A 2007 survey of approximately 2000 employers found that 22% of firms that offer health benefits offer a flexible spending account. Large firms (200 or more workers) are more likely to offer this benefit than small firms (3-199 workers) (73% vs. 20%) (p. 6)
The Kaiser Family Foundation/Health Research and Educational Trust 2007 Annual Employer Health Benefits Survey (Kaiser/HRET) reports findings from a telephone survey of 1,997 randomly selected public and private employers. Firms range in size from small enterprises with a minimum of three workers to corporations with more than 300,000 employees.