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Enrolling in a health and/or dependent care flexible spending account (FSA) allows employees who are health plan members to set aside part of their salary on a pre-tax basis each pay period to pay for certain out-of-pocket expenses. You can use a health FSA to pay for medical, dental and vision care expenses not covered by your health plan. A dependent care FSA can be used to reimburse eligible child care or dependent self-care expenses so that you and your spouse can work or actively look for work.