What is the difference between a cafeteria plan and a flexible spending account?

A cafeteria plan is a benefits package that allows employees to choose from a variety of pre-tax benefits, such as health insurance, retirement plans, and other perks, tailored to their individual needs. In contrast, a flexible spending account (FSA) is a specific type of account that allows employees to set aside pre-tax dollars for eligible medical or dependent care expenses. While both offer tax advantages and flexible options for employees, a cafeteria plan encompasses a broader range of benefits, whereas an FSA focuses specifically on reimbursing qualified expenses.