Flexible Benefit Allowance

A state paid statutory benefit for covering the cost of health insurance over a twelve (12) month period.  If not taking health insurance but qualify, may take the “In Lieu of FBA” benefit as taxable compensation.

• Flexible Benefit Allowance District User Guide revised 09/17/2025
• Flexible Benefit Allowance Instructions  (Please Read)
• Common Questions on Flexible Benefit Allowance - revised 09/02/2025
• Calendar Comparison
• Flexible Benefit Allowance History FY99-FY26
• Employees Group Insurance Division (EGID) Rates

• § 26-102. Purpose
• § 26-104. Funding to Provide Flexible Benefit Allowance - Cafeteria Plan
• § 26-103. Definitions
• § 26-105. Use of Flexible Benefit Allowance

• Attorney General Opinion 4   02/06/2003
• Attorney General Opinion 15  04/07/2003

• FY2026 FBA Allocation (07/23/2025
• FY2025 FBA Allocation (12/09/2024)
• FY2025 FBA Allocation (08/20/2024)
• FY2025 FBA Allocation (08/12/2024)
• FY2024 FBA Allocation (05/09/2024)
• FY2024 FBA Allocation (02/08/2024
• FY2024 FBA Allocation (12/27/2023)
• FY2024 FBA Allocation (08/07/2023)
• FY2023 FBA Allocation (02/08/2023)
• FY2023 FBA Allocation (11/09/2022)
• FY2023 FBA Allocation (08/08/2022)
• FY2022 FBA Allocation (03/08/2022)
• FY2022 FBA Allocation (11/23/2021 revised 12/8/2021)
• FY2022 Flexible Benefit Allowance Allocation (07/23/2021)
• FY2021 Flexible Benefit Allowance Allocation (03/11/2021)
• FY2021 Flexible Benefit Allowance Allocation (03/02/2021)
• FY2021 Flexible Benefit Allowance Allocation (12/15/2020)
• FY2021 Flexible Benefit Allowance Allocation (07/31/2020)
• FY2020 Flexible Benefit Allowance Allocation (02/26/2020)
• FY2020 Flexible Benefit Allowance Allocation (08/12/2019)
• FY2020 Flexible Benefit Allowance Allocation (08/07/2019)
• FY2019 Flexible Benefit Allowance Allocation (03/07/2019)
• FY2019 Flexible Benefit Allowance Allocation (08/11/2018)
• FY2018 Flexible Benefit Allowance Allocation (05/08/2018)
• FY2018 Flexible Benefit Allowance Allocation (04/08/2018)
• FY2018 Flexible Benefit Allowance Allocation (03/11/2018)
• FY2018 Flexible Benefit Allowance Allocation (11/09/2017)
• FY2018 Flexible Benefit Allowance Allocation (08/16/2017)
• FY2018 Flexible Benefit Allowance Allocation (08/12/2017)
• FY2017 Flexible Benefit Allowance Allocation (02/24/2017)
• FY2017 Flexible Benefit Allowance Allocation (12/06/2016) 
• FY2016 Flexible Benefit Allowance Allocation with SB1572 Supplemental (03/29/16) (pdf) (excel)
• FY2016 Flexible Benefit Allowance Comparison with Revenue Failure (03/06/16) (pdf) (excel)
• FY2015 Flexible Benefit Allowance Allocation
• FY2014 Flexible Benefit Allowance Allocation
• FY2013 Flexible Benefit Allowance Allocation
• FY2012 Flexible Benefit Allowance Allocation
• FY2011 Total FBA Funding Adjustment Report
• For more information on Flexible Benefit Allowance, contact State Aid at (405) 521-3460.
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