Mosaic Primary Care Network Collective Agreement 2023 - 2027

LETTER OF UNDERSTANDING #2

BETWEEN 

MOSAIC PRIMARY CARE NETWORK
(hereinafter referred to as the Employer) 

- and - 

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

RE: FLEXIBLE SPENDING ACCOUNT (FSA) 
 

Effective January 1, 2025 and will not be applicable to Employees that departed prior to January 1, 2025. 

1. Eligibility
   A FSA shall be implemented for all Employees eligible for benefits in accordance with Article 25.03.
2. Calculation
   The FSA will be calculated as follows:
   1. Two thousand three hundred ($2,300) dollars to be allocated to each eligible Employee.
   2. Part-time Employees will receive an amount prorated to their FTE as of November 1st (eligibility date) of each year. 

3. Utilization
   The FSA may be used for the following purposes: 

   3.1 Health Spending Account (HSA):

   1. Expenses are not taxed by the Canada Revenue Agency (CRA) and includes coverage for you and dependents on the benefits plan;
   2. 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 of the Collective Agreement. 

   3.2 Wellness Account (WA)

   1. Wellness Account (WA): The amount of actual claims paid to you is considered a taxable benefit by CRA and this amount will appear on your T4 issued by Mosaic PCN.
   2. Coverage includes expenses incurred by the Employee, and for any dependents.

   Reimbursement for expenses associated with professional development and other eligible expenses including: 

   (i)    licensing fees;
   (ii)    tuition costs or course registration fees; 
   (iii)    travel costs associated with course attendance; 
   (iv)    professional journals; 
   (v)    books or publications;   
   (vi)    software; 
   (vii)    hardware;
   (viii)    fitness centre memberships and fitness equipment. 
   (ix)    mobile digital devices
   (x)    personal computers
   (xi)    ergonomic support
   (xii)    family care including day care and elder care
   (xiii)    alternate transportation including transit passes and/or tickets; and
   (xiv)    other eligible items as outlined in the Insurer’s Wellness Account document.

   3.3 Contribution to a Group Registered Retirement Savings Plan (GRRSP) administered by the Employer. 

   3.4 Contribution to a Tax-Free Spending Account (TFSA) administered by the Employer.

4. Allocation
   1. By December 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 HSA and WA as of December 31st may be carried forward for a maximum of one (1) calendar year.
   3. Reimbursement will be provided by the Employer/Insurer 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 the same calendar year of termination commences employment with the same Employer or with another Employer signatory to this Collective Agreement, shall have their FSA maintained. It is understood that an Employee is only entitled to one (1) FSA within a calendar year.