Can a furloughed employee change a voluntary contribution to a 125 Flex Cafeteria plan. Here is a note from on this specific topic. It is well written and to the point.

It is important to understand an employer’s obligation to maintain benefits during leave. In general, if an employee is on a paid leave of absence, they will retain benefits eligibility as long as they are receiving any regular pay from their employer. On the other hand, if an employee is on an unpaid leave, their benefits eligibility will depend on the type of leave and the employer’s leave policy. 

Please note that at this time, the rules about changing benefit elections on a voluntary basis have not changed. This means that unless they experience a permitted election change event, including a leave of absence, participants typically will not be able to adjust benefit elections under a cafeteria plan, such as their medical or prescription drug, dental or vision coverage, or Health Care FSA elections. Keep in mind, however, that Dependent Care FSA elections are more flexible, and participants can change these elections if they experience a change in daycare providers or the cost of dependent care.