Wheatland & Adjacent Districts Emergency Medical Services Association Collective Agreement 2018-2023

LETTER OF UNDERSTANDING #3

BETWEEN

WHEATLAND AND ADJACENT DISTRICTS EMERGENCY MEDICAL SERVICES ASSOCIATION

-and-

HEALTH SCIENCES ASSOCIATION OF ALBERTA

RE: FLEXIBLE SPENDING ACCOUNT (FSA)
 

1. Establishment of Flexible Spending Account (FSA)
   The Employer agrees to establish an FSA effective January 1, 2011. Such account replaces the current provisions of Article 34.08, 34.09 and 34.10 effective January 1, 2011.
2. Eligibility
   1. An FSA shall be implemented for all employees eligible for benefits in accordance with Article 34.06 (a) (i) and (ii).
   2. A Regular 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. The FSA shall be pro-rated for each eligible employee, except that there will be no pro-rating of the FSA for absences due to WCB or Accident/Illness or Maternity Leave. Employees will earn their FSA based on two thousand one hundred ninety (2190) hours worked in the calendar year January 1st to December 31st.
3. Calculation
   The FSA will be calculated as follows:
   1. Two thousand seven hundred and fifty dollars ($2,750) to be allocated to each eligible regular full-time Employee.
   2. Two thousand seven hundred and fifty dollars ($2,750), prorated based on full-time equivalency, to be allocated to each eligible regular part-time Employee.
   3. Employees who commence employment part way through a calendar year, or who becomes benefits-eligible part way through a calendar year, shall have their FSA calculated based on 3 (a) and (b) above, pro-rated based on the number of months in the year that remain in the year at the time of benefits-eligibility.
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; and
      5. software
   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 34.01 (a) and 34.01 (b) of the Collective Agreement.
   4. Contribution to a Registered Retirement Savings Plan or Tax Free Savings Account.
   5. Expenses for health, fitness or recreation, as approved by the Chief Administrative Officer.
   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 between three (3) available categories:
      1. Section 4(c);
      2. Section 4(d); and
      3. Sections 4(a), (b), (e) and (f).

   2. Reimbursement will be provided by the Employer upon submission of an original receipt and on approval by the Chief Administrative Officer.

   3. Employees may carry over FSA for one (1) calendar year. This request must be made in writing to the Employer by Dec 1st. 

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 Association.

   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 Association.

   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.

7. It is understood that an Employee shall only have one (1) FSA allocation per year.