<prompt> Human: My friends HR people cannot answer this question -- what happens if a person elects to have 2000 placed in a flexible spending account FSA for a given year but leaves the employer at the end of June working 6 months, not working 6 months?Assuming no money was withdrawn and is subsequently lost from the account to cover medical expenses and 1000 was paid into it via payroll deduction, is the employee responsible for paying the other 1000 for the remainder of the year in which heshe is not employed?  <response>: I think this was a horse trade. The employer keeps the money that isnt used in the FSA at the year end, and in return, they cannot go after people who use more than was contributed and leave. 