Yes, employers can contribute to an employee’s Flexible Spending Account (FSA), and the employer contribution does not count toward the maximum FSA contribution for the year (in 2024, the maximum contribution is $3,200).
Instead, the employer contribution cannot exceed $500 or whatever amount the employee contributes to the account, whichever is greater.
For example, if the employee chooses not to make an FSA contribution, the employer could deposit $500 into the employee’s FSA. If, instead, the employee decides to contribute $2,400 to the FSA, the employer can match that amount and also deposit up to $2,400.