Master Agreement Between the Government of the Province of Alberta and the Alberta Union of Provincial Employees

Letter of Understanding

Health Spending Account



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1. A Health Spending Account (HSA) shall be established effective April 1, 2012 for all employees eligible for health plan benefits in accordance with this Collective Agreement. A sum of $750 for each eligible employee shall be allocated by the Employer to the HSA.
2. In each year thereafter beginning April 1, 2013, a sum of $750 shall be allocated by the employer to the eligible employee’s HSA.
3. The Parties understand the HSA will be implemented on September 1, 2012.
4. In the first year of the HSA:

eligible employees who are active on September 1, 2012 shall be entitled to claim expenses from April 1, 2012 if they were also an active employee on April 1, 2012; and

  ii. eligible employees who commence employment after April 1, 2012 shall be entitled to claim expenses from their date of commencement.
5. The HSA year is from April 1 to March 31. Any unused allocation in an employee’s HSA at the end of the HSA year will be carried forward to the next HSA year. The unused allocation cannot be carried forward beyond one (1) HSA year. Any unused funds after the second year are forfeited back to the Employer in accordance with the Income Tax Act. Outstanding expenses which exceed the annual HSA allocation shall not be carried forward to the next HSA year.
6. The HSA may be utilized by employees for the purpose of receiving reimbursement for health and dental expenses that are eligible medical expenses in accordance with the Income Tax Act.
7. If the Employer contracts with a service provider for the administration of the HSA, the administration of the HSA shall be subject to and governed by the terms and conditions of the applicable contract for services.
8. The HSA shall be implemented and administered in accordance with the Income Tax Act and all applicable regulations and guidelines.

Dated this 17th day of May, 2011

Public Service Commissioner
President, Alberta Union of
Provincial Employees

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Article Title

1 Definitions
2 Terms of Employment
3 Master/Subsidiary Agreements
4 Application
5 Management Recognition
6 Union Recognition
7 Legislation and the Collective Agreement
8 Union Membership and Dues Check-Off
9 Employer-Union Relations
10 Employer-Employee Relations
11 Time Off for Union Business
12 Lay-Off and Recall
13 Attendance
14 Acting Incumbent
15 Position Abolishment
16 Hours of Work
17 Overtime
18 Shift Differential
18A Weekend Premium
19 Call Back Pay
20 Reporting Pay
21 Standby Pay
22 Northern Allowance Pay
23 Workers' Compensation Supplement
24 Forest Fire Operations, Flood Control and Pollution Control
25 Correctional Institution Salary Allowance
26 Subsistence, Travel and Moving Expenses
27 Probationary Employee and Period
28 Disciplinary Action
29 Grievance Procedure
30 Institutional Fire Prevention and Control
31 Casual Illness
32 General Illness
33 Proof of Illness
33A Long Term Disability (LTD)
34 Health Plan Benefits
35 Insurance
36 Paid Holidays
37 Annual Vacation Leave
38 Special Leave 
39 Military Leave
40 Adoption/Parental Leave
40A Maternity Leave
41 Court Leave
42 Employment Insurance Premium Reduction
43 Safety and Health
44 Parking
45 Rates of Pay
46 Leave Without Pay
47 Term and Effective Date
48 Printing of Agreements
49 Employee Benefits Committee
Supplement II - Institution Fire Prevention and Control Fire Fighters - Schedule of Remuneration
Supplement III - Modified or Flexible Hours of Work
Addendum I
Addendum II
Letter of Understanding - Terms of Reference Article 49 - Employee Benefits Committee
Letter of Understanding - Employment Standards Code, Scheme of Employment Covering the Master and Subsidiary Agreements
Letter of Understanding - Separation Payment for Restructuring
Schedule - Separation Payment
Standard Separation Payment for Restructuring Termination Agreement for Bargaining Unit Employees
Letter of Understanding - Separation for Temporary Employees and 2850 Hour Wage Employees
Standard Separation for Temporary and 2850 Hour Wage Bargaining Unit Employees Termination Agreement
Letter of Understanding - Payout of Annual Vacation
Letter of Understanding - 6 and 3 Work Schedules
Letter of Understanding - Health Spending Account
Letter of Understanding - Paid Up Life Insurance
Letter of Understanding - Legal Fees
Note: The following Letters of Understanding and Schedules do not form part of the Master Agreement but are included here for  information purposes only.
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