Cafeteria Perks and also Your Labor force
http://garretttgwm577.angelfire.com/index.blog/1621996/lunchroom-fringe-benefits-and-your-workforce/
Staff members pay for non-reimbursed expenses from these accounts. However, flexible-spending accounts are "use-it-or-lose-it" accounts; implying that any funds remaining at the end of the year can not be " surrendered,"