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Implicit bias occurs when individuals make judgments about people based on gender, race or other prohibited factors without even realizing they’re doing it.
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Members may download one copy of our sample forms and templates for your personal use within your organization. Please note that all such forms and policies should be reviewed by your legal counsel for compliance with applicable law, and should be modified to suit your organization’s culture, industry, and practices. Neither members nor non-members may reproduce such samples in any other way (e.g., to republish in a book or use for a commercial purpose) without SHRM’s permission. To request permission for specific items, click on the “reuse permissions” button on the page where you find the item.
In 2003, the federal government created health savings accounts (HSAs). Employers that offer consumer-directed health plans (CDHPs) that are high-deductible plans—deductibles of at least $1,150 but no more than $5,800 for individual coverage, and $2,300 to $11,600 for families—are authorized to set up an HSA for each covered employee.
An employer’s decision to offer HSAs is optional. The law requires the employer to offer a plan where the covered individual or family must pay health care expenses, including prescription drugs, out of pocket until their chosen deductible is met. The employer may waive this requirement for authorized preventive care such as annual physicals, mammograms, and tobacco-cessation and weight-loss programs. The CDHP covers all of the individual or family costs beyond the deductible. Humana also pays associates 100 percent of the preventive care permitted under the law.
Contributions to HSAs are sheltered from taxable income; withdrawals for qualified medical expenses are not taxed. Employees own their HSAs, can carry them over from year to year and can take them when they leave the employer or retire.
Deposits to HSAs can be made by employees, employers or third parties. Qualified expenses can include over-the-counter as well as prescription drugs, Medicare and other insurance premiums, and co-pays in retirement. A person with individual coverage can shelter no more than $3,000 each year; the family coverage cap is $5,950.
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