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What happens when a terminating employee's reimbursements exceed contributions for that year?

What happens when a terminating employee's reimbursements exceed contributions for that year?
Employees have access to the full annual FSA election amount at the beginning of the year, so there's always a risk that an employee could use their FSA allotment and terminate before they've fully funded the account through payroll contributions. Just as employees risk forfeiting their money if they don't spend it in time, employers risk this money if the employee terminates before their contributions have caught up to their reimbursements.

Employers may not withhold additional funds from the employee's final paycheck to make up for those funds, and the employer also cannot send the employee a bill to recapture those funds. Additional payroll contributions beyond the final paycheck can only be made if the employee elects to continue their plan through FSA COBRA.