Cafeteria Plan Open Enrollment: Do You Have to Re-Enroll Every Year?

• Section 125 elections must be made before the plan year begins, and the plan generally cannot let you revoke them during the coverage period (IRS cafeteria plan training, lesson 4).
• Whether your choices roll over depends on your employer's written plan, not on a federal default.
• Evergreen elections continue "unless the employee files an election not to participate" (AssuredPartners, Section 125 Election Rules Snapshot).
• Sources disagree on FSAs, and most employers ask for a fresh FSA election each year, so assume you must re-elect unless HR confirms otherwise.
• Pre-tax premiums save you 7.65% in Social Security and Medicare tax on those dollars (IRS Tax Topic 751, 2026).

Open enrollment emails arrive every fall, and many employees ask the same thing: do I have to sign up again, or will my benefits just continue? The honest answer is that it depends on your employer's plan. This guide shows how to find out, and what to do before the deadline passes.

When is the deadline to choose your cafeteria plan benefits?

The deadline is before your plan year starts. For a plan that runs on the calendar year, that means before January 1. The IRS says participants "must elect the amounts and types of benefits to be received prior to the beginning of the plan year" (IRS cafeteria plan training, lesson 4).

Your employer sets the exact date inside that limit. Open enrollment usually closes a few weeks earlier so payroll can load your choices. Ask HR for the closing date in writing.

Do you have to re-enroll in a cafeteria plan every year?

Not always. Employers use one of two methods, and the written plan says which one applies to you.

AssuredPartners describes the rolling method this way: "Current participants' elections continue to the next plan year unless the employee files an election not to participate." HR Training Center adds that employers must "notify employees well in advance that their elections will roll over automatically."

If you never received a notice about rollover, do not assume it applies. Ask HR.

What happens if you miss open enrollment?

The result depends on the method. With evergreen elections, your prior choices usually continue. With affirmative elections, you may end up with no pre-tax election for the new year.

After the plan year starts, you generally cannot fix it. Elections are locked, and changes are allowed only for specific events such as marriage, a birth or a loss of other coverage. Benecor Health explains those events in its qualifying life events guide→.

Which benefits roll over and which do not?

Premium benefits, such as medical, dental and vision, are the ones most often set to roll over. Newfront, a benefits broker, says most employers limit rolling elections to those benefits.

Accounts that you fund and spend yourself are handled with more care:

• Health FSA and dependent care FSA: HR Training Center says evergreen elections cannot be used for these. Newfront says they are technically allowed but not advisable because of the use-it-or-lose-it rule. Plan to choose a new FSA amount every year unless HR tells you otherwise.
• HSA: Newfront notes an HSA election cannot roll if you move to a plan that is not a high-deductible health plan.

Benecor Health's FSA rollover and carryover guide→ explains what happens to unused FSA money.

How much does re-electing save you?

Money you put toward pre-tax premiums skips Social Security and Medicare tax, which is 7.65% for employees (6.2% plus 1.45%, IRS Tax Topic 751, 2026). If you elect $400 a month, that is about $30.60 a month in payroll tax you do not pay, or $367.20 over a year.

That is an example, not a promise. Your savings depend on your pay, your state and your plan. Benecor Health's guide on what a cafeteria plan is→ shows how to read the numbers on your paystub.

What should you ask HR before open enrollment closes?

Ask for answers in writing, and ask for the plan document if you have never seen it. A Section 125 plan must be a written plan (26 U.S.C. 125), so HR should be able to share it.

1. Do my elections roll over, or must I choose again?
2. Which benefits roll over, and which need a new election?
3. What is the exact enrollment deadline?
4. Will I get a notice before anything rolls over?
5. What is the plan year, and when do changes become locked?
6. Which life events allow a mid-year change, and how many days do I have to ask?

Benecor Health's Section 125 plan document guide→ shows what the written plan should say.

What if your employer added a plan you did not choose?

Employees sometimes find a new Section 125 deduction after enrollment closes. Elections are generally locked for the plan year, and mid-year changes are only allowed for specific IRS-recognized events (26 CFR 1.125-4; IRS Publication 15-B, 2026).

Who handles open enrollment for the employer?

The employer is the plan sponsor and stays responsible for the plan. Many employers use a third-party administrator to keep the plan document, election forms and notices in line. If you run the benefits for your company, see Benecor Health's Section 125 setup steps→ and schedule a time with a Benecor benefits expert.

Sources: IRS, Cafeteria Plans training, Lesson 4 (irs.gov); IRS Tax Topic 751, Social Security and Medicare Withholding Rates (2026); IRS Publication 15-B, Employer's Tax Guide to Fringe Benefits (2026); 26 U.S.C. 125, Cafeteria plans (Cornell Legal Information Institute); AssuredPartners, Section 125 Election Rules Snapshot; Newfront, Passive Enrollments with Rolling Elections; HR Training Center, Cafeteria Plan Election Options.