Employers: How to complete the record of employment (ROE) form

Electronic ROE

An electronic ROE is submitted to Service Canada electronically.

There are 3 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 website, 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 different types of electronic ROEs, which are identified with serial numbers that start with the following letters:

• W or M – ROE Web
• S – ROE SAT
• Y – ROE Web for self-employed fishers

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 website or call the Employer Contact Centre.

Paper ROE

The paper ROE is a one-page form in triplicate. Triplicate means there are 3 copies of the ROE—the first one is the original, and the second and third are carbon copies.

Once you complete it, you must distribute the 3 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 to Service Canada (see Location to send Part 2 of the paper ROE)
• 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 ROE (all ROEs in this series have been distributed; although they can no longer be ordered, they are still valid)
• E – English ROE
• K – French ROE
• L – Laser ROE (this format is no longer used, it has been replaced by ROE Web)
• Z – ROE for fishers (the instructions on how to complete this version of the ROE are different from other ROEs. For details, see How to Complete the Record of Employment Form for Self-Employed Fishers)

Exceptions to the 7-day rule – Interruption of earnings

The 7-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 agent ceases to work in that employment due to either: illness, injury or quarantine (sick leave), pregnancy/maternity leave, to care for 1 or more new-born children of the claimant or 1 or more children placed with the claimant for the purpose of adoption (parental leave), to provide care or support to a critically ill or injured family member (compassionate care or family caregiver leaves). 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 Real estate agents in Chapter 3.

Employees who have non-standard work schedules (also referred to as lay days): Some employers have agreements with their employees for schedules that allow for alternating periods of work and leave. Some employees, like firefighters, health-care workers, and factory workers, have non-standard work schedules. Even though these types of employees do not have scheduled work for 7 consecutive days or more, they do not experience an interruption of earnings.

If the employee has been terminated and is entitled to a period of leave under an employment agreement to compensate for extra hours (time) worked within an established work pattern, explain in Block 18 of the ROE the period of leave they are entitled to and their work pattern.

Commission sales people: For employees whose earnings consist mainly of commissions, an interruption of earnings occurs only when the employment contract is terminated, unless the employee ceases to work due to either: illness, injury or quarantine (sick leave), pregnancy/maternity leave, to care for 1 or more new-born children of the claimant or 1 or more children placed with the claimant for the purpose of adoption (parental leave), to provide care or support to a critically ill or injured family member (compassionate care or family caregiver leaves). 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 Commission salespeople in Chapter 3.

Special situations involving when to issue ROEs

When Service Canada requests an ROE: The most common situation in which we would ask you to issue an ROE occurs when an employee is working 2 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 type changes: When your business or organization changes its pay period type, you 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.

When an employee stays with the employer but is transferred to another Canada Revenue Agency Payroll Account Number: If you have more than one Payroll Account Number (see Block 5, CRA business Number for details) and an employee's payroll file is transferred to a different Payroll Account Number within the organization, an ROE is not required if:

• there has been no actual break in the employee receiving earnings during the transfer, and
• you agree to issue a single ROE that covers both periods of employment if the need arises

Note: If the change in CRA Payroll Account Number involves a change in pay period type, you must issue an ROE for the employee.

When there is a change in ownership: When a business changes ownership, the former employer usually has to issue ROEs to all employees. However, if the following 2 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.

When an employer declares bankruptcy: When an employer declares bankruptcy and a receiver takes over the operation of the business, the employer usually has to issue ROEs to all employees. However, if the following 2 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, or casual workers: You do not have to issue an ROE every time a part-time, on-call, or casual worker experiences an interruption of earnings of 7 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 insurance (WLI) plan payments: When you offer your employees a wage-loss insurance (WLI) plan:

• if the plan payments are not insurable, issue an ROE when the 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 payments, after they stop

During self-funded leave: In some workplaces, employees can make agreements with their employer to 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 4 years, deferring 20% of his or her salary during those 4 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.

Notes

• Contact the Canada Revenue Agency for instructions on how to deduct EI premiums on earnings during both the deferral and self-funded leave periods
• If you use a Payroll Service Providers (PSP): While it is not a requirement to issue ROEs if you change PSPs, if the new PSP is not be able to issue ROEs for the period of employment covered by your previous PSP, the previous PSP can issue them up to the time that the new PSP takes over

If you issue ROEs on paper

If you issue ROEs on paper, you must issue an ROE within 5 calendar days of:

• the first 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. They must either upload their original copy when they submit their online application for EI benefits, mail it to us or drop it off in person at a Service Canada Centre. The mailing address will be provided to them on the Information and Confirmation page once they submit their online application for EI benefits.

If you issue ROEs electronically

If you issue ROEs electronically and your pay period is weekly, biweekly (every 2 weeks), or semi-monthly (twice a month, usually the 15th and last day of the month), you have up to 5 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 4 weeks), you must issue electronic ROEs by whichever date is earlier:

• 5 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, Paper copy of electronic ROEs to employees is not required, for details).

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

Issue an amended ROE electronically

For information on how to issue an amended ROE electronically:

• if you are using ROE Web, consult the online help instructions within the ROE Web application or call the Employer Contact Centre, or
• if you are using ROE SAT, contact your payroll service provider

Note: If you are amending a paper ROE electronically, enter "Amending a paper ROE" in Block 18 Comments, and include the serial number of the original paper ROE.

Issue an amended ROE using a paper form

Follow these instructions to issue an amended ROE using a paper form:

• use a blank paper ROE form
• in Block 2, enter the serial number of the original ROE you are correcting
• be sure to complete all the blocks, even if the information is the same as what you entered on the original ROE
• correct any information that was wrong on the original ROE

Note: When amending an ROE using a paper form, it is not necessary to enter a comment in Block 18 indicating that it is an amended ROE.

Special situations

For employees who are paid solely on commission or on salary plus irregularly paid commission: Use a weekly pay period and average the earnings over the period of employment covered by the ROE. For more information, see How to use the weekly averaging formula.

For contract workers who are not paid on a regular basis: Use a weekly pay period and average the earnings over the period of employment covered by the ROE. For more information, see How to use the weekly averaging formula.

For employees who work irregular pay periods: For employees who work irregular pay periods—for example, if your pay cycles vary in length, where 1 period may cover 29 days and the next may cover 32 days—use a weekly pay period type and average the earnings over the period of employment covered by the ROE. For more information, see How to use the weekly averaging formula.

Note: An ROE should only reflect 1 pay period type. If you change your pay period type during an employee's period of employment, you should issue an ROE for the period of employment up to the change in pay period type. If there is an interruption of earnings later, you should issue a second ROE for the rest of the employee's period of employment until the interruption of earnings. On the second ROE, in Block 10, enter the date of the first day after the pay period change, and in Block 11, enter the last day for which paid.

Salary continuance

As part of a severance package, instead of receiving a lump-sum payment on separation, an employee may receive a salary continuance. Under a salary continuance, the employee continues to receive a regular pay cheque and continues to be entitled to employee benefits for a certain time period. There is no interruption of earnings between the last day worked and the beginning of the salary continuance—in fact, there is no interruption of earnings until the salary continuance stops. For this reason, do not issue an ROE until the end of the salary continuance period. In Block 11, enter the last day of the salary continuance period, not the last day worked.

Note: For questions on what constitutes a salary continuance, contact the Canada Revenue Agency.

Step 1 - Determine the number of consecutive pay periods to use

In Block 6, you identified your pay period type. Now, you must determine the number of consecutive pay periods that occurred during the period of employment—the amount of time between the date in Block 10 and the date in Block 11. Specifically, starting with the most recent pay period, you have to add up how many full, partial, and nil pay periods (any pay periods during which the employee did not work and did not receive any insurable earnings) occurred during the period of employment, up to a predetermined maximum number (see the chart below).

*The number of pay periods you use to determine the number of hours to enter in Block 15A is different from the number of pay periods you use for Block 15B.

Step 2 - Determine which hours are insurable

The total number of hours employees work each week for which they receive insurable earnings are considered insurable hours. The different types of insurable earnings are described in Annex 1, and include vacation pay, overtime pay, and statutory holiday pay.

If the employee received statutory holiday pay, include the statutory holiday hours in the total insurable hours, unless the statutory holiday occurred after the date in Block 11 (see Block 17B - Statutory holiday pay for details). If this is the case, you may or may not have to include the statutory holiday hours in the total insurable hours—it all depends on whether the employee's departure is final or not final.

Step 3 - Calculate the employee's total insurable hours

Once you have determined the number of insurable hours the employee worked for each pay period (including statutory holiday hours), add all the insurable hours together. This number is the employee's total insurable hours. Enter it in Block 15A.

Helpful hint for completing Block 15B

Before you complete Block 15B, you may want to take the time to complete Block 15C, even though it may not be required, and Block 17.

By doing so, it may be easier for you to calculate the correct amount to enter in Block 15B. It may also reduce the number of calls you receive from Service Canada requesting more information. See instructions on how to complete Block 15C.

There are 3 steps to calculating the total insurable earnings to enter in Block 15B:

1. determine the number of consecutive pay periods to use
2. determine which earnings are insurable, and
3. calculate the employee's total insurable earnings

Notes

• When an employee is paid in foreign currency, it is the employer's responsibility to convert the foreign currency to Canadian dollars for the purpose of completing the ROE
• When an employee's earnings consist of commissions only or salary and irregularly paid commissions (for example, real estate agents or commission salespeople) or when an employee has irregular pay periods (for example, some contract workers) you must calculate a weekly average amount for the employee's earnings over the period of employment reported on the ROE. For details, see How to use the weekly averaging formula
• When unpaid wages (not including amounts for overtime or termination pay) are owing to an employee on separation because of the employer's bankruptcy, receivership, or impending receivership, you must still include the hours and earnings on the ROE
• The amounts you include in Blocks 15B and 15C should reflect the actual amounts the employee earned. If you paid any amounts in error, do not include them on the ROE. If you later determine that you will not be able to recover the money you paid in error to the employee, the money will become a taxable benefit. You must then include the amount on the ROE in the pay period during which you determine that you will not be able to recover it

Step 1 - Determine the number of consecutive pay periods to use

In Block 6, you identified your pay period type. Now, you must determine the number of consecutive pay periods that occurred during the period of employment—the amount of time between the date in Block 10 and the date in Block 11.

Specifically, starting with the most recent pay period, you have to add up how many full, partial, and nil pay periods (any pay periods during which the employee did not work and did not receive any insurable earnings) occurred during the period of employment, up to a predetermined maximum number (see the chart below).

*The number of pay periods you use to determine the amount to enter in Block 15B is different from the number of pay periods you use for Block 15A.

Step 2 - Determine which earnings are insurable

Once you have determined the number of pay periods you need to use, you must then determine the employee's insurable earnings for each pay period, including statutory holiday pay. To determine which earnings are insurable, see Annex 1 on types of earnings and insurable hours. In all cases, statutory holiday pay is included in insurable earnings—you only need to figure out in which pay period you should include it.

If the statutory holiday occurred during the period of employment (that is, before the date you enter in Block 11), you should report the statutory holiday pay in the pay period during which the statutory holiday occurred.

If the statutory holiday occurred after the period of employment (that is, after the date you enter in Block 11), you should include the earnings for the statutory holiday in the final pay period.

Step 3 - Calculate the employee's total insurable earnings

Once you have determined the insurable earnings the employee received for each pay period, add all the insurable earnings together. This amount is the employee's total insurable earnings. Enter it in Block 15B.

Note: You must report all insurable earnings the employee received—not just the EI maximum insurable earnings amount.

Completing Block 15C on the paper ROE (27 fields)

If you use a paper ROE, you only have to complete Block 15C if the employee did not earn any insurable earnings in 1 or more pay periods. In Block 15C on the paper ROE, there are 27 fields in which to report insurable earnings, which allows for a maximum of 27 weekly pay periods.

Note: On April 7, 2013, a new way of calculating a claimant's Employment insurance benefit rate came into effect. This new way of calculating the benefit rate takes into account the employee's best weeks in the last year. Because of this, you are encouraged to complete Block 15C (according to the instructions for the electronic 53 field ROE) even if there are not any pay periods where the employee did not earn any insurable earnings.

In Block 15C, you must provide the payroll data for the required number of pay periods as indicated in the chart below, or fewer if the period of employment is shorter. Enter the insurable earnings the employee received for each full, partial, or nil pay period. To do so, complete Block 15C, making sure to enter the insurable earnings for the final pay period in the first pay-period field (the one marked "1" in the pay period (P.P.) column), the second-last pay period in the second pay-period field (P.P. 2), and so on.

For any nil pay periods with no insurable earnings, enter "0.00."

Include both dollars and cents. Do not round off the totals. Do not use the dollar sign.

In P.P. 1, remember to include any insurable amounts you reported in Block 17 - Separation payments.

To determine the number of consecutive pay periods to enter in this block, see the chart below.

*The number of pay periods you use to determine the amount to enter in Block 15C on a paper ROE is different from the number of pay periods you use for Block 15A.

Example

Your pay period is bi-weekly, ending on every second Friday. Hassan started working for you on April 5, 2021, and his last day of work was September 17, 2021. He took part of July off in unpaid leave.

In Block 10 you enter "05/04/2021," in Block 11 you enter "17/09/2021," and in Block 12 you enter "17/09/2021." In Block 15C you enter the following details for the 12 consecutive pay periods that apply:

Representation of Block 15C of an ROE

• Pay Period 1: Final pay period (contains last day for which paid) insurable earnings of $1800.00
• Pay periods 2 and 3: Full pay periods insurable earning of $1800.00 for each period
• Pay Period. 4: Partial pay period insurable earnings of $750.00
• Pay Period 5: Nil pay period no insurable earnings
• Pay Period 6: Partial pay period insurable earnings of $450.00
• Pay Periods 7, 8, 9, 10 and 11: Full pay periods insurable earnings of $1800.00 for each period
• P.P. 12: First pay period (contains first day worked) insurable earnings of $1100.00

Code A - Shortage of work (layoff)

Code A is the most commonly used code. Use this code when the employee is laid off, since a "shortage of work" occurs when an employer has to lay off staff. For example, if you are issuing an ROE because a contract is ending, a season is over, or you are temporarily shutting down operations, use Code A.

For example (this list is not exhaustive):

• end of contract or season
• end of casual/part-time work
• end of school year
• temporary shutdown of operations
• permanent shutdown of operations
• position eliminated/redundant
• company restructuring
• employer bankruptcy or receivership

Code B - Strike or lockout

Use Code B when an employee is on strike or has been locked out of the workplace.

Code C - Return to school

Service Canada is phasing out the use of this code. Instead of Code C, please use 1 of the following codes:

• if the employee is leaving to return to school, use Code E – Quit. Be sure to enter "Return to school" in Block 18 if you are using a paper ROE. If you are using ROE Web online, choose the "Return to school" option from the drop-down menu
• if the employee is leaving to participate in a government-approved apprenticeship training program, use Code J – Apprentice training

Note: If you hire a student on either a summer term, co-op term or on any other basis where the term is fixed, if they fulfill their term code A – Shortage of work can be used.

Code D - Illness or injury

Use Code D when the employee is leaving work temporarily because he or she is ill or injured.

Code E - Quit

Use Code E when the employee initiates the separation from employment. For example, an employee may quit to take another job, to accompany a spouse who must move for his or her work to another location, to return to school, or to voluntarily retire, or the employee may decide to quit the position permanently because of health reasons.

If you are using a paper ROE, include a comment in Block 18, Comments. For example, you could enter "Take another job," "Follow spouse," "Return to school," "Voluntary retirement," or "Health reasons." If you are using ROE Web online, choose the appropriate option from the drop-down menu.

For example (this list is not exhaustive):

• take another job
• relocate with spouse
• return to school
• voluntarily retire
• health reasons

Note: If the employee is leaving the workplace because of mandatory retirement, see Code G - Retirement.

Code F - Maternity

Use Code F only when a person who is pregnant or has recently given birth is leaving the workplace to take maternity leave. It does not apply to adoptive parents or a parent who is not pregnant or has not recently given birth.

Notes

• If the employee is pregnant and is experiencing an interruption of earnings first because of illness and then because of maternity leave, use Code D - Illness or injury, since you should use the code that applies first. In this case, there is no need to amend the ROE once the employee begins their maternity leave
• If the employee is an adoptive parent or a parent to a newborn who has not recently given birth, see Code P- Parental

Code G - Retirement

(mandatory/approved under the Work Force Reduction program)

Use Code G when the employee is leaving the workplace because of mandatory retirement or through a Work Force Reduction approved by Service Canada. If you are using a paper ROE and the employee is retiring under an approved Work Force Reduction, enter "Approved work-force reduction" in Block 18. If you are using ROE Web online, choose the "Approved work-force reduction" option from the drop-down menu. See the Work Force Reduction program for details.

Note: If the employee is voluntarily retiring, see Code E - Quit.

Code H - Work-Sharing

Use Code H when the employee is participating in the Service Canada Work-Sharing Program.

Code J - Apprentice training

Use Code J if the employee is leaving the workplace temporarily to participate in a government-approved apprenticeship training program.

Code M – Dismissal or suspension

Use Code M when the employer initiates the separation from employment for any reason other than layoff or mandatory retirement (that is, the employee is leaving the workplace because he or she has been dismissed by the employer). Also use this code when the employee is suspended from their employment.

This code is also used when the employment is terminated within a probationary period because the employee was not well suited for the position (that is, the employee was not able to satisfactorily perform the duties of the position). If you are using a paper ROE and the employment was terminated within the probationary period, enter "Terminated within probationary period" in Block 18 - Comments. If you are using ROE Web online, choose the "Terminated within probationary period" option from the drop-down menu.

Code N - Leave of absence

Use Code N when the employee is leaving the workplace temporarily to take a leave of absence. For example, if the employee is taking any period of unpaid leave, use Code N.

Note: A leave of absence does not include illness or injury, maternity leave, parental leave, compassionate care leave, or leave for a caregiver providing care to a critically ill or injured person —instead, use Code D – Illness or injury, Code F – Maternity, Code P – Parental, or Code Z – Compassionate care/family caregiver respectively.

Code P - Parental

Use Code P if the employee is leaving the workplace temporarily to take parental or adoption leave.

Note: If the employee is a person who is pregnant or has recently given birth, see Code F - Maternity.

Code Z - Compassionate care/family caregiver

Use Code Z if the employee is leaving the workplace temporarily to claim compassionate care benefits, or family caregiver benefits.

Code K - Other

The vast majority of reasons for issuing an ROE are covered by the above codes. Use Code K only in exceptional circumstances (see examples below). If none of the above reasons apply to the situation, use Code K, and provide an explanation in Block 18 - Comments.

For example (this list is not exhaustive):

• change in payroll/ownership or company name
• change in pay period type
• death of an employee
• Service Canada has requested the ROE

Contact name and telephone number

Also in Block 16, you must enter the full name and telephone number of the person in your organization who is readily available to provide more information or clarification about the reason for issuing the ROE, if Service Canada needs it.

Block 17A – Vacation pay

In this block, enter any vacation pay the employer has paid or will pay to the employee because of the separation. The following chart explains the different ways you can pay vacation pay, and whether or not you need to report it in Block 17A.

If there are hours attached to the vacation pay, report them in Block 15A. If you are not sure if there should be hours attached or you do not know the number of hours to report, contact the Canada Revenue Agency for a ruling on your individual situation.

Block 17B – Statutory holiday pay

The term statutory holiday covers the following days:

• the actual day of the statutory holiday
• any other day off with pay that replaces a statutory holiday (for example, if Christmas Day falls on a Sunday, an employer may give the following Monday as a day off with pay to replace the statutory holiday), or
• any designated floater days—additional days off with pay that are taken at a time agreed to by both the employee and the employer

In Block 17B, you will report the amount you paid or will pay for each statutory holiday that falls after the date in Block 11, as well as the date of each statutory holiday. Do not include any statutory holidays that occurred before this date. Remember to include any amounts you report in Block 17B in the totals you enter in Block 15B and in the "P.P. 1" field of Block 15C, if necessary.

Note: If you are using a paper ROE and you have more than 3 statutory holidays to report in Block 17B, enter the additional information in Block 18. If you are using an electronic ROE, there are 10 fields available.

Example

Your pay periods are biweekly, ending every other Friday. Hugo's first day of work at your company was September 22, 2020, and his last day was December 18, 2020. He had a 2-week break with no work or earnings from November 15 to 28, 2020. He received a daily salary of $75 (each day represents 7 hours worked). You pay him for each of the 2 statutory holidays occurring after his last day: December 25, 2020, and January 1, 2021 ($75 for each statutory holiday – 7 hours per day). Hugo's departure is not final, since he will be returning to work on January 6, 2021.

In Block 10, you enter "22/09/2020."

In Block 11, you enter "18/12/2020." This is the actual last day worked, and not a statutory holiday date.

In Block 12, you enter "25/12/2020," since it is the end date for the last pay period.

In Block 15A, you enter "392" as the total insurable hours (56 days x 7 hours per day = 392 hours). Since the departure is not final, this number includes 14 insurable hours for the 2 statutory holiday days that occurred after the date in Block 11.

In Block 15B, you enter "$4,200" (56 days x $75 per day = $4,200). This amount includes $150 for the 2 statutory holidays that occurred after the date in Block 11.

In Block 15C, you enter the following amounts for insurable earnings per pay period:

Representation of Block 15C of an ROE

• Pay Period 1: Final pay period (partial) Total insurable earnings of $525 with $375 in earnings and $150 for statutory holidays
• Pay Period 2: Full pay period insurable earnings of $750 for each period
• Pay Period 3: Nil pay period (no work or earnings)
• Pay Period 4, 5 and 6: Full pay periods insurable earnings of $750 for each period
• Pay Period 7: First pay period (partial) insurable earnings of $675

In Block 17B, you enter the following information:
25/12/2020: $75
01/01/2021: $75

Note: If Hugo's departure is final, you would not include the 14 hours for the statutory holidays in the total insurable hours in Block 15A.

Block 17C – Other monies

In this block, enter any other payments or benefits other than vacation pay (Block 17A) or statutory holiday pay (Block 17B) that the employer has paid or will pay to the employee because of the separation, whether or not the amount is considered as insurable earnings. The following chart provides examples of the types of amounts you should enter in Block 17C.

Note: For paper ROEs, if you need more room, you can use Block 18.

Notes

• Any money that is insurable and does not fit into 1 of the categories listed in the preceding chart should be included in "Other." Any money that is not insurable and does not fit into 1 of the categories listed in the preceding chart can be included in either "severance pay" or "retirement leave credits," and not in "Other." Be sure to include a comment in Block 18 describing the type of payment made
• When you enter insurable earnings in Blocks 17A, 17B, and 17C, you must also add these amounts to the total insurable earnings reported in Blocks 15B and 15C (P.P. 1 field). For example, you will add any amount of vacation pay paid on separation to the totals in Blocks 15B and 15C, since vacation pay is considered to be insurable earnings. However, when the employer pays retirement leave credits/retiring allowances, although you will include the amount of the credits in Block 17C, you will not add that amount to the totals in Blocks 15B and 15C, since retirement leave credits/retiring allowances are not considered to be insurable earnings

Definition of a contract worker

A contract worker is an employee who is employed in insurable employment who works for you under a fixed-term contract and who is not paid on a regular basis. These contract workers can include employees with irregular pay periods, those who perform piece work, and those who receive lump-sum payments rather than regular pay cheques.

Block 6 - Pay period type

Enter "weekly" as the pay period type.

Block 10 - First day worked

Enter the contract start date in Block 10. If the employee previously experienced an interruption of earnings during this contract and you issued an ROE, enter the first day the employee returned to work after you issued the previous ROE.

Block 11 - Last day for which paid

In Block 11, enter either the contract end date or the last day of insurable employment, if you are issuing an ROE for another reason (such as maternity leave) that begins before the end of the contract.

Block 12 - Final pay period ending date

Enter in Block 12 the date of the Saturday of the week in which the date in Block 11 falls.

Block 15A - Total insurable hours

If you know the number of hours that the contract worker actually worked and for which they were paid, we consider the worker to have that number of insurable hours. For example, if a contract worker has an employment contract that specifies 32 hours as the usual hours of work per week, credit the contract worker with 32 insurable hours per week.

Note: If you do not know the actual number of hours worked, you and the contract worker can reach an agreement on the number of insurable hours that would normally have been required to earn the remuneration paid (the hours agreed upon must be reasonable given the circumstances of the employment). However, if no contract or agreement on hours exists or can be reached, the number of insurable hours is determined by dividing the insurable earnings by the applicable minimum wage for the province or territory where the employee is working that is in force on January 1 in the year the earnings were payable. The result cannot be more than 7 hours per day or 35 hours per week.

How to use the weekly averaging formula

To calculate amounts to enter in Blocks 15B and 15C, you need to use the weekly averaging formula. The weekly averaging formula has 3 steps:

1. Add up all the insurable earnings the employee received in the last 52 weeks (or in the actual number of weeks worked, if fewer)
2. Subtract any insurable amounts the employee received because of the separation (see Block 17 - Separation payments for details)
3. Divide these insurable earnings by 52 (or by the actual number of weeks worked, if fewer). This amount is the average weekly earnings

Block 15B - Total insurable earnings

To determine the amount to enter in Block 15B for contract workers, you have to calculate the average weekly earnings the employee received. To do so, use the weekly averaging formula. Once you calculate the average weekly earnings, multiply that amount by 27 (or less if the period of employment is shorter than 27 weeks). Finally, add any insurable amounts the employee received because of the separation (see Block 17 - Separation payments for details). This is the employee's total insurable earnings.

Block 15C - Insurable earnings by pay period

For contract workers, you only need to complete Block 15C if you are issuing an ROE electronically.

To complete Block 15C, use the average weekly earnings amount you calculated for Block 15B to complete all the applicable pay period fields in Block 15C, except for P.P. 1 (the final pay period). In the P.P. 1 field, add any insurable amounts the employee received because of the separation to the average weekly earnings amount.

Definition of a real estate agent

A real estate agent is someone who holds a licence issued by a provincial authority to work in the sale or purchase of real estate on a commission basis.

When an interruption of earnings occurs

For real estate agents, an interruption of earnings can only occur when the agent’s license is surrendered, suspended, or revoked, or when the agent ceases to work in that employment due to either: illness, injury or quarantine, pregnancy/maternity, to care for 1 or more new-born children of the claimant or 1 or more children placed with the claimant for the purpose of adoption (parental leave), to provide care or support to a critically ill or injured family member (compassionate care or family caregiver leaves).

If the real estate agent ceases to work for any other reason, there is no interruption of earnings while he or she is still the holder of such a licence.

Note: Simply returning the licence to the broker while the office is closed for the winter is not sufficient to prove that their actions are irrevocable, and that he or she no longer possesses such a licence.

Block 6 - Pay period type

For real estate agents, enter "weekly" as the pay period type.

Block 10 - First day worked

Enter the employment start date in Block 10. If the employee previously experienced an interruption of earnings during this period of employment and you issued an ROE, enter the first day the employee returned to work after you issued the previous ROE.

Block 11 - Last day for which paid

In Block 11, enter either the employment end date or the last day of insurable employment, if you are issuing an ROE for another reason (such as maternity leave) that begins before the end of the contract.

Block 12 - Final pay period ending date

For real estate agents, enter in Block 12 the date of the Saturday of the week in which the date in Block 11 falls.

Block 15A - Total insurable hours

If you know the number of hours that the real estate agent actually worked and for which they were paid, we consider the agent to have that number of insurable hours. For example, if a real estate agent has an employment contract that specifies 32 hours as the usual hours of work per week; credit the agent with 32 insurable hours per week.

Note: If you do not know the actual number of hours worked, you and the agent can reach an agreement on the number of insurable hours that would normally have been required to earn the remuneration paid (the hours agreed upon must be reasonable given the circumstances of the employment). However, if no contract or agreement on hours exists or can be reached, the number of insurable hours is determined by dividing the insurable earnings by the applicable minimum wage for the province or territory where the employee is working that is in force on January 1 in the year the earnings were payable. The result cannot be more than 7 hours per day or 35 hours per week.

Block 15B - Total insurable earnings

To determine the amount to enter in Block 15B for real estate agents, you have to calculate the average weekly earnings the employee received. To do so, use the weekly averaging formula. Once you calculate the average weekly earnings, multiply that amount by 27 (or less if the period of employment is shorter than 27 weeks). Finally, add any insurable amounts the employee received because of the separation (see Block 17 - Separation payments ). This is the employee's total insurable earnings.

For details on how to calculate this amount, see the example under Contract workers who are not paid on a regular basis.

Block 15C - Insurable earnings by pay period

For real estate agents, you only need to complete Block 15C if you are issuing an ROE electronically.

Use the average weekly earnings amount you calculated for Block 15B to complete all the applicable pay period fields in Block 15C, except for P.P. 1 (the final pay period). In the P.P. 1 field, add any insurable amounts the employee received because of the separation to the average weekly earnings amount.

For details on how to complete Block 15C, see the example under Contract workers who are not paid on a regular basis.

Definition of a commission salesperson

A commission salesperson is an employee who is paid either solely on commission or through a combination of salary and irregularly paid commissions.

When an interruption of earnings occurs

For people whose earnings consist mainly of commission, an interruption of earnings occurs only when the contract of employment is terminated—unless the employee ceases to work due to either: illness, injury or quarantine, pregnancy/maternity, to care for 1 or more new-born children of the claimant or 1 or more children placed with the claimant for the purpose of adoption (parental leave), to provide care or support to a critically ill or injured family member (compassionate care or family caregiver leaves). In other words, if the employee ceases to work for any other reason, there will be no interruption of earnings while the contract continues.

Block 6 - Pay period type

Enter "weekly" as the pay period type.

Block 10 - First day worked

Enter the employment start date in Block 10. If the employee previously experienced an interruption of earnings during this period of employment and you issued an ROE, enter the first day they returned to work after you issued the previous ROE.

Block 11 - Last day for which paid

In Block 11, enter either the employment end date or the last day of insurable employment, if you are issuing an ROE for another reason (such as maternity leave) that begins before the end of the contract.

Block 12 - Final pay period ending date

Enter in Block 12 the date of the Saturday of the week in which the date in Block 11 falls.

Block 15A - Total insurable hours

If you know the number of hours that the salesperson actually worked and for which they were paid, we consider the salesperson to have that number of insurable hours. For example, if a salesperson has an employment contract that specifies 32 hours as the usual hours of work per week, credit the salesperson with 32 insurable hours per week.

Note: If you do not know the actual number of hours worked, you and the commission salesperson can reach an agreement on the number of insurable hours that would normally have been required to earn the remuneration paid (the hours agreed upon must be reasonable given the circumstances of the employment). However, if no contract or agreement on hours exists or can be reached, the number of insurable hours is determined by dividing the insurable earnings by the applicable minimum wage for the province or territory where the employee is working that is in force on January 1 in the year the earnings were payable. The result cannot be more than 7 hours per day or 35 hours per week.

Block 15B - Total insurable earnings

To determine the amount to enter in Block 15B for commission salespeople, you have to calculate the average weekly earnings the employee received. To do so, use the weekly averaging formula. Once you calculate the average weekly earnings, multiply that amount by 27 (or less if the period of employment is shorter than 27 weeks). Finally, add any insurable amounts the employee received because of the separation (see Block 17 - Separation payments ). This is the employee's total insurable earnings.

Block 15C - Insurable earnings by pay period

For commission salespeople, you only need to complete Block 15C if you are issuing an ROE electronically.

Use the average weekly earnings amount you calculated for Block 15B to complete all the applicable pay period fields in Block 15C, except for P.P. 1 (the final pay period). In the P.P. 1 field, add any insurable amounts the employee received because of the separation to the average weekly earnings amount.

Definition of a teacher

A teacher is defined in the Employment Insurance (EI) Regulations as someone in the occupation of teaching in a pre-elementary, elementary, or secondary school, including technical or vocational schools. Therefore, anyone who teaches at those levels or schools—regardless of the time spent teaching, the subject, or the individuals being taught—is considered to be a teacher for the purposes of the Regulations.

This definition applies to all teachers employed in schools under provincial or municipal boards, and includes teachers in independent or private schools.

Note: In general, teachers at the post-secondary level are not covered by the above definition.

Block 6 - Pay period type

Enter "weekly" as the pay period type.

Block 10 - First day worked

Enter the contract start date in Block 10. If the employee previously experienced an interruption of earnings during this contract and you issued an ROE, enter the first day they returned to work after you issued the previous ROE.

Block 11 - Last day for which paid

In Block 11, enter either the contract end date or the last day of insurable employment, if you are issuing an ROE for another reason (such as maternity leave) that begins before the end of the contract.

Block 12 - Final pay period ending date

The date you enter in Block 12 must be the same as the date you enter in Block 11 - Last day for which paid.

Block 15A - Total insurable hours

In Block 15A, enter the total number of insurable hours of teaching time and related duties, as specified in the collective agreement or the contract of employment, for which the teacher received remuneration.

To calculate the total number of insurable hours:

• first, determine the number of teaching days or days of paid leave (as specified in the collective agreement or contract of employment) in the 53-week period before the end of the employment or the end of the contract (if a previous ROE was issued, or if the teacher's period of employment was shorter than 53 weeks, count only the days in the current period of employment)
• then, multiply this total number of days by the standard number of hours per day that is specified in the collective agreement or contract of employment

Note: For more information on how to determine the number of hours per day, contact the Canada Revenue Agency.

How to use the daily averaging formula

To complete Blocks 15B and 15C for teachers, you first have to calculate the average daily earnings the teacher received. To do so, use the daily averaging formula. The daily averaging formula has 3 steps:

1. add up all the insurable earnings the teacher received during the contract period
2. subtract any insurable amounts the teacher received because of the separation (see Block 17 - Separation payments)
3. divide the total insurable earnings amount by the total number of calendar days in the contract period. This amount is the average daily earnings

Note: You cannot use the daily averaging formula for casual or substitute teachers, since they do not have a fixed amount of earnings for a predetermined period.

Block 15B - Total insurable earnings

To determine the amount to enter in Block 15B for teachers, you have to calculate the average daily earnings the teacher received. To do so, use the daily averaging formula. Once you calculate the average daily earnings, multiply that amount by the number of calendar days in a 27-week period (which equals 189 days), or fewer if the period of employment was shorter. This amount is your total insurable earnings.

Enter the total insurable earnings amount in Block 15B. Remember to add any insurable amounts the teacher received because of the separation (see Block 17 - Separation payments).

How to calculate a teacher's total insurable earnings (Block 15B) for the paper ROE (27 fields)

If a teacher's contract is shorter than 27 weeks, enter the full amount the teacher received in Block 15B. If a teacher's contract is longer than 27 weeks, use the daily averaging formula to calculate the teacher's total insurable earnings.

Note: When you are completing the paper ROE for teachers, there is no need to complete Block 15C. If you use an electronic ROE (53 fields), you have to complete Block 15C. See the next section for details.

The following examples illustrate how to use the daily averaging formula. Please note that 1 week equals 7 calendar days, and 27 weeks equal 189 days.

How to calculate a teacher's insurable earnings (Blocks 15B and 15C) for an electronic ROE (53 fields)

When you complete an electronic ROE (53 fields), you have to complete both Block 15B and Block 15C.

Using the daily averaging formula (see How to use the daily averaging formula for details), you can calculate the total insurable earnings to enter in Block 15B, and the insurable earnings by pay period to enter in Block 15C. Please note that 1 week is equivalent to 7 calendar days.

In Block 15C, you have to report the average weekly insurable earnings the teacher received during the last 53 weeks (or less, if the teacher worked for a shorter period of time). With the daily averaging formula, the insurable earnings are allocated proportionately over the term of the contract, regardless of the basis on which they are paid.

To calculate the average weekly insurable earnings for teachers:

• determine the daily average earnings by dividing the total earnings for the contract period by the total number of calendar days within the contract period, and
• multiply the daily average earnings by 7 to determine the weekly insurable earnings.

The following example illustrates how to use the daily averaging formula when completing the 53-field electronic ROE.

Definition of a self-employed fisher

A self-employed fisher is an individual who participates in making a catch and who is not fishing for his/her own or another person's sport.

A self-employed fisher must meet at least 1 of the following conditions:

• owns or leases the boat used to make the catch
• owns or leases specialized fishing gear (not including hand tools or clothing) used to make the catch
• holds a Species License issued by the Department of Fisheries and Oceans, which is necessary to make the catch
• has a right of ownership to all or part of the proceeds from the sale of the catch, and is responsible for all or part of the expenses incurred in making the catch. This means the fisher is responsible for paying a predetermined amount or percentage of the expenses incurred by the crew in making the catch, regardless of the value of the catch (for example, the fisher is responsible for a portion of the fuel costs for the trip)

If an individual is engaged under a contract of service, or engaged under a written employment contract with a corporation or with another person, that individual may not be eligible to receive an ROE for self-employed fishers. If you want to make sure you are considered a self-employed fisher, contact the Canada Revenue Agency (CRA).

When to issue an ROE for self-employed fishers

You must issue an ROE to a person within 5 calendar days after the end of each fishing season, or within 5 days after the person asks for one.

You must also issue an ROE if Service Canada asks for one.

These timeframes apply to both paper ROEs and ROEs submitted electronically through ROE Web.

If you issue electronic ROEs, you no longer need to provide a paper copy to your employees (see the section Paper copy of electronic ROEs to employees is not required for details).

Block 1 – Serial number

Each ROE is numbered with a pre-printed serial number. If you are using paper ROEs, the serial number already appears in this block. It is important for the employer to keep records of the serial numbers of all completed or destroyed ROEs for 6 years.

When you use an electronic ROE, the program automatically assigns a serial number to each ROE form as soon as it is successfully submitted to Service Canada. There is no need to keep a record of these serial numbers, although it might be helpful if you need to amend an electronic ROE later.

Block 2 – Serial number of ROE amended or replaced

Complete this block if you are issuing an amended ROE to change or correct information you provided on an original ROE, for example, when a fishing bonus is paid or a price adjustment is made for a prior period of fishing.

Block 3 – Employer's payroll reference number

In this block, enter the number you are using to identify the fisher in your payroll records, if you have one.

Block 4 – Employer's name and address

Enter the employer's name and address as they appear on the Canada Revenue Agency remittance form you use to report your payroll source deductions (PD7A).

Block 5 – Postal code

In this block, enter the employer's postal code.

Block 6 – Insurable earnings

Enter the fisher's insurable earnings for a period of employment up to a maximum of 31 consecutive weeks or for the period of employment since the last ROE, whichever is shorter.

Block 6A – Trip(s) start date — fresh catch only

Record the date the fisher left the wharf or dock to begin fishing or other harvesting from the sea or any other body of water. A start date is not required for cured catch.

Block 6B – Trip(s) end date (fresh) or date of purchase (cured)

For cured catch, enter the date of delivery. For fresh catch, enter the date the fisher returned to the wharf, or the date of delivery/sale if delivered/sold in the body of water. If a fresh catch is held after the return to the wharf, the trip end date is the date the fisher returned to the wharf.

Block 6C – Share of insurable earnings ($)

Enter the dollar share of the insurable earnings as per the crew's sharing arrangement.

If the fisher is a member of the crew and is the owner or lessee of the fishing vessel or gear used by the crew to make the catch, deduct 25% of the gross value of the catch and deduct the wages and shares of the other members of the crew.

Example:

• gross value of the catch: $10,000
• less 25% expenses: $2,500
• less total wages and catch shares of other crew members: $5,000
• insurable earnings = $2,500

Block 7 – Canada Revenue Agency Business Number

Enter the Business Number (BN) used to report the fisher's Employment Insurance (EI) premiums to the Canada Revenue Agency. When you have multiple BNs for reporting payroll source deductions, make sure that you use the correct BN. Your BN will have 9 numbers followed by RP and 4 numbers. You must enter all 15 characters.

Block 8 – Name and address of self-employed fisher

Enter the self-employed fisher's name (first name and initials, followed by the family name) and the fisher's address you have on file, including the postal code.

Block 9 – Social Insurance Number

Enter the self-employed fisher's 9-digit Social Insurance Number (SIN). It is very important to enter the correct SIN on an ROE because, without it, Service Canada cannot process a claim for Employment Insurance benefits.

Block 10 – Commercial Fishing Vessel Number (CFVN)

Record the vessel number here, if you have one.

Block 11 – Reason for issuing this ROE

Indicate the reason for separation in this section as “End of Fishing” or “Other”. It is a serious offence to misrepresent the reason for issuing an ROE. If you knowingly enter a false or misleading reason for issuing an ROE, you may be subject to fines or prosecution. Knowingly means fully aware, "with full knowledge of the facts".

If the reason for issuing the ROE is a shortage of work, indicate “End of Fishing”.

If the reason for issuing the ROE is “Other”, provide an explanation in Block 12 - Comments. The “Other” reasons for issuing an ROE are strike or lockout, return to school, illness or injury, quit, pregnancy/maternity, retirement, work-sharing, apprentice training, dismissal, leave of absence, parental, compassionate care, caregiver or “requested by the fisher”. (Note: If you issue an electronic ROE and the reason for its issuing is “Requested by fisher” you must select this reason in Block 11 instead of selecting “Other”).

Block 12 – Comments

Please include any information that may help prevent follow-up phone calls from Service Canada, for example, the reasons for separation or the details of a Supplemental Unemployment Benefit (SUB) payment.

If you have already provided information elsewhere on the form, you do not need to repeat it in Block 12.

Block 13 – Certification

In this block, the person completing the ROE knowingly certifies that the information on the ROE is correct.

The term "knowingly" means fully aware, "with full knowledge of the facts".

For more information

If you have questions about the insurability of earnings or hours, contact the Canada Revenue Agency (CRA).

See the following CRA sources for more information:

• T4001 – Employers' Guide - Payroll Deductions and Remittances. Chapter 3 contains details on insurable employment, earnings and hours and calculating EI premiums
• T4130 – Employers' Guide - Taxable Benefits and Allowances contains details for employers who provide benefits or allowances to employees
• Fishers and employment insurance contains specific information on self-employed fishers

Employment Insurance for employers

For employer information about the Employment Insurance program.

ROE Web

For information on ROE Web.

Work-Sharing Program

The Work-Sharing Program helps employers and employees avoid lay-offs when there is a temporary decrease in normal business activity that is beyond the control of the employer.

Under a work-sharing agreement, employees agree to work a reduced workweek while their employer’s business recovers. For the hours, days, or shifts that employees do not work due to a work-sharing agreement, those employees who are eligible for Employment Insurance may receive benefits, which helps compensate for the lower wages they receive from the employer.

A Work-Sharing agreement is a tri-party agreement involving employers, employees and Service Canada.

Report on Hirings Program

Because Service Canada is responsible for protecting the integrity of the Employment Insurance program, we have designed the Report on Hirings (ROH) program. The ROH program helps us make sure that only eligible individuals receive EI benefits.

Automated Earnings Reporting System

The Automated Earnings Reporting System (AERS) is a voluntary verification program that protects the Employment Insurance program and reduces administrative costs for employers. Through AERS, employers electronically submit payroll information to Service Canada.

Request for Payroll Information

Some employers are asked to complete the Service Canada Request for Payroll Information forms.

The Canada Revenue Agency's My Business Account

See the Canada Revenue Agency website for more information about the My Business Account online service.