Fill Out Your Record Of Employment Form
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
call
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
© Her Majesty the Queen in Right of Canada, 2013
Contents |
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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 |
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: |
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 |
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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 |
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1. Summary chart: Type of earnings, |
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and |
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
•For the most
ROEs, please consult our Web site at www.servicecanada.gc.ca/roeguide.html.
What is an ROE?
The ROE is the
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
For more information on ROE Web, visit the Service Canada Web site or call the Employer Contact Centre at
What is a paper ROE?
The paper ROE is a
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
(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
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
•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
Exceptions to the
The
Real estate agents |
An interruption of earnings occurs only when a real estate agent’s licence |
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is surrendered, suspended, or revoked, unless the employee stops |
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working because of illness, injury, quarantine, pregnancy, the need to |
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care for a newborn or a child placed for the purposes of adoption, or the |
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need to provide care or support to a family member who is gravely ill with |
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a significant risk of death. In other words, if employees stop working for |
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any other reason, such as a leave of absence or a vacation, they do not |
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experience an interruption of earnings as long as the contract continues. |
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For more information on how to complete ROEs for real estate agents, see |
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the section called “Real estate agents” on page 36. |
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Employees who have |
Some employers have agreements with their employees for schedules |
that allow for alternating periods of work and leave. Some employees, like |
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schedules |
firefighters, |
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work schedules. Even though these types of employees do not have |
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scheduled work for seven consecutive days or more, they do not experience |
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an interruption of earnings. |
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Examples |
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A ireighter works for four consecutive |
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then has 10 consecutive days off. In this situation, even though the ireighter has no |
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work for more than seven consecutive days, there is no interruption of earnings. |
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A miner works for 14 consecutive |
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has seven consecutive days off. In this situation, even though the miner has no work for |
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seven consecutive days, there is no interruption of earnings. |
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Commission |
For employees whose earnings consist mainly of commissions, an |
salespeople |
interruption of earnings occurs only when the employment contract is |
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terminated, unless the employee stops working because of illness, injury, |
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quarantine, pregnancy, the need to care for a newborn or a child placed |
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for the purposes of adoption, or the need to provide care or support to |
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a family member who is gravely ill with a significant risk of death. In other |
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words, if the employee stops working for any other reason, such as a leave |
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of absence or a vacation, they do not experience an interruption of earnings |
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as long as the contract continues. For more information on how to complete |
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ROEs for commission salespeople, see the section called “Commission |
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salespeople” on page 37. |
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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
Special situations involving when to issue ROEs
When Service Canada |
The most common situation in which we would ask you to issue an |
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requests an ROE |
ROE occurs when an employee is working two jobs and experiences an |
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interruption of earnings in one of them. If this happens and the employee |
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submits an application for EI benefits, we need an ROE from the current |
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employer, even though the employee is still working there. We use the |
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information on both ROEs to calculate the benefit amount and the number |
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of weeks of EI benefits the claimant should receive. |
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When the pay period |
When your business or organization changes its pay period type, you |
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type changes |
must issue ROEs for all employees, even though the employees are not |
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experiencing an interruption of earnings. For details, see the note under |
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“Block 6, Pay period type” on page 12. |
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When an employee |
If you have more than one Payroll Account Number (see Block 5 on page 12 |
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stays with the |
for details) and an employee’s payroll file is transferred to a different Payroll |
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employer but is |
Account Number within the organization, an ROE is not required if: |
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transferred to another |
• |
there has been no actual break in the employee receiving earnings during |
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Canada Revenue |
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the transfer; and |
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Agency Payroll |
• |
you agree to issue a single ROE that covers both periods of employment, |
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Account Number |
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if the need arises. |
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NOTE: If the change in Payroll Account Numbers involves a change in pay |
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period type, you must issue an ROE for the employee. |
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When there is a |
When a business changes ownership, the former employer usually has to |
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change in ownership |
issue ROEs to all employees. However, if the following two conditions apply, |
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you do not have to issue ROEs: |
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• |
there has been no actual break in the employee receiving earnings during |
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the |
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• |
the former employer’s payroll records are available to the new employer, |
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and the new employer agrees to issue a single ROE that covers both |
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periods of employment, if the need arises. |
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NOTE: If the change in ownership involves a change in pay period type, |
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you must issue ROEs for all employees. |
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4
How to Complete the Record of Employment Form
When an employer |
When an employer declares bankruptcy and a receiver takes over the |
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declares bankruptcy |
operation of the business, the employer usually has to issue ROEs to all |
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employees. However, if the following two conditions apply, you do not have to |
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issue ROEs: |
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• |
there has been no actual break in the employee receiving earnings during |
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the |
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• |
the employer’s payroll records are available to the receiver, and the receiver |
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agrees to issue a single ROE that covers both periods of employment, |
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if the need arises. |
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NOTE: If employees continue to work for an employer after the bankruptcy, |
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the interruption of earnings does not occur until the employees actually stop |
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working, even if they do not receive any earnings. |
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For |
You do not have to issue an ROE every time a |
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or casual workers |
worker experiences an interruption of earnings of seven days or more. |
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However, you must issue one when: |
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• |
an employee requests an ROE and an interruption of earnings |
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has occurred; |
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• |
an employee is no longer on the employer’s active employment list; |
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• |
Service Canada requests an ROE; or |
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• |
an employee has not done any work or earned any insurable earnings |
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for 30 days. |
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For |
When you offer your employees a |
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insurance (WLI) plan |
• |
if the plan payments are not insurable, issue an ROE when the |
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payments |
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interruption of earnings occurs; or |
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• |
if the plan payments are insurable, issue an ROE when the interruption of |
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earnings occurs, and issue a second ROE for the period of the insurable |
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WLI plan payments, after they stop. |
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During |
In some workplaces, employees can make agreements with their employer to |
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leave |
take |
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a portion of their salary for a certain period of time to finance a later period of |
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leave. For example, an employee may work for four years, deferring 20% of |
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his or her salary during those four years to finance leave during the fifth year. |
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During |
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do not have to complete an ROE unless either party breaks the agreement. |
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If the agreement is broken by either party during the |
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the employee will not be returning to work, you must then issue an ROE. In |
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Block 11, Last day for which paid, enter the date of the last day the employee |
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worked before leaving on |
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NOTE: Contact the Canada Revenue Agency for instructions on how to |
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deduct EI premiums on earnings during both the deferral and |
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leave periods. |
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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
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 |
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|
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Weekly |
If you have a weekly pay period |
Martin stops working on March 1, 2010, which |
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cycle, you must submit the |
is the first day of the interruption of earnings. |
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electronic ROE to Service |
You have a weekly pay period that runs from |
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Canada no later than five |
February 27, 2010, to March 5, 2010. Since |
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calendar days after the end |
the pay period that contains the interruption of |
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of the pay period in which the |
earnings will end on March 5, 2010, you must |
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interruption of earnings occurs. |
issue Martin’s ROE no later than March 10, 2010. |
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Biweekly |
If you have a biweekly pay |
Ginette stops working on March 1, 2010, which |
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period cycle, you must submit |
is the first day of the interruption of earnings. |
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the electronic ROE to Service |
You have a biweekly pay period that runs from |
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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. |
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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.
- Begin with Block 1: Enter the unique serial number for this ROE.
- Move to Block 2: If this ROE updates a previous one, write the serial number of the ROE being amended or replaced.
- In Block 3: Fill in your employer’s payroll reference number, if applicable.
- Proceed to Block 4: Provide the full name and address of your business.
- For Block 5: Enter your CRA Business Number, which is your Payroll Account Number.
- In Block 6: Specify the type of pay period for the employee.
- Move to Block 7: Fill in your employer’s postal code.
- In Block 8: Enter the employee's Social Insurance Number.
- Proceed to Block 9: Write the employee's full name and address.
- For Block 10: Record the employee's first day worked.
- In Block 11: Provide the last day that the employee worked for pay.
- In Block 12: Specify the final pay period's ending date.
- For Block 13: Optionally note the employee's occupation.
- In Block 14: If applicable, indicate the expected date of recall.
- In Block 15A: Document the total insurable hours the employee worked.
- For Block 15B: Enter the total insurable earnings for the employee.
- Move to Block 15C: List the insurable earnings broken down by pay period, if necessary.
- In Block 16: State the reason why this ROE is being issued.
- Provide details in Block 17: Document any separation payments.
- Break down any vacation pay in Block 17A, statutory holiday pay in Block 17B, and any other monies in Block 17C.
- If needed, include comments in Block 18.
- Fill in Block 19: Indicate if the employee received paid sick, maternity, parental, compassionate leave, or group wage loss indemnity payments.
- Specify the language in Block 20.
- Provide your contact number in Block 21.
- 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.
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