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save for day care with a flexible spending account

dependent day care spending account (DCSA)

for U.S.-payroll employees

save for day care

This flexible spending account plan allows you to save and pay for certain eligible dependent day care expenses with before-tax dollars.

2024 contribution limit

The 2024 DCSA contribution limit is a minimum of $120 and a maximum of $5,000 (single/married, filing jointly) or $2,500 (married, filing separately).

manage your DCSA

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BenefitConnect (Enroll/Verify Coverage)
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health care FSA

Did you know Chevron also offers a flexible spending account that allows you to save for health care expenses? Learn more here.
The Dependent Day Care Spending Account (DCSA) is a flexible spending account that allows you to save and pay for eligible dependent care expenses – like after-school child care, a licensed child care provider, or school tuition up to kindergarten – so you and your spouse can go to work.

the basics

The Chevron Dependent Day Care Spending Account (DCSA) is a flexible spending account plan. A flexible spending account plan is a voluntary option that allows you to pay for certain eligible expenses with before-tax dollars. Each month, you contribute a set amount to your account through before-tax payroll deductions. Then you use the funds in your account to pay for eligible expenses.

Your contributions to flexible spending accounts reduce your taxable income. For this reason, federal tax laws require you to follow certain rules when using the funds in your account. Keep these rules in mind as you plan how much to contribute each year:

  • Plan your contribution goal carefully. Once you've elected an annual contribution amount, you cannot change it unless you experience certain qualifying life event (for example, you have or adopt a child). 
  • Use it or lose it. Meet the plan deadlines. This plan does not have a carry-over feature. The money in your flexible spending account can be used only for eligible expenses incurred between January 1 and December 31 of each year. You have until June 30 of the following year to submit your claims for expenses, but any remaining balance left in your account after the final claim filing deadline will be forfeited. Note: If you enroll mid-year, you can only claim eligible expenses you incurred after the date your coverage began.
  • Only certain expenses are eligible. The money in your account(s) can be used only for eligible expenses. It's important to make sure that any expenses you've planned are reimbursable.
  • Your account has a specific purpose. You cannot use money in a dependent day care flexible spending account to pay for health care expenses. Likewise, you cannot use money in a health care flexible spending account to pay for dependent day care expenses.
  • There are rules regarding your contributions. The IRS limits the amount you can contribute to a flexible spending account, and the limit may change from year-to-year.
  • Be aware of mid-year enrollment. If you enroll, the amount of before-tax contributions you authorize is deducted from your pay in equal amounts throughout the year and credited to your flexible spending account. Keep this in mind if you are enrolling for the first time late in the year because your election will be spread out over fewer pay periods and could be a larger payroll deduction than you planned for. 
icon of calendar with checkmark
You must re-enroll in a flexible spending account every year; coverage is not automatic. If you want to participate, you must re-enroll during open enrollment every year, even if you're already participating. If you don't make an election during open enrollment, you will not have coverage for the next year. Outside of the open enrollment period, you can make changes only within the 31-day deadline after certain qualifying life events.

plan facts at-a-glance

recent plan changes

Things change; be sure you're informed. The documents provided below are called a summary of material modification (SMM). An SMM explains recent updates to your plan that are not yet captured or updated in your summary plan description (SPD). Be sure to review the SMM for an understanding of important plan updates.

summary plan description (SPD)

The IRS limits the amount you can contribute to a flexible spending account, and the limit may change from year-to-year. You cannot contribute more than the IRS annual limit each year. However, employers are permitted to set an annual limit for their plans that may be less than the IRS annual limit.

2024 contribution limits

The employee contribution limit for the DCSA is:

  • $120 is the minimum contribution.
  • $5,000 in 2024 if you are single.
  • $5,000 in 2024 if you are married and filing a joint return. 
  • $2,500 in 2024 if you are married and filing a separate return.
  • There are additional IRS limitations not listed here. Please reference the summary plan description for additional details.
  • Keep in mind this contribution limit applies to all of the contributions you have made to a flexible spending account plan like this during the year – including a similar plan through another employer.

Chevron does not contribute to the DCSA.

2023 contribution limits

The employee contribution limit for the DCSA is:

  • $120 is the minimum contribution.
  • $5,000 in 2023 if you are single.
  • $5,000 in 2023 if you are married and filing a joint return. 
  • $2,500 in 2023 if you are married and filing a separate return.
  • There are additional IRS limitations not listed here. Please reference the summary plan description for additional details.
  • Keep in mind this contribution limit applies to all of the contributions you have made to a flexible spending account plan like this during the year – including a similar plan through another employer.

Chevron does not contribute to the DCSA.

A special purpose debit card is not available for the Chevron Dependent Day Care Spending Account (DCSA).

Only eligible expenses can be reimbursed under the DCSA. These expenses are defined by IRS rules (See IRS Publication 503) and DCSA plan rules.

The DCSA can reimburse you if you have to pay someone to take care of a qualified dependent so you (or you and your spouse, if you’re married) can work, look for work, or go to school full-time. If your spouse is a stay-at-home parent, you shouldn’t enroll in the DCSA. Qualified dependents include children under age 13, for a disabled child, or for an adult who lives with you and depends on you financially. See the Who's Eligible to Participate section on this page for more details.

eligible expenses

You can preview a list of expenses that are generally considered an eligible expense in the DCSA summary plan description. For a complete list of items that may be considered qualified expenses or exclusions under the plan, access your DCSA account online. (Navigate to your Spending Account Dashboard, then choose How It All Works from the navigation.)

Here are some examples of covered expenses approved by the IRS:

  • Care provided in your home by a baby-sitter or nurse (if a nurse is providing medical services, those expenses would not qualify under the DCSA, but might qualify under the HCSA).
  • Care (such as bathing and preparing meals) provided in your home for a disabled person or an elderly dependent living with you.
  • Day care given outside your home by a licensed day care provider or a provider that’s exempt from licensing requirements.
  • Before-school and after-school care.
  • School tuition, up to kindergarten.
  • Dependent day care expenses incurred while your spouse either is disabled or is a full-time student, even though your spouse does not work.

ineligible expenses

You can preview a list of expenses that are generally not an eligible expense in the DCSA summary plan description or by accessing your DCSA account online. (Navigate to your Spending Account Dashboard, then choose How It All Works from the navigation.)

Some examples of ineligible DCSA expenses include:

  • Charges for nursing-home care.
  • Charges for care provided by your child under age 19 or by someone you claim as a dependent for federal income tax purposes.
  • Expenses you claim for reimbursement under another similar flexible spending account.
  • Medical charges, whether or not the care is covered by a Chevron-sponsored medical plan or another plan to which Chevron contributes, such as a health maintenance organization (HMO).
  • Tuition for school from kindergarten through twelfth grade.
  • Fees charged by an overnight camp.

Your DCSA contribution is deducted from your pay in equal amounts during the year. Chevron does not prefund this account. Each time you file a claim, you’ll be reimbursed for your qualified expenses, up to the amount of money available in your account. If your expenses are greater than the amount in your account, you’ll be reimbursed for the remaining amount after additional contributions are credited to your account.

Reimbursement requests must be sent in no later than June 30 of the year after the year in which you incur the expense. Any balance remaining after June 30 will be forfeited. This money is not available for future expenses or a refund. 

After you receive eligible dependent day care services, you can request for reimbursement through any of the following methods:

  • Online Website Account. Access your DCSA account online at the claims administrator's website.
  • Mobile App. Use your claims administrator's mobile app to submit a claim with supporting documentation.
  • Paper Form. Fill out a DCSA claim form and provide supporting documentation as requested on the form.

set up direct deposit

You can set up direct deposit of approved reimbursements to your bank account. Here's how:

  • Online Website Account. Access your DCSA account online at the claims administrator's website. Navigate to your Spending Account Dashboard. From there, go to the Claims tab, then choose Reimbursement Preference.
  • Call Claim Administrator. If you do not have access to the web, you can also call your claim administrator for assistance with this request.

enrollment & participation

If you're eligible to participate, enroll:

If you’re eligible, you can enroll in the Dependent Day Care Spending Account at any of the following times: 

Note: If you are eligible to enroll in a flexible spending account mid-year because of a qualifying life event or you’re newly hired, note that enrollments or changes for the current calendar year cannot be processed after December 1 for administrative reasons.  

You enroll in this plan for one calendar year at a time. 

  • You must re-enroll in this plan every year to continue your participation, even if you're already currently participating.

Once you've elected an annual contribution amount, you cannot change it unless you experience certain qualifying life event(s). You can make changes to this coverage only under the following circumstances:

  • During open enrollment. You can re-enroll and change the amount of your annual contribution election during open enrollment. Changes you elect during open enrollment take effect January 1 of the following year.
  • During the first 31 days after a qualifying life event that allows for enrollment or a change in your participation in this plan. The ability to make a change and the kinds of changes you can make vary depending on the type of life event.

Qualifying Life Events

Under the DCSA, if you have had to change your day care provider, your day care costs have changed, or your eligibility for the DCSA has changed because your spouse is no longer working, this a considered a qualifying life event under the DCSA and you may be eligible to change your DCSA contributions.

If you are eligible to make a change, you may be eligible to increase, decrease or stop your DCSA contributions for the current calendar year. 

  • Due to the timing of the contribution change process, you must make contribution change requests on or before December 1. Contribution changes after December 1 cannot be applied to your DCSA plan in the current year.
  • Your change must be consistent with the qualifying life event. For example, if you change day care providers and your cost decreases, then you may decrease your contributions. If your spouse stops working, you must stop your contributions.
  • The IRS limit for the maximum allowed annual contribution still applies. If you’re already contributing the maximum, you won’t be able to increase your contributions.
  • You cannot decrease your contributions below the amount you’ve already contributed year-to date.
  • If you stop contributions because your spouse is no longer working, you can restart participation only when your spouse starts working again.

If you’ve experienced a qualifying life event and you want to change your DCSA contribution election, here’s how:

  • Log on to the BenefitConnect website (or call the HR Service Center).
  • Click the gray Initiate a Qualifying Life Event box under the main banner on the home page.
  • Follow the instructions on the screen and select Change(s) related to my children, then Change in Dependent Care Cost or Coverage.

Note: Be sure to review the temporary plan changes due to COVID-19 as they may affect the normal plan rules described below. See the COVID Plan Changes section above.

If enrolled, your participation will end the date your employment ends. This plan is not available through COBRA and it is not available to retirees. 

  • You can continue to use your remaining balance by submitting requests for reimbursement of eligible expenses incurred at any time during the calendar year in which your employment ends. 
  • You may request reimbursement for eligible expenses by no later than June 30 of the following year.
  • You must pay for the expense and submit a claim for reimbursement either by using the form, the online tool, or the mobile app. 

who's eligible to participate

In addition to the general eligibility requirements included below, you’re eligible to participate in the Dependent Day Care Spending Account if you provide day care for a qualified dependent so you can work, and one of the following applies to you:

  • You’re single or legally separated.
  • You’re married and your spouse also works.
  • You’re married and your spouse attends school full-time outside the home at least five months during the year.
  • You’re married and your spouse is mentally or physically incapable of caring for himself or herself because of a disability.

Domestic partners cannot be covered under this benefit.

Except as described below, you’re generally eligible for this Plan if you’re considered by Chevron to be a common-law employee of Chevron Corporation or one of its subsidiaries that it has designated to participate in the Omnibus Health Care Plan and you meet all of the following qualifications:

  • You’re paid on the U.S. payroll of Chevron Corporation or a participating company.
  • You’re assigned to a regular work schedule (unless you’re on a family leave, disability leave,  short union business leave, furlough leave, military service leave or leave with pay) of at least 40 hours a week, or at least 20 hours a week if such schedule is an approved part-time work schedule under the corporation’s part-time employment guidelines.
  • If you’re a casual employee, you’ve worked (or are expected to work) a regular work schedule for more than four consecutive months.
  • If you’re designated by Chevron as a seasonal employee, you’re not on a leave of absence.
  • You’re in a class of employees designated by Chevron as eligible for participation in the plan. 

However, you’re still not eligible if any of the following applies to you:

  • You’re not on the Chevron U.S. payroll, or you’re compensated for services to Chevron by an  entity other than Chevron — even if, at any time and for any reason, you’re deemed to be a  Chevron employee.
  • You’re a leased employee or would be a leased employee if you had provided services to Chevron for a longer period of time.
  • You enter into a written agreement with Chevron that provides that you won’t be eligible.
  • You’re not regarded by Chevron as its common-law employee and for that reason it doesn’t withhold employment taxes with respect to you — even if you are later determined to have been Chevron’s common-law employee.
  • You’re a member of a collective bargaining unit (unless eligibility to participate has been negotiated with Chevron).
  • You’re a professional intern. 

You can participate in the Dependent Day Care Spending Account (DCSA) at the same time you participate in a high deductible health plan, including the Chevron High Deductible Health Plan (HDHP) or the Chevron High Deductible Health Plan Basic (HDHP Basic). Unlike a health care flexible spending account plan, there are no DCSA enrollment restrictions for high deductible health plan participants.

You may become eligible for different benefits at different times. Participation and coverage do not always begin when eligibility begins. Chevron Corporation, in its sole discretion, determines your status as an eligible employee and whether you’re eligible for the plan. Subject to the plan’s administrative review procedures, Chevron Corporation’s determination is conclusive and binding.  If you have questions about your eligibility for this plan, you should contact the HR Service Center.

Under the Dependent Day Care Spending Account, a qualified dependent is one of the following, provided they share your principal place of residence for more than six months of the calendar year: 

  • Your child (or his or her descendant) or sibling (or his or her descendant) under age 13, if the child does not provide over half of his or her own support during the calendar year.
  • Your mentally or physically disabled spouse, if he or she is incapable of caring for himself or herself.
  • Your mentally or physically disabled child, grandchild, sibling, parent, grandparent, aunt, uncle, niece or nephew, if he or she depends on you for at least half of his or her financial support, and is incapable of caring for himself or herself.
  • A mentally or physically disabled individual, if he or she depends on you for at least half of his or her financial support, shares your principal place of abode and is a member of your household for the entire taxable year, and is incapable of caring for himself or herself.

Domestic partners cannot be covered under this benefit.

Also note that:

  • A qualified dependent does not have to be enrolled as a dependent under any company-sponsored benefit plan. 
  • When you enroll in this plan, you do not make an election to enroll your dependent(s) for coverage. 
  • The dependent verification process does not apply to this plan.

contact information

The HR Service Center manages your enrollment in and eligibility for this benefit plan. For all other questions regarding your coverage, contact the claims administrator. A claims administrator manages the administration of your plan — for example, claims, account balances, ID cards, what's covered and what's not, provider networks, phone numbers, the administrator's website or mobile app, and more.

dependent day care spending account (DCSA)

  • Plan Type  Flexible Spending Account Plan
  • Eligibility  U.S. Payroll Employees
  • Enrollment  Enroll on BenefitConnect or call the HR Service Center
  • Claims Administrator  Anthem Blue Cross
  • Phone Talk to Anthem directly for account balance, claims and reimbursements at 1-844-627-1632
  • Phone To enroll or to change contribution election due to a life event, talk to the HR Service Center (Choose the Manage Benefits option, then Health benefits) 
  • Website  For account balance, claims and reimbursements, go to anthem.com/ca
  • Website  To enroll or to change contribution election due to a life event, go to the BenefitConnect website.
  • Mobile App   Sydney Health app from Apple App Store or Google Play
  • Claim Form  Forms Library
  • Address  Anthem Blue Cross FSA Claims  | PO Box 161606  | Altamonte Springs, FL 32716



This communication provides only certain highlights about benefit provisions. It is not intended to be a complete explanation. If there are any discrepancies between this communication and the legal plan documents, the legal plan documents will prevail to the extent permitted by law. Oral statements about plan benefits are not binding on Chevron or the applicable plan. Chevron Corporation reserves all rights, for any reason and at any time, to amend, change or terminate these plans or to change or eliminate the company contribution toward the cost of such plans. Such amendments, changes, terminations or eliminations may be applicable without regard to whether someone previously terminated employment with Chevron or previously was subject to a grandfathering provision. Unless required by applicable law, there are no vested rights with respect to any Chevron health and welfare plan benefit or to any company contributions towards the cost of such health and welfare plan benefits. Some benefit plans and policies described in this document may be subject to collective bargaining and, therefore, may not apply to union-represented employees.

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