2024 Fsa Rollover Limit. The irs set a maximum fsa contribution limit for 2024 at $3,200 per qualified fsa ($150 more than the prior year). For cafeteria plans that allow the carryover of unused amounts, the maximum carryover amount for 2024 is $640.
Plans that allow a carryover of unspent fsa funds can now permit up to $640 to rollover in 2024 versus the current maximum of $610. The health care (standard or limited) fsa annual maximum plan contribution limit will increase from $3,050 to $3,200 for plan years beginning on or after.