026, you will have until August 31, 2027, to spend that dollar amount. Existing account balances must also be used by August 31, 2027. If you leave State employment, you will have 61 days to submit a claim incurred through your employment termination date.

If you have a Health Savings Account, you have a Combination HRA, which can be used for dental and vision expenses. Once you've satisfied your annual health plan deductible, you may use your Combination HRA funds to pay eligible medical expenses. Complete the Deductible Verification Form in order to use Combination HRA funds for medical expenses.

Note: If you have already been reimbursed for an expense through your flexible spending account, you cannot be reimbursed for the same expense through the HRA account.

HRA Documents

• HRA Claim Form
• Guide to Filing Claims
• Benefits Technology Resources

FY26 FSA Information - Eligible Employees may choose to participate in the following flexible spending accounts:

A Medical Flexible Spending Account provides pre-tax reimbursement for eligible expenses. Compatible with the Roosevelt and Jefferson low-deductible health plans. You have until September 14, 2025, to spend the funds or incur claims. You have until October 28, 2025, to submit claims.

A Combination Flexible Spending Account (used with a Health Savings Account only) provides pre-tax reimbursement for eligible dental and vision expenses until your health plan deductible has been met. Complete the Deductible Verification Form in order to use Combination FSA funds for medical expenses.

A Dependent Care/Day Care Spending Account provides pre-tax reimbursement for eligible childcare and adult daycare for a disabled spouse or IRS tax dependent care expenses. You have until September 14, 2025, to spend the funds or incur claims. You have until October 28, 2025, to submit claims.

FSA Documents

• Flexible Spending Account (FSA) Employee Guide
• Substantiation FAQ
• Dependent Care Reimbursement Form 
• Medical and Dependent Care FSA Limits
• Dependent Care Handout with Form
• Guide to the Benefits Debit Card
• How to File a Claim
• Wex Claim Form
• Mobile App Instructions
• Deductible Verification Form
• Benefits Technology & Resources

Benefits members interested in viewing video tutorials about FSA and more on the WEX Portal can click here to learn more.