Savings & Spending Accounts

Enrolling in a tax-efficient Health Savings Account (HSA) and/or Flexible Spending Account (FSA) can save you money on your health care and dependent care expenses.

2025 accounts:

Perceptive offers the following savings and spending accounts:

• Health Savings Account (HSA): Available only to employees who enroll in the $2,000 Deductible Plan.
• Health Reimbursement Account (HRA): Available only to employees who enroll in the $900 Deductible Plan
• Flexible Spending Accounts (FSAs)
  • Health Care FSA: Available to employees who enroll in the $900 Deductible Plan.
  • Combination FSA: Available to employees who enroll the $2,000 Deductible Plan.
  • Dependent Care FSA: Available to all employees, regardless of medical plan enrollment.

Key Features

• Tax-free money – Money goes in tax-free and comes out tax-free when it’s used for eligible expenses.
• Convenient payroll deductions – Contributing to your accounts is effortless.
• Helpful budgeting tool – Plan for upcoming expenses by setting aside money each paycheck.

Note: You must enroll if you want to contribute to these accounts in 2025, even if you currently participate.

With the $2,000 Deductible Plan, you’re eligible to open and contribute money to a Health Savings Account (HSA) through WEX. The HSA is a tax-free savings account that you own. You can use it to pay for eligible health expenses anytime, even in retirement. Learn more at Aptia365.

HSA features

• Perceptive Contributions. The company helps fund your HSA — that’s free money toward covering your health care expenses! In 2025, Perceptive will contribute $500 to an HSA that you open if you enroll in employee-only medical coverage or $1,000 if you’re covering dependents.
• Save through automatic before-tax deductions. You can also contribute to your HSA through automatic, before-tax payroll deductions. You can adjust your contribution amount throughout the year to match your needs and budget. In 2025, the total contributions (from both you and Perceptive) allowed by the IRS are:
  • Up to $4,300 for employee-only coverage
  • Up to $8,550 for family coverage
  • If you’re age 55 or older, you may contribute an additional $1,000.

See how much you can contribute to an HSA in 2025
	Employee only	Employee + dependents
Contribution limit	$4,300	$8,550
Minus Perceptive’s contribution	$500	$1,000
Your maximum contribution

Never pay taxes with an HSA! Here’s how it works:

Put money in tax-free. Contribute to your HSA through before-tax payroll deductions (up to annual limits). Change your contribution amount anytime. Get company contributions tax-free. $500 for employee-only coverage. $1,000 if you cover dependents	Pay for care tax-free.* Your HSA works like a bank account. Pay for eligible medical, dental, and vision expenses for you and your family using your HSA debit card (provided sufficient funds are in your account) or reimburse yourself later for payments you’ve made. Track your spending, check your balance, reimburse yourself, and more on the WEX website.
Earn interest tax-free. It’s your money! Unused money automatically rolls over every year and can be invested for the future — you can even take it with you if you leave your job. This means you can use your HSA to build up tax-free savings you can tap for your medical expenses in retirement.

* Money in an HSA can be withdrawn tax-free as long as it is used to pay for qualified health-related expenses. If money is used for ineligible expenses, you will pay ordinary income tax on the amount withdrawn, plus a 20% penalty tax if you withdraw the money before age 65.

With the $900 Deductible Plan, you will receive an employer-funded Health Reimbursement Account (HRA), administered by Health Equity, which you can use to help cover the costs of your health care. An HRA is completely funded by Perceptive, without employee contributions. You’ll receive $400 for individual medical coverage or $800 if you cover dependents. Unused money does not carry over at the end of each year, and you cannot take the money with you if you leave the company.

Click here for more details about how the HRA works and how to submit expenses.

Using a tax-free FSA is a great way to save money on health care and/or dependent care expenses. The money you contribute to these accounts comes from your paycheck before it is taxed, and you withdraw it tax-free to pay for eligible expenses.

Before electing your contribution amount, remember to estimate your expenses carefully. You have until March 15th of the following year to use the prior year's contributions. You forfeit any remaining balance after March 15th.

Health Care FSA

Available to employees who enroll in the $900 Deductible Plan, or who waive Perceptive medical coverage

• Contribute up to IRS limit ($3,200 in 2025) through before-tax payroll deductions to help cover eligible medical, vision, and dental expenses.
• Choose your contribution amount during Open Enrollment. You can change your contribution amount during the year only if your personal situation changes.
• Your annual contribution will be divided into equal deductions from each paycheck. Your entire annual contribution amount is available to you from the beginning of the plan year.
• Spend your money by using your FSA debit card or log in to the WEX website to request reimbursement for payments you’ve made.
• You will have a grace period that extends into the following year, allowing you extra time to use up your FSA funds. Eligible expenses incurred through March 15, 2026, may be submitted by March 31, 2026. After that, any unused money will be forfeited.

Combination FSA

Available only to employees who enroll in the $2,000 Deductible Plan

• Designed to work together with your Health Savings Account (HSA) for additional tax-saving opportunities.
• Contribute up to IRS limit ($3,200 in 2025) through before-tax payroll deductions. Note that only dental and vision expenses are allowed until you meet the IRS-required medical deductible of $1,600/individual and $3,200/family, then eligible medical and prescription drug expenses are allowed. For a list of eligible expenses, refer to IRS Publication 502.
• Choose your contribution amount during Open Enrollment. You can change your contribution amount during the year only if your personal situation changes.
• Your annual contribution will be divided into equal deductions from each paycheck. Your entire annual contribution amount is available to you from the beginning of the plan year.
• Spend your money by using your FSA debit card or log in to the WEX website to request reimbursement for payments you’ve made.
• You will have a grace period that extends into the following year, allowing you extra time to use up your FSA funds. Eligible expenses incurred through March 15, 2026, may be submitted by March 31, 2026. After that, any unused money will be forfeited.

Dependent Care FSA

Available to all employees

• Contribute up to $5,000 in 2025 through before-tax payroll deductions to help cover your eligible dependent care expenses, including child care for children up to age 13 and care for dependent elders.
• Choose your contribution amount during Open Enrollment. You can change your contribution amount during the year only if your personal situation changes.
• Your annual contribution will be divided proportionately by pay period and deposited into your account throughout the year. Only money that has actually been deposited into your account is available for you to spend.
• Spend your money by using your FSA debit card or log in to the WEX website to request reimbursement for payments you’ve made.
• Unused money does not carry over at the end of each year — use it or lose it. Be sure to estimate your contribution carefully!
• IMPORTANT! You can’t use your Dependent Care FSA to pay dependent medical expenses.

Yes - You have until March 15th of the following year to use the prior year's contributions. You forfeit any remaining balance after March 15th.

	HSA	Combination FSA	Health Reimbursement Account	Health Care FSA	Dependent Care FSA
Available with	$2,000 Deductible Plan		$900 Deductible Plan		Available to all employees
Receive company contribution	Yes	No	Yes	No	No
Change your contribution amount anytime	Yes	No	No	No	No
Access your entire annual contribution amount at the beginning of the plan year	No	Yes	Yes	Yes	No
Use the money for	All eligible health care expenses	Only dental and vision expenses until you meet the IRS-required deductible, then use for all eligible health care expenses	All eligible health care expenses	All eligible health care expenses	Eligible dependent care expenses, including child care for children up to age 13 and care for dependent elders Cannot be used to pay for dependent medical expenses
“Use it or lose it” at year-end	No	Yes - You have until March 15th of the following year to use the prior year's contributions. You forfeit any remaining balance after March 15th.		Yes	Yes
Money is always yours to keep	Yes	No	No	No	No