Carewest Collective Agreement 2020-2024

LETTER OF UNDERSTANDING #6

BETWEEN

CAREWEST

- and -

HEALTH SCIENCES ASSOCIATION OF ALBERTA
(hereinafter referred to as the Union)

RE:  FLEXIBLE SPENDING ACCOUNT
 

1. Eligibility
   1. A FSA shall be applicable for all Employees eligible for Benefits in accordance with Article 25.08(a), (i), and (ii)
   2. A regular Employee who is employed in more than one position with the Employer will receive one FSA based upon the combined total of their full-time equivalencies (FTE's).
2. Calculation
   
   Effective April 1, each year, the FSA will be calculated as follows:
   1. one thousand two hundred and fifty dollars ($1250) to be allocated to each eligible Employee, plus
   2. one thousand five hundred dollars ($1500) to be allocated to each eligible full-time Employee prorated for each eligible part-time Employee based on their FTE as of February 1 (eligibility date) of each year.
3. Utilization
   
   The FSA may be used for the following purposes:
   1. Reimbursement for expenses associated with professional development including:
      1. tuition costs or course registration fees
      2. travel costs associated with course attendance
      3. professional journals
      4. books or publications
      5. software
      6. hardware
      7. mobile digital devices
      8. personal computers
      9. ergonomic support
      10. alternate transportation
   2. Reimbursement for the cost of professional registration or voluntary association fees related to the Employee's discipline.
   3. Reimbursement for health and dental expenses that are eligible medical expenses in accordance with the Income Tax Act and are not covered by the benefit plans specified in Article 25.01(b)(v) and 25.01(b)(vi) of the Collective Agreement.
   4. Contribution to a Registered Retirement Savings Plan administered by the Employer or a Tax-Free Savings Account (TFSA).
   5. Wellness expenses which may include, but are not limited to, such expenditures such as fitness centre memberships and fitness equipment.
   6. Family care including day care and elder care.
   7. Alternate transportation including transit passes and/or tickets.
4. Allocation
   1. By February 1 (allocation date) of each year, Employees who are eligible for the FSA will make an allocation for utilization of their FSA for the subsequent calendar year.
   2. Any unused allocation in an Employee's FSA as of March 31 of each calendar year may be carried forward for a maximum of one (1) calendar year.
   3. Employees who are laid off after April 1st  in the year in which the funds are available, shall maintain access to the fund for the balance of that calendar year while on layoff.
   4. Employees who are on an approved leave of absence after April 1st in the year in which the funds are available, shall maintain access to the fund for the balance of that calendar year.
   5. Reimbursement will be provided by the Employer within two pay periods upon submission of an original receipt.
5. Implementation
   1. Where the Employer is the administrator of the account, it shall determine the terms and conditions governing the FSA.  A copy of these terms and conditions shall be provided to the Union.
   2. Where the Employer chooses to contract with an insurer for the administration of the FSA, the administration of the Account shall be subject to and governed by the terms and conditions of the applicable contract.  A copy of this contract shall be provided to the Union.

   3. The FSA shall be implemented and administered in accordance with the Income Tax Act and applicable Regulations in effect at the time of implementation and during the course of operation of the FSA.

6. An Employee who terminates employment voluntarily and who within six (6) months of termination recommences employment with the Employer shall have their FSA maintained as though their employment had been continuous.