Prior to each plan year, employees make elections under their employer’s cafeteria plans. This includes, but is not limited to, pre-tax payroll deduction elections for funds used to pay for certain insurance premiums, pre-tax elections to fund health savings accounts (HSA), health care flexible spending accounts (FSAs), or dependent care FSAs. It’s important for employers and employees alike to understand when annual elections must be made and the special circumstances that allow them to change their elections.

View and download our Annual Elections and Common Permitted Election Changes E-Book for a closer look at some of the common circumstances that allow employees to make or change elections.