Health flexible spending arrangement (health FSA) is the most common type of flexible spending arrangement (FSA) used to pay medical expenses that are not paid under insurance. Apart from the deductibles, co-payments, and coinsurance for the employee's health plan, expenses that are not covered by the health plan, such as dental and vision expenses and medicines that are sold without prescription, including a first aid kit are paid by health FSA. However, health FSA in violation of federal law cannot pay for health insurance premiums, cosmetic items, cosmetic surgery, controlled substances or items that improve general health. It is also called as medical expense FSA or medical FSA. A health FSA is similar to a health savings account (HSA) or a health reimbursement account (HRA).