This DCRA plan allows for monthly employee pre-tax contributions to an account established for the reimbursement of eligible dependent care expenses. Based on IRS regulations, the CSU has set the DCRA employee annual contribution limit at $5,000. However, employees who are married and file a separate tax return are limited to an annual maximum of $2,500. If an employee or spouse's earned income is less than $5,000 a year, the maximum contribution is equal to that person's earned income.

On a monthly basis, employees can contribute an amount from a minimum of $20 to a maximum of $416.66. Employees enrolling mid-year are also limited to a maximum contribution of $416.66 per month. Contributions must be made by payroll deduction. The monthly dollar amount selected by the employee is deducted from the employee's salary before federal, state and FICA taxes are withheld. All contributions are held in an account until eligible expenses are incurred and claimed for reimbursement.