Employees who consistently work 30 hours or more per week, are eligible to participate in the Dependent Care Flexible Spending Account (FSA). FSA allows employees to deduct, on a pre-tax basis, money to pay for care rendered by a qualified provider. Dependent care can include care for a disabled spouse, dependent children (under age 13) or anyone else classified as your qualified IRS dependent that is physically or mentally incapable of caring for him/herself.