Reimbursement Account (DCRA) Plan
The CSU Dependent Care Reimbursement Account is a
voluntary benefit for eligible employees that offers significant
tax advantages and could increase an employees take home pay.
The Plan allows for the reimbursement of out-of-pocket dependent
care expenses from money deducted from an employees paycheck
before federal, state and FICA taxes are deducted. Taxable income
on an employee's annual W-2 statement will be reduced by the amount
placed in the account. Expenses
eligible to be reimbursed from the CSU Dependent Care Reimbursement
Account are expenses for certain dependent care if the care is required
in order for the employee (spouse) to work. Eligible dependents
for whom the DCA reimbursements can be claimed are:
- A child under age thirteen (13), for whom an employee or spouse
can claim dependent status on their income tax return,
- A spouse who is physically or mentally unable to care for him/herself,
- A financially dependent member* of an employee's household,
who regularly spends at least eight hours each day in the employees
*Including an employees domestic partner if the domestic
partner is a dependent.
Employees may contribute any amount from a minimum of $20 per month
to a maximum of $416.66 a month ($5,000 annual maximum), and an after-tax administration fee is deducted from each monthly pay warrant in which a contribution is taken.
If an employee is married and filing a separate tax return, the
annual maximum is $2,500. If an employee or spouse's earned income
is less than $5,000 a year, the maximum contribution is equal to
that person's earned income.
Claims reimbursements are processed three (3) times per month per the following schedule:
|Claim Receipt Date
||Claim Reimbursement Date
|5th of the month
||15th of the same month
|15th of the month
||25th of the same month
|25th of the month
||5th of the following month
For additional information regarding the DCRA plan, please refer to
Customer Service Center, the Dependent Care Reimbursement Account Brochure, Administrative Guide and/or appropriate
CSU Technical Letter(s).