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The Record of Employment (ROE) form is an essential document for employers in Canada who need to report an employee’s work history after a termination of employment or an interruption of earnings. This form serves a crucial purpose within the Employment Insurance (EI) program, as it details an employee's insurable earnings, insurable hours, and reasons for termination. Employers have the option to submit the ROE electronically through various platforms, including ROE Web or Secure Automated Transfer, or they may complete a paper version of the form. Regardless of the method chosen, the ROE must be accurately filled out to ensure that employees can access the benefits they are entitled to. It includes key blocks of information, such as the employee’s name, Social Insurance Number, and specific details regarding their final pay periods and any separation payments. Additionally, it's important to understand the specific situations that dictate when an ROE is required, how to amend it if mistakes occur, and the record-keeping obligations connected to this document. Understanding the nuances of the ROE process can profoundly impact both employers and employees, effectively linking the employer’s payroll obligations to the employees' access to vital benefits.

Record Of Employment Example

EMPLOYMENT INSURANCE

How to Complete the

Record of Employment Form

This document can be made available in alternative formats such as Braille, large print, audio cassette, CD, DAISY, and computer diskette. Call 1 800 O-Canada (1-800-622-6232) to request a copy. If you have a hearing or speech impairment and use a teletypewriter (TTY),

call 1-855-881-9874.

Produced by Service Canada

April 2013

Online: www.servicecanada.gc.ca

La version française est intitulée

Marche à suivre pour remplir le relevé d’emploi (IN-327-04-13F)

© Her Majesty the Queen in Right of Canada, 2013

IN-327-04-13E

SG5-12/1-2011E-PDF 978-1-100-19891-0

Contents

 

Chapter 1: Understanding the Record of Employment form

1

Is this guide for you?

1

What is an ROE?

1

What is an electronic ROE?

1

What is a paper ROE?

1

What does Service Canada do with the information on the ROE?

2

What are insurable earnings and insurable hours?

2

What happens when earnings and hours are not insurable?

2

What is an interruption of earnings?

2

When do I have to issue an ROE?

4

What is my deadline for issuing an ROE?

6

If you issue ROEs on paper

6

If you issue ROEs electronically

6

Do I still have to give a copy of electronic ROEs to employees?

9

How long do I have to keep payroll records related to ROEs?

9

Do I have to store paper copies of the ROE?

9

Where do I send Part 2 of the paper ROE?

9

Where do I send other ROE-related documents or correspondence?

9

Can I make changes to a paper ROE after I’ve completed it?

10

Can I cancel an ROE?

10

When do I have to issue an amended ROE?

10

How do I issue an amended ROE electronically?

10

How do I issue an amended ROE using a paper form?

10

What should I do with void or surplus paper ROEs?

11

How do I order paper ROE forms?

11

What if I need more information?

11

Chapter 2: Block-by-block instructions for completing the Record of Employment

11

In what order should I complete the blocks of the ROE?

11

Block 1, Serial number

12

Block 2, Serial number of ROE amended or replaced

12

Block 3, Employer’s payroll reference number (optional)

12

Block 4, Employer’s name and address

12

Block 5, CRA Business Number (Payroll Account Number)

12

Block 6, Pay period type

12

Block 7, Employer’s postal code

13

Block 8, Employee’s Social Insurance Number

13

How to Complete the Record of Employment Form

i

Block 9, Employee’s name and address

13

Block 10, First day worked

13

Block 11, Last day for which paid

14

Block 12, Final pay period ending date

14

Block 13, Occupation (optional)

15

Block 14, Expected date of recall (optional)

15

Block 15A, Total insurable hours

15

Block 15B, Total insurable earnings

17

Block 15C, Insurable earnings by pay period

19

Block 16, Reason for issuing this ROE

22

Block 17, Separation payments

25

Block 17A, Vacation pay

25

Block 17B, Statutory holiday pay

26

Block 17C, Other monies

27

Block 18, Comments

31

Block 19, Paid sick/maternity/parental/compassionate care leave or

 

group wage loss indemnity payment

31

Block 20, Language

33

Block 21, Telephone number of issuer

33

Block 22, Certification

33

Chapter 3: Instructions for special groups of workers

34

Contract workers who are not paid on a regular basis

34

Real estate agents

36

Commission salespeople

37

Teachers

38

Chapter 4: Need more information?

41

Enquiries about insurability

41

Useful Web sites

41

To order ROEs or to speak to an ROE advisor

42

Annexes

 

1. Summary chart: Type of earnings, insurable/non-insurable earnings and hours,

 

and pay-period allocation

43

2. Example of a blank paper ROE

46

3. Example of a completed paper ROE

47

4. Example of a completed electronic ROE

48

ii

How to Complete the Record of Employment Form

Chapter 1:

Understanding the Record of Employment form

Is this guide for you?

Use this guide if you:

are an employer who completes Record of

Employment (ROE) forms for your employees;

work for a small, medium, or large business or organization and you complete ROEs on behalf of that business or organization; or

are a professional, such as an accountant, bookkeeper, or payroll processor, who completes ROEs on behalf of your clients.

NOTES

This guide contains general information about how to complete the ROE. If you are submitting ROEs on the Web and you need technical information, please consult the help instructions on ROE Web or call the Employer Contact Centre at 1-800-367-5693 (TTY: 1-855-881-9874).

For the most up-to-date information about

ROEs, please consult our Web site at www.servicecanada.gc.ca/roeguide.html.

What is an ROE?

The ROE is the form—whether electronic or paper— that employers complete for employees receiving insurable earnings who stop working and experience an interruption of earnings.

The ROE is the single most important document in the Employment Insurance (EI) program. Each year, more than 1 million Canadian employers fill out more than 9 million ROE forms for their employees.

You must complete the ROE even if the employee does not intend to apply for EI benefits. On the ROE, you enter details about the employee’s work history with your organization, including insurable earnings and insurable hours (see page 2

for definitions).

There are two ROE formats available: you can transmit an ROE to us electronically, or you can complete a paper ROE form.

What is an electronic ROE?

An electronic ROE is submitted to Service Canada electronically.

There are three ways to submit ROEs electronically:

you can submit ROEs through ROE Web by using compatible payroll software to upload ROEs from your payroll system;

you can submit ROEs through ROE Web by manually entering data online through Service Canada’s Web site; and

you can submit ROEs through Secure Automated Transfer (SAT), which is performed on your behalf by a payroll service provider using bulk transfer technology.

There are two different types of electronic ROEs, which are identified with serial numbers that start with the following letters:

W – ROE Web

S – ROE SAT

ROE Web is an efficient, reliable, secure, simple, and easy-to-use way of issuing an ROE electronically. Using ROE Web, you can create, submit, print, and amend ROEs using the Internet. ROE Web gives you the flexibility to issue ROEs according to your pay cycle.

For more information on ROE Web, visit the Service Canada Web site or call the Employer Contact Centre at 1-800-367-5693 (TTY: 1-855-881-9874).

What is a paper ROE?

The paper ROE is a one-page form in triplicate. Triplicate means there are three copies of the ROE—the first one is the original, and the second and third are carbon copies.

How to Complete the Record of Employment Form

1

Once you complete it, you must distribute the three copies of the paper ROE as follows:

Give Part 1 to the employee (the employee will use this copy to apply for EI benefits).

Send Part 2—the blue copy—to Service Canada

(see page 9 for details).

Keep Part 3 for your records.

There are different types of paper ROEs, and each one is identified with serial numbers that start with the following letters:

A – English or French (all ROEs in this series have been distributed; although they can no longer be ordered, they are still valid)

E – English

K – French

L – Laser (this format is no longer used; it has been replaced by ROE Web)

Z – ROE for ishers (the instructions on how to complete this version of the ROE are different from other ROEs—for details, see the guide called How to Complete the Record of Employment Form for Self-Employed Fishers (IN-002))

What does Service Canada do with the information on the ROE?

At Service Canada, we use the information on the ROE to determine whether a person who has experienced an interruption of earnings is eligible to receive EI benefits, what the benefit amount will be, and how long the person is eligible to receive those benefits. We also use the ROE to ensure that no one misuses EI funds or receives them in error.

In addition, for people living in Quebec, we share ROE information with the Government of Quebec, which administers maternity, paternity, parental, and adoption benefits to residents of that province through a program called the Quebec Parental Insurance Plan (QPIP).

For these reasons, it is very important that you make sure the information you provide on the ROE is accurate.

What are insurable earnings and insurable hours?

Insurable earnings include most of the different types of compensation you provide to your employees on which EI premiums are paid. Insurable hours are hours for which employees

receive insurable earnings. While Service Canada determines where insurable earnings are allocated on the ROE, the Canada Revenue Agency determines what types of earnings and hours are insurable. For details, see Annex 1 on page 43 or visit the Canada Revenue Agency Web site at www.cra.gc.ca.

What happens when earnings and hours are not insurable?

In some cases, earnings and hours are not insurable. For example, when an employee does not deal at arm’s length with the employer, or when an employee of a corporation controls more than 40% of the corporation’s voting shares, the employment is not insurable.

You only need to issue ROEs for employees who receive insurable earnings and who work insurable hours. If you are not sure if an employee’s earnings and hours are insurable, contact the Canada Revenue Agency for an insurability ruling. See the section called “Enquiries about insurability” on page 41 for information on how to contact the Canada Revenue Agency.

What is an interruption of earnings?

An interruption of earnings occurs in the following situations:

When an employee has had or is anticipated to have seven consecutive calendar days with no work and no insurable earnings from the employer, an interruption of earnings occurs. This situation is called the seven-day rule. For example, the seven-day rule applies when employees quit their jobs or are laid off, or when their employment is terminated (see exceptions on page 3). When the seven-day rule applies, the first day of the interruption of earnings is considered the last day for which paid (see Block 11 on page 14 for details).

When an employee’s salary falls below 60% of regular weekly earnings because of illness, injury, quarantine, pregnancy, the need to care for a newborn or a child placed for the purposes of adoption, or the need to provide care or support to a family member who is gravely ill with a significant risk of death, an interruption of earnings occurs. In this case, the first day of the interruption of earnings is the Sunday of the week in which the salary falls below 60% of the regular weekly earnings.

2

How to Complete the Record of Employment Form

Example

Julio usually works 40 hours per week in insurable employment, with gross earnings of $1,000. Because he is ill, Julio is only

able to work 16 hours per week, and is now making $400 per week (40% of his regular weekly earnings). In this instance, the irst week he earns $400 is the week Julio experiences an interruption of earnings. The Sunday of that week is the irst day of

Julio’s interruption of earnings.

Whenever an employee starts receiving wage-loss insurance (WLI) payments, an interruption of earnings occurs. For more information, see the Block 19 chart on page 32.

Exceptions to the seven-day rule

The seven-day rule for an interruption of earnings does not apply in the following cases.

Real estate agents

An interruption of earnings occurs only when a real estate agent’s licence

 

is surrendered, suspended, or revoked, unless the employee stops

 

working because of illness, injury, quarantine, pregnancy, the need to

 

care for a newborn or a child placed for the purposes of adoption, or the

 

need to provide care or support to a family member who is gravely ill with

 

a significant risk of death. In other words, if employees stop working for

 

any other reason, such as a leave of absence or a vacation, they do not

 

experience an interruption of earnings as long as the contract continues.

 

For more information on how to complete ROEs for real estate agents, see

 

the section called “Real estate agents” on page 36.

 

 

Employees who have

Some employers have agreements with their employees for schedules

non-standard work

that allow for alternating periods of work and leave. Some employees, like

schedules

firefighters, health-care workers, and factory workers, have non-standard

 

work schedules. Even though these types of employees do not have

 

scheduled work for seven consecutive days or more, they do not experience

 

an interruption of earnings.

 

Examples

 

A ireighter works for four consecutive 24-hour days (96 hours of insurable work) and

 

then has 10 consecutive days off. In this situation, even though the ireighter has no

 

work for more than seven consecutive days, there is no interruption of earnings.

 

A miner works for 14 consecutive 12-hour days (168 hours of insurable work) and then

 

has seven consecutive days off. In this situation, even though the miner has no work for

 

seven consecutive days, there is no interruption of earnings.

 

 

Commission

For employees whose earnings consist mainly of commissions, an

salespeople

interruption of earnings occurs only when the employment contract is

 

terminated, unless the employee stops working because of illness, injury,

 

quarantine, pregnancy, the need to care for a newborn or a child placed

 

for the purposes of adoption, or the need to provide care or support to

 

a family member who is gravely ill with a significant risk of death. In other

 

words, if the employee stops working for any other reason, such as a leave

 

of absence or a vacation, they do not experience an interruption of earnings

 

as long as the contract continues. For more information on how to complete

 

ROEs for commission salespeople, see the section called “Commission

 

salespeople” on page 37.

 

 

How to Complete the Record of Employment Form

3

When do I have to issue an ROE?

Regardless of whether or not the employee intends to file a claim for EI benefits, you have to issue an ROE:

each time an employee working in insurable employment experiences an interruption of earnings; or

when Service Canada requests one.

NOTES

You should only issue ROEs according to the instructions provided by Service Canada.

In a situation when an employer has to lay off a large number of employees, such as when a plant is closing, Service Canada is available to provide you with advice on issuing ROEs. For more information, call the Employer Contact Centre at 1-800-367-5693 (TTY: 1-855-881-9874).

Special situations involving when to issue ROEs

When Service Canada

The most common situation in which we would ask you to issue an

requests an ROE

ROE occurs when an employee is working two jobs and experiences an

 

interruption of earnings in one of them. If this happens and the employee

 

submits an application for EI benefits, we need an ROE from the current

 

employer, even though the employee is still working there. We use the

 

information on both ROEs to calculate the benefit amount and the number

 

of weeks of EI benefits the claimant should receive.

 

 

When the pay period

When your business or organization changes its pay period type, you

type changes

must issue ROEs for all employees, even though the employees are not

 

experiencing an interruption of earnings. For details, see the note under

 

“Block 6, Pay period type” on page 12.

 

 

When an employee

If you have more than one Payroll Account Number (see Block 5 on page 12

stays with the

for details) and an employee’s payroll file is transferred to a different Payroll

employer but is

Account Number within the organization, an ROE is not required if:

transferred to another

there has been no actual break in the employee receiving earnings during

Canada Revenue

 

the transfer; and

Agency Payroll

you agree to issue a single ROE that covers both periods of employment,

Account Number

 

if the need arises.

 

 

 

NOTE: If the change in Payroll Account Numbers involves a change in pay

 

period type, you must issue an ROE for the employee.

 

 

When there is a

When a business changes ownership, the former employer usually has to

change in ownership

issue ROEs to all employees. However, if the following two conditions apply,

 

you do not have to issue ROEs:

 

there has been no actual break in the employee receiving earnings during

 

 

the change-over; and

 

the former employer’s payroll records are available to the new employer,

 

 

and the new employer agrees to issue a single ROE that covers both

 

 

periods of employment, if the need arises.

 

NOTE: If the change in ownership involves a change in pay period type,

 

you must issue ROEs for all employees.

 

 

 

4

How to Complete the Record of Employment Form

When an employer

When an employer declares bankruptcy and a receiver takes over the

declares bankruptcy

operation of the business, the employer usually has to issue ROEs to all

 

employees. However, if the following two conditions apply, you do not have to

 

issue ROEs:

 

there has been no actual break in the employee receiving earnings during

 

 

the change-over; and

 

the employer’s payroll records are available to the receiver, and the receiver

 

 

agrees to issue a single ROE that covers both periods of employment,

 

 

if the need arises.

 

NOTE: If employees continue to work for an employer after the bankruptcy,

 

the interruption of earnings does not occur until the employees actually stop

 

working, even if they do not receive any earnings.

 

 

For part-time, on-call,

You do not have to issue an ROE every time a part-time, on-call, or casual

or casual workers

worker experiences an interruption of earnings of seven days or more.

 

However, you must issue one when:

 

an employee requests an ROE and an interruption of earnings

 

 

has occurred;

 

an employee is no longer on the employer’s active employment list;

 

Service Canada requests an ROE; or

 

an employee has not done any work or earned any insurable earnings

 

 

for 30 days.

 

 

For wage-loss

When you offer your employees a wage-loss insurance (WLI) plan:

insurance (WLI) plan

if the plan payments are not insurable, issue an ROE when the

payments

 

interruption of earnings occurs; or

 

 

 

if the plan payments are insurable, issue an ROE when the interruption of

 

 

earnings occurs, and issue a second ROE for the period of the insurable

 

 

WLI plan payments, after they stop.

 

 

During self-funded

In some workplaces, employees can make agreements with their employer to

leave

take self-funded leave. Under these agreements, employees work and defer

 

a portion of their salary for a certain period of time to finance a later period of

 

leave. For example, an employee may work for four years, deferring 20% of

 

his or her salary during those four years to finance leave during the fifth year.

 

During self-funded leave, an interruption of earnings does not occur, so you

 

do not have to complete an ROE unless either party breaks the agreement.

 

If the agreement is broken by either party during the self-funded leave and

 

the employee will not be returning to work, you must then issue an ROE. In

 

Block 11, Last day for which paid, enter the date of the last day the employee

 

worked before leaving on self-funded leave.

 

NOTE: Contact the Canada Revenue Agency for instructions on how to

 

deduct EI premiums on earnings during both the deferral and self-funded

 

leave periods.

 

 

 

How to Complete the Record of Employment Form

5

What is my deadline for issuing an ROE?

If you issue ROEs on paper

If you issue ROEs on paper, you must issue an ROE within five calendar days of:

the irst day of an interruption of earnings; or

the day the employer becomes aware of an interruption of earnings.

NOTE

If you issue paper ROEs, you must give Part 1 (the original) to your employees. Please let your employees know that they must submit the paper ROE to Service Canada if they are applying for EI benefits.

If you issue ROEs electronically

If you issue ROEs electronically and your pay period is weekly, biweekly (every two weeks), or semi-monthly (twice a month, usually the fifteenth day and last day of the month), you have up to five calendar days after the end of the pay period in which an employee’s interruption of earnings occurs to issue an electronic ROE.

If you have a monthly pay period or 13 pay periods per year (every four weeks), you must issue electronic ROEs by whichever date is earlier:

five calendar days after the end of the pay period in which an employee experiences an interruption of earnings; or

15 calendar days after the first day of an interruption of earnings.

NOTE

If you issue electronic ROEs, you no longer need to provide a paper copy to your employees (see the section called “Do I still have to give a copy of electronic ROEs to employees?” on page 9 for details).

Examples

The deadline for submitting an electronic ROE is based on the pay period type and the day on which the interruption of earnings occurred.

Pay period type

Deadline

Example

 

 

 

Weekly

If you have a weekly pay period

Martin stops working on March 1, 2010, which

 

cycle, you must submit the

is the first day of the interruption of earnings.

 

electronic ROE to Service

You have a weekly pay period that runs from

 

Canada no later than five

February 27, 2010, to March 5, 2010. Since

 

calendar days after the end

the pay period that contains the interruption of

 

of the pay period in which the

earnings will end on March 5, 2010, you must

 

interruption of earnings occurs.

issue Martin’s ROE no later than March 10, 2010.

 

 

 

Biweekly

If you have a biweekly pay

Ginette stops working on March 1, 2010, which

 

period cycle, you must submit

is the first day of the interruption of earnings.

 

the electronic ROE to Service

You have a biweekly pay period that runs from

 

Canada no later than five

February 27, 2010, to March 12, 2010. Since

 

calendar days after the end

the pay period that contains the interruption of

 

of the pay period in which the

earnings will end on March 12, 2010, you must

 

interruption of earnings occurs.

issue Ginette’s ROE no later than March 17, 2010.

 

 

 

6

How to Complete the Record of Employment Form

Form Characteristics

Fact Name Description
Definition of ROE The Record of Employment (ROE) is a form that employers complete for employees who stop working and experience an interruption of earnings. It is essential for determining eligibility for Employment Insurance (EI) benefits.
Required Issuance Employers must issue an ROE whenever an employee experiences an interruption of earnings, even if the employee does not intend to apply for EI benefits.
Types of ROEs There are two formats available for ROEs: electronic and paper. Employers can submit electronic ROEs through ROE Web or use compatible payroll software.
Deadline for Issuance Employers have specific deadlines to issue ROEs based on the last day worked by the employee. It is important to be attentive to these timelines.
Compliance with Laws In the United States, the governing laws related to employment forms vary by state, typically falling under state labor laws and regulations. Employers should consult local laws for compliance requirements regarding employment records.

Guidelines on Utilizing Record Of Employment

Completing the Record of Employment (ROE) form is a critical step for employers when an employee leaves or has an interruption of earnings. This form helps ensure that employees can access their Employment Insurance (EI) benefits if necessary. Follow these steps carefully to fill out the form correctly.

  1. Begin with Block 1: Enter the unique serial number for this ROE.
  2. Move to Block 2: If this ROE updates a previous one, write the serial number of the ROE being amended or replaced.
  3. In Block 3: Fill in your employer’s payroll reference number, if applicable.
  4. Proceed to Block 4: Provide the full name and address of your business.
  5. For Block 5: Enter your CRA Business Number, which is your Payroll Account Number.
  6. In Block 6: Specify the type of pay period for the employee.
  7. Move to Block 7: Fill in your employer’s postal code.
  8. In Block 8: Enter the employee's Social Insurance Number.
  9. Proceed to Block 9: Write the employee's full name and address.
  10. For Block 10: Record the employee's first day worked.
  11. In Block 11: Provide the last day that the employee worked for pay.
  12. In Block 12: Specify the final pay period's ending date.
  13. For Block 13: Optionally note the employee's occupation.
  14. In Block 14: If applicable, indicate the expected date of recall.
  15. In Block 15A: Document the total insurable hours the employee worked.
  16. For Block 15B: Enter the total insurable earnings for the employee.
  17. Move to Block 15C: List the insurable earnings broken down by pay period, if necessary.
  18. In Block 16: State the reason why this ROE is being issued.
  19. Provide details in Block 17: Document any separation payments.
  20. Break down any vacation pay in Block 17A, statutory holiday pay in Block 17B, and any other monies in Block 17C.
  21. If needed, include comments in Block 18.
  22. Fill in Block 19: Indicate if the employee received paid sick, maternity, parental, compassionate leave, or group wage loss indemnity payments.
  23. Specify the language in Block 20.
  24. Provide your contact number in Block 21.
  25. Finally, complete Block 22: Certify the document by signing.

Once this form is filled out completely, it needs to be submitted to the appropriate agency. If you have further questions or encounter any difficulties during this process, it’s essential to seek help promptly to avoid delays in employees receiving their benefits.

What You Should Know About This Form

What is the Record of Employment (ROE) and why is it important?

The Record of Employment (ROE) is a crucial document that employers complete for employees who stop working and have an interruption of earnings. This form serves as a record of the employee's work history, including details about insurable earnings and insurable hours. The ROE is essential for employees applying for Employment Insurance (EI) benefits. In fact, over one million Canadian employers fill out more than nine million ROEs each year, highlighting its significance in the EI program.

How can an ROE be submitted?

There are two primary ways to submit an ROE: electronically or on paper. An electronic ROE can be submitted through different methods, including using compatible payroll software via ROE Web, manually entering data online, or through a payroll service provider using Secure Automated Transfer (SAT). Paper ROEs are completed on a one-page form that results in three copies: the original for Service Canada and carbon copies for the employer and employee. Employers must ensure that the method chosen aligns with their operational capabilities and compliance requirements.

What should I do if I need to amend a previously submitted ROE?

If you need to amend a previously submitted ROE, you can do so electronically or using a paper form. When preparing an amended ROE, ensure that it clearly indicates the corrections needed. It is important to submit this amendment promptly to avoid any confusion or inaccuracies affecting the employee's EI benefits. Always keep a copy of the amended ROE for your records and follow the submission procedures as outlined by Service Canada.

What if I have more questions regarding the ROE or need additional information?

If you have further questions about the ROE or require more information, you can visit the Service Canada website or contact the Employer Contact Centre at 1-800-367-5693. They provide guidance and can assist with technical inquiries related to electronic submissions. For those with hearing or speech impairments, TTY services are available at 1-855-881-9874. Utilizing these resources will ensure you have the most accurate and up-to-date information concerning ROEs.

Common mistakes

Filling out the Record of Employment (ROE) form is a critical task that requires careful attention to detail. Common mistakes can lead to delays or complications in the processing of Employment Insurance benefits. The following outlines some frequent errors made during this process.

One mistake is failing to provide accurate information in Block 8, which asks for the employee’s Social Insurance Number (SIN). An incorrect or illegible SIN can hinder the identification process within Service Canada. It is important to double-check this entry before submission to avoid unnecessary complications.

Additionally, another common error occurs in Block 10, where the first day worked is recorded. Omitting this date or providing an incorrect one can lead to issues with the employee's eligibility for benefits. This block must accurately reflect the employee's start date with the organization.

In Block 11, the last day worked must also be reported correctly. Some individuals mistakenly confuse this with the last pay period date. Precise documentation is essential; therefore, ensuring clarity in this section is vital to prevent delays in the employee’s claims.

Block 15A requires entries for total insurable hours. Discrepancies in the number of hours reported can impact the calculation of benefits. Be diligent in tracking these hours and providing an accurate total, as this figure directly affects the employee's entitlement.

Further errors can arise in Block 16, where the reason for issuing the ROE is indicated. Not selecting the appropriate reason can lead to confusion regarding the employee's status. It is crucial to choose the option that best fits the employee’s situation to facilitate proper handling of their claim.

Another oversight often encountered is neglecting to complete Block 22, the certification section. This block must be signed and dated by the issuer to validate the form. Failure to provide the necessary certification can result in the ROE being deemed incomplete. Ensure that this step is not overlooked.

Moreover, when issuing an ROE electronically, some individuals may mistakenly believe that electronic submission does not require a copy for the employee. However, it is essential to distribute a copy to the employee upon issuance, as they may need it for their records or benefit claims.

Lastly, not retaining copies of the completed ROE can lead to complications down the line. Employers must keep copies for their records to address any future inquiries or discrepancies that may arise regarding the employee's employment history and insurable earnings.

In summary, attention to detail is critical when completing the ROE. Each block provides important information necessary for processing Employment Insurance benefits. Avoiding these common mistakes can help ensure that employees receive the support they need in a timely manner.

Documents used along the form

The Record of Employment (ROE) is a crucial document for both employees and employers, especially when it comes to accessing Employment Insurance benefits. However, it is often accompanied by other forms and documents to ensure compliance and accurate reporting. Below is a list of five commonly used documents that go hand-in-hand with the ROE.

  • Pay Stub: A pay stub provides detailed information about an employee's earnings for a specific pay period. It includes gross pay, deductions, and net pay, serving as essential verification for the income reported on the ROE.
  • Tax Forms (W-2 or 1099): These forms report annual earnings to employees for tax purposes. The W-2 is for employees, whereas the 1099 is typically used for independent contractors. Both must reflect the income accurately reported on the ROE.
  • Termination Letter: A termination letter documents the end of an employment relationship. It outlines reasons for termination, helping provide a clear context when filling out the ROE.
  • Unemployment Insurance Application: This application is filled out by individuals seeking unemployment benefits. Information from the ROE will be requested to determine eligibility, making accurate completion essential.
  • Vacancy Notice: This document confirms that a position has been vacated. It is particularly useful when combined with the ROE to provide context regarding staffing changes within an organization.

Utilizing these forms alongside the Record of Employment can streamline the process of reporting and accessing benefits, ultimately easing the transition for employees facing an interruption in earnings.

Similar forms

  • W-2 Form: Like the Record of Employment (ROE), the W-2 form is used by employers to report an employee's wages and tax withholdings to the Internal Revenue Service (IRS). Both forms summarize earnings and are commonly required for tax purposes.
  • Pay Stub: A pay stub shows an employee's earnings within a specific pay period, including deductions for taxes, insurance, and benefits. Similar to the ROE, it outlines the employee's total wages and can help determine insurable earnings.
  • 1099 Form: Issued to independent contractors, this form details the earnings received during the year. While the ROE is for employees, both help to report income for tax purposes, functioning as documentation of income received.
  • Employment Verification Letter: This letter confirms an employee's job status, salary, and duration of employment. It serves a similar purpose in validating employment history, which the ROE also provides for employees claiming benefits.
  • Unemployment Insurance Claim Form: When employees apply for unemployment benefits, they must complete a claim form. The ROE supports this process by confirming the worker's earnings and the nature of their employment termination.
  • Job Offer Letter: This letter outlines the terms of employment, including salary and position. While it differs in purpose, it similarly provides essential information about an employee's work history and qualifications, just like the ROE.
  • Separation Notice: When an employee leaves a job, a separation notice is often issued. It specifies the reasons for leaving, resembling the information contained in an ROE about the cause of termination.
  • Tax Return: Ultimately, the tax return reports total income earned during the year. This connects back to the ROE since it documents an employee's insurable earnings necessary for calculating tax obligations.

Dos and Don'ts

Things You Should Do:

  • Ensure accurate and complete information for all required blocks.
  • Double-check the employee's Social Insurance Number before submitting.
  • Submit the Record of Employment as soon as possible after the employee's last day of work.
  • Keep a copy of the ROE for your records.

Things You Shouldn't Do:

  • Don't leave any mandatory sections blank.
  • Avoid submitting the ROE after the deadline.
  • Do not provide incorrect information about the employee's earnings and hours.
  • Refrain from altering the ROE after it has been submitted without following proper procedures.

Misconceptions

There are several misconceptions about the Record of Employment (ROE) form that can lead to confusion. Clarifying these misunderstandings is crucial for employers and employees alike.

  • Misconception 1: The ROE is optional for employers. Many believe that generating an ROE is optional. However, it is mandatory for employers to complete an ROE when an employee experiences an interruption of earnings, regardless of whether the employee intends to apply for Employment Insurance (EI) benefits.
  • Misconception 2: Employers must provide a physical copy of the ROE to employees. Some assume that a physical copy is necessary for all cases. Employers can submit ROEs electronically, and if they do, they are not required to provide a paper copy to the employee. However, they should inform employees of how to access their electronic ROE.
  • Misconception 3: Any reason for termination requires an ROE. There's a belief that an ROE is needed for every termination. While an ROE is required when there is an interruption of earnings, it is important to clarify that not all terminations result in an interruption that necessitates an ROE.
  • Misconception 4: The ROE does not affect the employee's EI benefits. Some individuals think that the ROE has no impact on EI benefits. In reality, the information provided on the ROE is critical for determining EI eligibility and benefit amounts, making accuracy essential.
  • Misconception 5: All sections of the ROE must be filled out. While it is vital to complete relevant sections, not every block requires an entry. Some blocks, like the occupation or expected date of recall, are optional and should only be filled out if applicable.

Key takeaways

The Record of Employment (ROE) form is essential for both employers and employees. Here are key takeaways that simplify its use and completion.

  • Understand the Purpose: The ROE is required when an employee experiences an interruption of earnings. This document is crucial for accessing Employment Insurance (EI) benefits.
  • Insurable Earnings and Hours: Clearly outline the insurable hours and earnings. These figures are vital for determining the employee's eligibility for EI.
  • Issue Timely: Employers must issue the ROE shortly after an employee stops working. Delay can impact the employee’s access to benefits.
  • Know the Formats: You can complete the ROE either electronically or on paper. Choose the method that suits your business model best.
  • Keep Records: Retain payroll records related to the ROE for a minimum of six years. This is important for compliance and reference.
  • Amend If Necessary: If any mistakes are found after issuing the ROE, it can be corrected or amended promptly to keep records accurate.
  • Communicate with Employees: Always provide a copy of the ROE to the employee, regardless of how it was submitted. Transparency is key.

By following these guidelines, the completion and use of the Record of Employment form become more manageable and effective.