Stettler District Ambulance Association Collective Agreement 2023 - 2026

LETTER OF UNDERSTANDING #3

BETWEEN

STETTLER DISTRICT AMBULANCE ASSOCIATION
(hereinafter called the "Employer")

AND

HEALTH SCIENCES ASSOCIATION OF ALBERTA
(hereinafter called the "Union")

RE: FLEXIBLE SPENDING ACCOUNT
 

1. Establishment of Flexible Spending Account (FSA)
   
   The Employer agrees to maintain an FSA in each year of this Collective Agreement. Such account replaces the current provisions of the Collective Agreement for Full-Time Employees.
2. Eligibility
   1. An FSA shall be implemented for all Employees eligible for benefits in accordance with Article 19 Employee Benefit Plans and Temporary Full-time Employees.
   2. A Full-time Employee who is employed in more than one (1) position with the Employer will receive one (1) FSA based upon the combined total of their full-time equivalencies (FTE's).
3. Calculation
   
   The FSA will be calculated as follows: 
   
   Effective date of ratification an additional five hundred dollars ($500) dollars will be allocated to each eligible Employee.
   
   i)  Effective January 1, 2025, three thousand two hundred and fifty dollars ($3250.00) to be allocated to each eligible Employee;
   
   ii)  Effective January 1, 2026, three thousand two hundred and fifty dollars ($3250.00) to be allocated to each eligible Employee.
4. 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 and hardware; and
      6. late fees and penalties.
   2. Reimbursement for the cost of professional registration (ACoP dues) and medical examination fees 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 the Union/Association Joint Communication on Eligibility as amended by those parties from time to time, and which are not covered by the benefit plans specified in Article 19.03 of the Collective Agreement.
   4. Contribution to a Registered Retirement Savings Plan administered by the Employee 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, pursuant to the eligibility requirements set out in the Union/Association Joint Communication on Eligibility, as amended by those parties from time to time.
   6. Family care including day care and elder care.
5. Allocation
   1. By December 1st (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 December 31st of each calendar year may be carried forward for a maximum of one (1) calendar year.
   3. Reimbursement will be provided by the Employer upon submission
      of an original receipt.
6. 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.