Why this 2026 guide matters
Remote and hybrid work haven’t vanished. In 2024, a third of U.S. workers spent time working at home on the days they worked (33%), and those who did averaged about 5.1 hours of work at home per day. That’s a lot of typing—and a big reason ergonomic input devices matter. (bls.gov)
This guide covers two ways to get your ergonomic keyboard or pointing device paid for:
- Employer reimbursement (with an actionable California Labor Code §2802 walkthrough that many other states look to as a model)
- Pre‑tax HSA/FSA strategies using a Letter of Medical Necessity (LMN)
Part 1: When employers must reimburse ergonomic gear (with a California focus)
The core rule: “Necessary expenditures” must be reimbursed
California Labor Code §2802 requires employers to reimburse employees for all necessary expenditures incurred as a direct consequence of performing their job duties or obeying the employer’s directions. In plain English: if you had to spend money to do your job, your employer generally has to pay you back. (leginfo.legislature.ca.gov)
What counts as “necessary”? Courts look at reasonableness and whether the cost was required for the job. Prior cases confirm that recurring remote‑work costs (like home internet and phone) and required equipment are in scope—even if a government order triggered remote work. Examples:
- Cochran v. Schwan’s: Employers must reimburse a reasonable percentage of personal cell phone bills used for work, even if the employee has an unlimited plan. (law.justia.com)
- Williams v. Amazon (N.D. Cal. 2022–2023): A claim for home‑office expenses (internet, etc.) during mandated remote work could proceed; an employer can’t avoid reimbursement by pointing to government stay‑home orders. (casemine.com)
- Thai v. IBM (Cal. Ct. App. 2023): Reversed a dismissal of a PAGA claim; the court emphasized §2802 requires reimbursement for necessary expenses incurred performing job duties during remote work. (law.justia.com)
Important public‑sector caveat (California): In 2025, the Court of Appeal held §2802 does not apply to public employers like the California State University system (Krug v. Board of Trustees of CSU). Private‑sector employees remain covered. (laborlawyers.us)
Stipends and “we already pay you more” defenses
California’s Supreme Court allows employers to cover business expenses through stipends or increased wages—if the employer can identify the portion meant for reimbursement and prove it fully covers actual necessary costs. If not, they still owe you the shortfall. This comes from Gattuso v. Harte‑Hanks (2007). (law.justia.com)
Does that include ergonomic keyboards and pointing devices?
Often, yes—especially when:
- Remote work is required (or strongly expected) and no standard keyboard/mouse is provided, or
- A standard device makes it hard or painful to perform your job and an ergonomic alternative is needed to continue working effectively (document the issue—see the checklist below).
If your employer already offers suitable equipment or a stipend that reasonably covers the need, you may not be entitled to a duplicate purchase or an upgrade that’s a matter of preference. When in doubt, ask for pre‑approval in writing and explain the business need.
Note: Some other states have their own reimbursement laws (for example, Illinois requires reimbursement of necessary expenses and sets documentation timing rules). Check local law if you’re outside California. (ilga.gov)
Part 2: Using HSA/FSA dollars with a Letter of Medical Necessity (LMN)
If your need is medical (e.g., physician‑diagnosed tendinopathy, carpal tunnel, chronic neck/shoulder pain aggravated by typing), your ergonomic keyboard or pointing device may qualify as a medical expense under IRS rules—often with a Letter of Medical Necessity.
- IRS Publication 502 explains that medical expenses are amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease (not general well‑being). (irs.gov)
- Federal FSA guidance shows “ergonomic home office furniture and accessories” are eligible with appropriate documentation—a physician‑signed LMN plus a detailed receipt. (fsafeds.gov)
- Major administrators note that many ergonomic items (including specialized keyboards, wrist supports, stands) are eligible with an LMN. (fsastore.com)
What your LMN should say
A solid LMN is a one‑page note on your provider’s letterhead that includes: your diagnosis, the specific item (e.g., “split ergonomic keyboard”), how it treats your condition, and duration of need (e.g., “12 months”). Many administrators provide an LMN form you can use. (fsastore.com)
HSA/FSA do’s and don’ts
- Don’t double‑dip. If your employer reimburses the device, you can’t also pay for it with HSA/FSA dollars. HSAs specifically require that distributions only cover expenses not already paid or reimbursed elsewhere. (irs.gov)
- Keep records. For HSAs, keep the LMN and itemized receipt in your tax files; the IRS can ask you to substantiate expenses. FSA plans may require you to submit the LMN and detailed receipt with the claim—and they often remind you to keep receipts. (irs.gov)
- Know the stakes. If you use HSA funds for non‑qualified expenses, the amount becomes taxable and (if you’re under 65) generally subject to a 20% additional tax. (irs.gov)
Action plan: Pick the right path and get approved
If this is a job‑necessity purchase (employer reimbursement)
If this is a medical‑necessity purchase (HSA/FSA)
Documentation checklist (save these!)
- Employer path: remote‑work directive or expectation, pre‑approval email, itemized receipt, reimbursement request, and proof of any stipend/true‑up method. (law.justia.com)
- HSA/FSA path: LMN (with diagnosis, device, duration), itemized receipt, and plan claim confirmation. Keep receipts—many plans (and the IRS) expect you to substantiate. (fsafeds.gov)
Common pitfalls (and how to avoid them)
- Buying first, asking later. Get pre‑approval (employer) or an LMN (FSA/HSA) before you click “Checkout.” (fsafeds.gov)
- Duplicate reimbursement. If your employer pays, don’t also use HSA/FSA, and vice versa (that’s disallowed for HSAs and will get FSA claims denied). (irs.gov)
- Public‑sector expectations in California. §2802 doesn’t cover public employers after Krug; check your agency’s policy and any union agreement. (laborlawyers.us)
- State differences. Beyond California, states like Illinois have their own reimbursement rules; confirm your state’s timelines and documentation standards. (ilga.gov)
Quick decision tree: Office need vs. medical need
- Are you required/expected to work remotely and lack suitable input devices to do your job? → Ask employer for equipment or reimbursement under §2802 (or your state’s analog). If offered a stipend, confirm it fully covers your actual cost. (leginfo.legislature.ca.gov)
- Do you have a diagnosed condition that an ergonomic keyboard/pointing device treats? → Use HSA/FSA with an LMN (no double‑dip if your employer already reimburses). (fsafeds.gov)
- Both apply? → Start with employer reimbursement (job necessity). If the employer won’t cover an upgraded, medically prescribed device, you may be able to use HSA/FSA with a strong LMN for the medical‑necessity portion. (fsafeds.gov)
Final word
This isn’t legal or tax advice, but it is a playbook. In 2026, the fastest path to “paid for” is clear documentation, the right reimbursement channel, and a short, well‑timed message to HR or your FSA/HSA admin. Your wrists—and your wallet—will thank you.
