Accommodation of Pregnancy in Schools
Pregnancy can be a time of joyful expectation and excitement for teachers and their families; however, the coronavirus pandemic raises many concerns. Teachers who are pregnancy are understandably very concerned about coronavirus and want to do everything they can to avoid contracting the virus. For women with underlying or complex medical conditions, typical precautions (including wearing a mask, handwashing, physical distancing and immunization) may not be sufficient.
However, teachers in Alberta who are pregnant can work with their physicians to arrange for workplace accommodations to ensure that they are able to protect their own health and the health of their family.
As every woman experiences pregnancy differently, the form of accommodation adopted must be suitable to the individual. Pregnant women are not ill and, in most cases, are both willing to work and capable of working throughout their pregnancy. However, some pregnant teachers need special accommodations to ensure their health and the health of their baby. In these cases, teachers must have medical documentation showing that they require the employer to make changes to certain rules, standards, policies, workplace cultures or physical environments to ensure that school conditions do not have a negative effect on their health. This may mean extra personal protective equipment (PPE), barrier protection or, in more complex situations, a teacher not being able to work in a regular school setting.
Accommodation is intended to operate as a dialogue whereby both the employer and the teacher attempt to find a workable solution for both parties, and each party has certain roles and responsibilities. It is teachers’ responsibility to work with their health-care provider and Teacher Employment Services (TES) to provide the appropriate medical documentation. As a first step, teachers looking for accommodation are encouraged to call TES to discuss their options.
Unfortunately, accommodation of pregnancy in the workplace is one of the most misunderstood areas of human rights law. Employers sometimes view pregnancy as a personal choice that does not require any obligations on the part of the employer. This viewpoint is inaccurate and unfair to women.
Section 44 of the Alberta Human Rights Act notes that “whenever this Act protects a person from being adversely dealt with on the basis of gender, the protection includes, without limitation, protection of a female from being adversely dealt with on the basis of pregnancy” (emphasis added). Equal opportunity does not exist if women are penalized for participating in an activity that is beneficial to society as a whole, such as raising a family. Employers must take measure to accommodate pregnancy, and this duty goes further than some realize.
It is the duty of the employer to make accommodations for medical disability to the point of undue hardship. Given the temporary nature of pregnancy, accommodation in this context is unlikely to meet the threshold of undue hardship except in very specific circumstances. Thus, this will require working with the employer to establish the medical limitations of the teacher’s disability and to ensure that the employer best accommodates the teacher’s disability. Teachers must bear in mind that employers have the ability to direct them to attend a medical examination under section 226 of the Education Act.
Pregnancy teachers need a safe working environment for themselves and for their babies. Teachers who need information about their options for workplace accommodations can call Teacher Employment Services at 1-800-232-7208. #WEAREATA
Health and Wellness Spending Accounts
A majority of teachers have a combined health spending account (HSA) and wellness spending account (WSA) as part of their collective agreement. Teachers are responsible for allocating the credits for the health and wellness accounts; however, understanding Canada Revenue Agency (CRA) rules about HSAs and WSAs will assist in this process. There may be some variances between alternate health benefit providers such as the Alberta School Employee Benefit Plan (ASEBP), Manulife, Sun Life or Canada Life.
On a yearly basis, teachers are asked to reallocate credits to their HSA and WSA accounts. This will prompt teachers to choose a percentage amount for each account with their health care provider.
Health benefit providers receive the credits for teacher accounts from the employer and then deposit those credits into the HSA or WSA (as allocated). Credits cannot be transferred between accounts once they have been deposited. If a teacher changes employers or is terminated during this period, credits remain accessible for 60 days following the date of change or termination. Note that expenses are eligible only if incurred prior to the date of change or termination.
As a single person with access to both a WSA and HSA, a teacher can submit eligible wellness-related expenses for themselves. As a member on a family plan, eligible expenses related to themselves and their dependants can be submitted.
WSAs are similar to HSAs, but there are differences regarding what can be submitted. While the hSA covers health-related expenses, the WSA covers wellness-related expenses. These are items that are outside the scope of prescriptions and dental or vision care, and are items such as health support and fitness expenses (such as purchase of a treadmill, gym memberships or other sporting equipment/clothing).
Remember that WSA expenses are taxable and that a T4A is sent at the end of each tax year for WSA claims that were reimbursed in that tax year. You are not taxed on money which has been allocated to your WSA but remains unused.
When submitting claims, remember to always include the date of service or purchase date, the provider or store name, the total cost, a detailed description of the service or item and, finally, proof of payment (that is, a receipt) when applicable. The number one reason that WSA claims are rejected is that one of these five vital items is missing. Save time (and get reimbursed faster) by ensuring that everything is included the first time.
Frequently Asked Questions
1. Should I use HSA or WSA first?
It is always advantageous to use HSA credits first, because HSA credits are tax free. There are many ways to use HSA credits, and teachers should familiarize themselves with the complete list. If using WSA credits, the plan provider will provide a T4A slip that must be declared as income in the annual tax return. For this reason, it is always better to use HSA credits first.
2. How can I spend my HSA?
HSA can be used to cover any expenses that could be deducted as medical expenses on the CRA tax return. Below are some examples:
- Dental services not covered by the plan
- Massage therapy sessions that cost over and above what the benefit plan pays
- Glasses or contact lenses that are more expensive than what the benefit plan pays
- Travel expenses for medical services
For a complete list of medical expenses, see the following link to CRA’s website: Details of Medical Expenses.
Teachers are encouraged to review the list regularly. Be wise consumers of HSA dollars and use them for everything that is available.
3. How can I spend my WSA?
Use the WSA to purchase items according to the list agreed to at central table bargaining:
- Health support, fitness and sports activities, and equipment expenses that support the overall well-being and physical health of the member and dependant
- Professional development and education courses
- Family expenses that support the member’s dependants
For a complete list of WSA items, see the ASEBP’s website. Note that “WSA 2 (For Teachers” describes WSA expenditures in detail. This list applies whether or not the WSA is with ASEBP or another health benefit provider.
4. How do I know how much I have left in my HSA or WSA?
If the HSA/WSA is with ASEBP, this information is available on the ASEBP website by logging into MyASEBP or on the app.
- MyASEBP (under “Benefits, Spending Account Activity”): There will be a summary of the credits added, what was paid to the member and what credits are still available. To the right of that summary is “Unused credits at risk of forfeiture.” That number indicates how many dollars may be returned to the employer if credits from the previous year are not used by August 31.
- ASEBP App (under “Usage,” click “Account Details” under either the HSA or WSA heading). This will show the opening balance as well as what was added and paid out and what is currently available.
If the HSA/WSA is not with ASEBP, teachers are encouraged to contact their payroll administrator to determine the HSA/WSA credits available.
5. When do my credits appear in my HSA/WSA account?
Depending on how it was set up, employers will deposit HSA/WSA monies. Money may be added on a monthly or yearly basis.
6. How do I assign credits into my WSA?
On an annual basis, teachers are required to notify the WSA administrator of their choice.
- If with ASEBP, the teacher will receive an email in August requesting allocation of credits between the HSA and the WSA. To make changes, log into MyASEBP and allocate the percentage for each.
- If with another health care provider, log onto their website for information and instructions.
- Remember that this decision is locked in for one year.
7. If I am taxed on WSA spending, why bother?
Here’s an example to consider:
Support there is $100 in the WSA. The teacher uses that to purchase a $100 gym membership. The teacher will be reimbursed the full $100 when the expense is submitted to the WSA. A T4A slip for $100 of income will arrive for that taxation year. Because the typical teacher has a marginal tax rate of 30 per cent, they will have to pay $30 more tax because of the T4A income slip. This means that the teacher received a $100 gym membership but only paid $30 (a savings of $70).
8. Who directs my allocation for the HSA or WSA? How do I decide?
The teacher does! Review how much HSA has been used in the past. Take the remaining amount and move that to the HSA to use as much of the allocated amount as possible. For example: $725/year is allocated, but only $500 is used. Convert that to percentage and allocate an approximate percentage to the HSA if anticipating that expenses will be similar.
This year, it is especially important to use the benefits you have! Be sure to access wellness activities for you and your family that are funded through your HSA/WSA. #WEAREATA