The 2025 dependent care FSA contribution limit is the maximum amount of money that can be contributed to a dependent care flexible spending account (FSA) for 2025. The limit is set by the Internal Revenue Service (IRS) and is adjusted annually for inflation.
Dependent care FSAs are employer-sponsored accounts that allow employees to set aside pre-tax dollars to pay for eligible dependent care expenses, such as childcare, eldercare, and summer camp. Contributions to the account are deducted from the employee’s paycheck before taxes are calculated, reducing the employee’s taxable income. The funds in the account can be used to reimburse the employee for eligible expenses incurred during the plan year.
