A payroll company is adding a benefits account access service.

Paychex Inc., Rochester, N.Y., has started marketing the Paychex FSA Debit Card, a card set up to permit flexible spending account holders to use account funds to make qualified purchases at the point of service.

Holders will have to submit to substantiate some expenditures, but Internal Revenue Service rules will permit holders to use the cards without submitting receipts at some retailers.

Holders can complete “receipt-free” transactions and store with electronic inventory information approval systems that are designed to document FSA-eligible purchases and prevent consumers from using FSA cards to buy products that are not eligible for reimbursement, Paychex says.