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Can you assign different annual limits to different employee categories?

Yes. This can be accommodated only if the employees are in different job classifications. According to the CRA, all employees in the same job classification must be given the same benefit level. Different job classifications, or benefit categories, can be set for:

  • Different functional job levels (executive, manager, field worker, etc.)
  • Different years of service
  • Different salary band
  • Different geographic regions

CRA requires that a consistent approach to defining job classification be implemented. The most common way is to use functional job levels.

You may not create a category for "Share Holders Only" as the CRA considers that to be a "share holder benefit" and is not allowed.

It is acceptable that an HCSA be only offered to a particular benefit category as part of the company compensation plan. For example, a company may wish to offer only the "executive" an HCSA.