https://www.fas.org/sgp/crs/misc/RL32656.pdf

Congressional Research Service (CRS) Report:

Health Care Flexible Spending Accountshttps://www.fas.org/sgp/crs/misc/RL32656.pdf , Janemarie Mulvey, Specialist in Health Care Financing, June 5, 2012

"According to the Bureau of Labor Statistics National Compensation Survey, 39% of all workers in 2010 had access to a health care flexible spending account. When viewed by firm size, 56% of workers in firms with more than 100 workers had access to a health care FSA. The accounts were not as common for workers in small businesses. In establishments with fewer than 100 employees, 20% of the workers could choose to participate in an FSA. Not all employees offered an FSA chose to participate. According to a 2010 Mercer Surveyhttp://www.ehpco.com/documents/MercerNationalSurveyResults2010CentralOH.pdf, 37% of employees offered an FSA chose to participate and the average annual contribution was $1,420. In 2003, FSAs became available to federal employees for the first time. In September 2008, about 240,000 federal employees had health care FSAs."

Donna L. Schulman dlschulman@work.rutgers.edu 732-932-9608 (office) 732-932-8677 (fax)

Labor Education Center 50 Labor Center Way New Brunswick, NJ 08901