Flexible Spending
Accounts (FSA)

CF Industries partners with Fidelity Reimbursement Account Services (Fidelity) to administer our three Flexible Spending Account options — the Health Care Flexible Spending Account (HCFSA), the Limited Purpose Health Care Flexible Spending Account (Limited Purpose HCFSA) and the Dependent Care Flexible Spending Account (DCFSA).

You are eligible to participate in our FSA program on your first day of work. If you elect to participate in our FSA program, contributions will be taken out of your paycheck on a pre-tax basis, in equal amounts. For the HCFSA and Limited Purpose HCFSA, your full annual balance is available to you upfront for immediate use. The DCFSA funds are available as your contributions post to your account throughout the year.

Our three types of FSA options are:

Health Care Flexible Spending Account (HCFSA)

Click here to learn more about a Health Care Flexible Spending Account. You can contribute up to $3,200 annually, with pre-tax dollars, to pay for eligible expenses you and your dependent(s) may have. Eligible expenses include non-reimbursed medical, dental, prescription and vision expenses incurred during the plan year. You are eligible to select your annual contribution during your new hire period, annual enrollment or if you experience a qualified change in status consistent with the change. Through our partnership with Fidelity Investments, you have access to the NetBenefits AccessCard to provide you a simple way to pay for eligible expenses. You can pay out-of-pocket for eligible expenses and submit for reimbursement.

Please note: You are not eligible for the HCFSA if you are enrolled in the Advantage PPO with HSA medical plan option.

Limited Purpose HCFSA

You can contribute up to $3,200 annually, with pre-tax dollars, to pay for eligible expenses incurred during the plan year. Please note: A limited purpose HCFSA can be used for eligible dental and vision expenses only. You may participate in this FSA even if you are enrolled in the Advantage PPO with HSA medical option. You are eligible to select your annual contribution during your new hire period, annual enrollment or if you experience a qualified change in status consistent with the change. Through our partnership with Fidelity Investments, you have access to the NetBenefits AccessCard to provide you a simple way to pay for eligible expenses.

Dependent Care Flexible Spending Account (DCFSA)

Click here to learn more about a Dependent Care Flexible Spending Account. Set aside up to $5,000 annually, or up to $2,500 if you and your spouse both work and file taxes separately, on a pre-tax basis to pay for qualified dependent care expenses. This account does not have a debit card; all claims must be submitted for reimbursement on netbenefits.com.

Plan Ahead: Use It or Lose it

The Flexible Spending Accounts (FSAs), are based on IRS regulations and are subject to ‘use it or lose it’ rules. This means a portion, or all unused funds may be forfeited.

• For the HCFSA and Limited Purpose HCFSA: Click here for more details on how to use a Limited Purpose HCFSA through Fidelity.All eligible expenses must be incurred by December 31 of the plan year and submitted to Fidelity for reimbursement by March 31 of the following year. A minimum of $25 and up to $610 of your unused 2023 year-end balance can be carried over to the 2024 plan year. Balances over $610 and under $25 will be forfeited.
• For the DCFSA: All eligible expenses must be incurred by March 15 and submitted to Fidelity by March 31 of the following year. After March 31, any unused funds will be forfeited.

For more information about the Tax-Advantaged Accounts, call Fidelity at 800-835-5095 or visit netbenefits.com.