Section 9.23 - Pre-tax Options for Commission BenefitsEmployees' share of basic life and health insurance premiums will be deducted from their paychecks on a pre-tax basis. Employees may change the tax status of their premium deductions during Annual Enrollment or upon a qualifying event.
(1)Health Care Spending Account Program. Active State Employees who work at least 18.75 hours in a 37.5-hour work week or 20 hours in a 40-hour work week and are eligible for Health Coverage may arrange to pay for their out-of-pocket health care expenses on a pre-tax basis through the Commission's Health Care Spending Account program. Participating Employees pay a specified sum based on their elected amount as determined by the Commission by payroll deduction for non-covered health-related expenses. The Commission and the vendor(s) administering pre-tax options for Commission Employees establish the procedures, terms, and conditions consistent with Internal Revenue Code rules. Such rules require that any unused funds in a participant's account at the plan's year end be forfeited. Participants must reenroll each year during open enrollment.(2)Dependent Care Assistance Program. Active State Employees who work at least 18.75 hours in a 37.5-hour work week or 20 hours in a 40-hour work week and are eligible for Health Coverage who have employment-related dependent care expenses for a dependent child who is younger than 13 years old when care was provided and for whom a tax exemption can be claimed, a spouse who was physically or mentally unable to care for themselves and lived with you for more than half the year, a dependent who was physically or mentally unable to care for themselves and for who an exemption can be claimed, and lived with you for more than half the year may pay for certain dependent care expenses through the Commission's Dependent Care Assistance Program. Participants elect an annual dollar amount to be taken as a payroll deduction, up to a maximum set by the Commission, to pay for qualified child and elder day care, after school programs, and certain day camp dependent care expenses. Participants must reenroll each year during open enrollment.Amended by Mass Register Issue 1310, eff. 4/8/2016.Amended by Mass Register Issue 1450, eff. 8/20/2021.Amended by Mass Register Issue 1524, eff. 7/1/2024.