Flexible Spending Accounts
Samsung offers different types of Flexible Spending Accounts (FSAs) that allow you to set aside pre-tax dollars to pay health care, dependent care (day care) and commuter expenses.
Understanding Your FSA
FSAs allow you to use tax-free dollars to pay eligible expenses.
Your contributions are deducted from your paycheck before income tax is applied to your pay. This reduces the amount of tax withheld from your paycheck.
Samsung offers these types of FSAs:
- Health Care FSA – Not available with a high-deductible health plan (HDHP)
- Limited Purpose FSA – Only available if you’re enrolled in an HDHP
- Dependent Care FSA
- Commuter Benefits FSA
Important things to know about FSAs
FSAs are “use it or lose it”
You must spend funds by each account’s deadline. You’ll lose any unused funds.
Health Care and Dependent Care FSAs – You can use 2025 funds to pay eligible expenses you incur through March 15, 2026. You have until March 31, 2026, to submit claims for reimbursement.
You can use 2026 funds to pay eligible expenses you incur through March 15, 2027. You have until March 31, 2027, to submit claims for reimbursement.
After March 31 each year, you’ll lose any unused funds in your account.
Commuter Benefits FSA – You must submit claims within 180 days of the last day of the month in which you incur an expense.
Be sure to factor these deadlines in when deciding how much to contribute. Except for the Commuter Benefits FSA, you can’t change or stop your contributions during the year unless you experience certain qualifying life events.
Enrollment isn’t automatic
If you don’t enroll in an FSA as a new hire or during Open Enrollment each year, you can’t contribute to an FSA unless you experience certain types of qualifying life events during the year.
Contribution limits
The IRS limits how much you can contribute to your account each year.
Health Care or Limited Purpose FSAs
The Health Care FSA allows you to set aside pre-tax dollars to pay eligible medical, dental and vision expenses such as deductibles, copays, prescription drugs and more.
Under IRS rules, you can’t have a Health Care FSA if you or your covered spouse has an active Health Savings Account (HSA); however, you can contribute to a Limited Purpose FSA to pay eligible dental and vision expenses only.
See a full list of eligible health care expenses, including vision and dental expenses for Limited Purpose FSAs.
You can enroll in the Health Care or Limited Purpose FSA as a new hire, during Open Enrollment or if you have certain types of qualifying life events.
Contribution limit
In 2026, you can contribute up to $3,300.
How to pay expenses
Debit card: Health Care or Limited Purpose FSAs come with a debit card. You can pay eligible expenses with it at doctors’ offices, pharmacies, etc.
Reimbursement: Pay out of pocket then submit claims online to be reimbursed later. You can be reimbursed for up to the amount you elected to contribute for the year, even if your full contribution hasn’t been made to your FSA.
Dependent Care FSA
You can use this FSA to pay for eligible dependent care — day care, babysitting, after-school care, etc. — while you’re at work or school.
See a full list of eligible dependent care expenses.
Eligible dependents include:
- Your children under age 13 who you claim as dependents on your federal tax return
- Children 13 or older and adult dependents who spend at least eight hours in your home each day and are unable to care for themselves because of mental or physical disabilities
You can enroll in the Dependent Care FSA as a new hire, during Open Enrollment or if you have certain types of qualifying life events.
Contribution limit
In 2026, you can contribute up to:
- $5,000 if you’re single or if you’re married and file joint federal tax returns
- $2,500 if you’re married and file separately
If you make over a certain amount of money, you may not be able to contribute the full amount.
The amount you choose to contribute will be deducted before taxes from your paycheck in equal installments throughout the calendar year.
How to pay expenses
Dependent Care FSAs don’t come with debit cards. You’ll pay out of pocket then submit claims online to be reimbursed from the money in your account.
You’ll be reimbursed up to the amount you’ve contributed at the time you submit your claim.
Commuter Benefits FSA
Whether you take transit or drive to work, the Commuter Benefits FSA allows you to use pre-tax dollars to pay work-related transit and parking expenses.
You can start, stop or change contributions to the Commuter Benefit FSA at any time during the year.
Contribution limits
In 2026, you can contribute up to:
- $325 per month for transit expenses, including trains, buses, subways, ferries and vanpools (tolls not included)
- $325 per month for parking expenses
How to pay expenses
Debit card: The Commuter Benefits FSA comes with a debit card with which you can buy transit and parking products.
Reimbursement: Pay out of pocket and submit claims online to be reimbursed. You must submit claims within 180 days of the last day of the month in which you incurred an expense.
If you cancel your enrollment or leave Samsung
Commuter and parking benefits end at midnight on the last day of your employment or the last day you cancel your enrollment in the plan. You’ll have 90 days from that day to submit reimbursement claims.
Important IRS guidelines
- You may not transfer money from one FSA to another.
- You may not claim expenses on your federal tax return if you’ve been reimbursed for them through your FSA.
- You may not use your FSAs to reimburse expenses incurred by your domestic partner or their children unless you can claim them as dependents on your federal tax return.
- If you leave Samsung, you can continue to contribute after-tax funds to the Health Care FSA or Limited Purpose FSA through COBRA and reimburse yourself for claims incurred during the same tax year your employment ends.
- If you don’t continue your Health Care FSA coverage through COBRA, you’ll lose any funds remaining in your account after you leave the company.
Contact
UHC
- myuhc.com
- 1-866-755-2648
- Plan#: 717584
Locate in microsite here: https://yoursamsungbenefits.com/financial-health/fsa/