Maximum limit applies on an individual basis. If both spouses are eligible for health FSA, each may utilize the limit.
Maximum limit is a plan limit. If employee works for two employers that offer a Health FSA, employee may elect the maximum under each employer’s plan.
Dependent Care FSA
An individual you claim as a dependent on your Federal Tax return under 13 or who is incapable of self-care.
Maximum limit applies on a household basis. If both spouses contribute, limit is split between them. This is not a plan limit, so all contributions in a year count toward $5,000 regardless of employer.