How to Complete the Record of Employment Form

• How to Complete the Record of Employment Form (PDF version, 971 kb) 

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Produced by Service Canada

June 2010

Online: www.servicecanada.gc.ca

La version française est intitulée
Marche à suivre pour remplir le relevé d’emploi (IN-327-06-10F)

© Her Majesty the Queen in Right of Canada, 2010

IN-327-06-10E

XXXX-X/2010E
X-XXX-XXXXX-X

Contents

Chapter 1: Understanding the Record of Employment form
Is this guide for you?
What is an ROE?
What is an electronic ROE?
What is a paper ROE?
What does Service Canada do with the information on the ROE?
What are insurable earnings and insurable hours?
What is an interruption of earnings?
When do I have to issue an ROE?
What is my deadline for issuing an ROE?
If you issue ROEs on paper
If you issue ROEs electronically
Do I still have to give a copy of electronic ROEs to employees?
How long do I have to keep payroll records related to ROEs?
Do I have to store paper copies of the ROE?
Where do I send Part 2 of the paper ROE?
Where do I send other ROE-related documents or correspondence?
Can I make changes to a paper ROE after I’ve completed it?
Can I cancel an ROE?
When do I have to issue an amended ROE?
How do I issue an amended ROE electronically?
How do I issue an amended ROE using a paper form?
What should I do with void or surplus paper ROEs?
How do I order paper ROE forms?
What if I need more information? 

Chapter 2: Block-by-block instructions for completing the Record of Employment
In what order should I complete the blocks of the ROE?
Block 1, Serial number
Block 2, Serial number of ROE amended or replaced
Block 3, Employer’s payroll reference number (optional)
Block 4, Employer’s name and address
Block 5, CRA Business Number (Payroll Account Number)
Block 6, Pay period type
Block 7, Employer’s postal code
Block 8, Employee’s Social Insurance Number
Block 9, Employee’s name and address
Block 10, First day worked
Block 11, Last day for which paid
Block 12, Final pay period ending date
Block 13, Occupation (optional)
Block 14, Expected date of recall (optional)
Block 15A, Total insurable hours
Block 15B, Total insurable earnings
Block 15C, Insurable earnings by pay period
Block 16, Reason for issuing this ROE
Block 17, Separation payments
Block 17A, Vacation pay
Block 17B, Statutory holiday pay
Block 17C, Other monies
Block 18, Comments
Block 19, Paid sick/maternity/parental/compassionate care leave or group wage loss indemnity payment
Block 20, Language
Block 21, Telephone number of issuer
Block 22, Certification 

Chapter 3: Instructions for special groups of workers
Contract workers who are not paid on a regular basis
Real estate agents
Commission salespeople
Teachers 

Chapter 1: Understanding the Record of Employment form

Is this guide for you?

• 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 Service Canada’s Business Service Centre Help Desk at 1-800-385-5470.
• For the most up-to-date information about ROEs, please consult our Web site at www.servicecanada.gc.ca⁄roeguide.

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What is an ROE?

What is an electronic ROE?

• 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.

• W – ROE Web
• S – ROE SAT

What is a paper ROE?

• Give Part 1 to the employee.
• Send Part 2—the blue copy—to Service Canada (see page 14 for details).
• Keep Part 3 for your records.

• E – English
• K – French
• L – Laser (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 the guide called How to Complete the Record of Employment Form for Self-Employed Fishers (IN-002))

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

What are insurable earnings and insurable hours?

What is an interruption of earnings?

• has had or is anticipated to have seven consecutive calendar days with no work and no insurable earnings from the employer (called the seven-day rule) (examples include when employees quit their jobs or are laid off, or when their employment is terminated—see exceptions on page 3); or
• has a salary that 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 (see example below).

Notes

• The first day of the interruption of earnings is the last day for which paid.
• An interruption of earnings occurs whenever an employee starts receiving wage loss insurance (WLI) payments. For more information, see the Block 19 chart on page 43.

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

When do I have to issue an ROE?

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

Special situations involving when to issue ROEs

What is my deadline for issuing an ROE?

• the first day of an interruption of earnings; or
• the day the employer becomes aware of an interruption of earnings.

• 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.

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.

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

Notes

• Make sure your employees are aware that you will be submitting their ROEs to Service Canada electronically, so therefore they should not submit copies to Service Canada.
• Employees who have registered with the My Service Canada Account online service can view and print copies of their electronic ROEs. To learn more about My Service Canada Account, employees should visit our Web site at www.servicecanada.gc.ca.
• Although you are no longer required to print paper copies of ROEs if you submit them electronically, we recommend that, if they request them, you provide your employees with copies as a courtesy. However, be sure to remind employees that they should not deliver these paper copies to a Service Canada office.
• Inform your employees that, if they plan to apply for EI benefits, they should submit their EI applications as soon as they experience an interruption of earnings—even if they have not received all their ROEs (specifically those ROEs issued on paper).

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

Do I have to store paper copies of the ROE?

Where do I send Part 2 of the paper ROE?

Send Part 2 (the blue copy) of all completed paper ROEs to Service Canada’s ROE centre in Bathurst, New Brunswick. The address of the centre is:

Service Canada
P.O. Box 9000
Bathurst, New Brunswick  E2A 4T3

The Bathurst ROE centre does not handle any other ROE- or EI-related business. For this reason, you should only use the above address to send Part 2 of the ROE. You must send all other ROE-related documents and all ROE-related correspondence to your local Service Canada Centre.

Note
If you issue ROEs electronically, you do not have to send paper copies to Service Canada.

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

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

• striking out the incorrect information by drawing a line through it;
• inserting the correct information; and
• initialling the change.

Can I cancel an ROE?

When do I have to issue an amended ROE?

• Issue an amended ROE when you need to change, correct, or update the information you entered on an ROE you issued previously.

• Issue an amended ROE if you submitted one to Service Canada in error. When you complete the amended ROE, enter “Previous ROE issued in error” in Block 18, Comments.
• Issue an amended ROE when Service Canada asks you to do so.

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How do I issue an amended ROE electronically?

• if you are using ROE Web, consult the online help instructions within the ROE Web application or call Service Canada’s Business Service Centre Help Desk at 1-800-385-5470; or
• if you are using ROE SAT, contact your payroll service provider.

How do I 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.

What should I do with void or surplus paper ROEs?

How do I order paper ROE forms?

What if I need more information?

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

In this chapter, we provide detailed instructions on how to complete the ROE. If you have any questions, call a Service Canada ROE advisor (see page 59 for a list of telephone numbers). 

For an example of a completed paper ROE, see Annex 3 on page 68.

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Block 1, Serial number

Block 2, Serial number of ROE amended or replaced

Note
When you issue an amended ROE, make sure to complete the entire form and re enter all the correct information from the original ROE, not just the changed information.

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

Block 4, Employer’s name and address

Block 5, CRA Business Number (Payroll Account Number)

Notes

• If you have several Payroll Account Numbers, enter the Payroll Account Number you used to report the payroll deductions for the employee who is receiving the ROE.
• If you have an employee who is working in two or more positions at the same time, you may have assigned different Payroll Account Numbers to those positions. If this is the case and an interruption of earnings occurs, you should issue separate ROEs to the employee for each Payroll Account Number.

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Block 6, Pay period type

If your semi-monthly or monthly pay periods are non-standard (that is, they do not end on the fifteenth or the last day of the month), please enter “non-standard semi-monthly” or “non-standard monthly” in this block.

Special situations

Note
An ROE should only reflect one 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.

Block 7, Employer’s postal code

Block 8, Employee’s Social Insurance Number

Block 9, Employee’s name and address

Block 10, First day worked

Example
Anne started working for you in March 2009 as a landscaper. In November 2009, you completed an ROE for Anne, since your business closes each year over the winter months. On March 15, 2010, Anne returned to work for your company. Now in November 2010, you are ready to complete the latest ROE for Anne. In Block 10, you enter “15/03/2010” as Anne’s first day worked.

Note
The date you enter in Block 10 is not necessarily the day the employee was hired, unless the employee worked on that day. The first day worked must be a day when the employee worked and received insurable earnings.

Block 11, Last day for which paid

Example
Your employee Nader has become ill and has to stop working for a while. His last day of work was May 7, 2010, at which time he began receiving sick leave payments, which are considered insurable earnings. He received 10 paid sick days, until May 21, 2010. In Block 11 of Nader’s ROE, you enter “21/05/2010.”

Note
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 enter the last day for which these wages are owed.

Example
Several employees of a construction company are told they will be laid off on November 30. Their pay period is monthly, and because of their employer’s bankruptcy they do not receive their last pay cheque on November 30. Even though the employees have not been paid for their last month of work, you would enter “November 30” as the last day for which paid in Block 11.

Salary continuance

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

Block 12, Final pay period ending date

In Block 12, you enter the end date of the final pay period that includes the date you entered in Block 11. The date in Block 11 and the date in Block 12 will usually be different dates, except when the employee’s last day paid corresponds to the last day of the pay period. Please note that the date in Block 12 can never be earlier than the date in Block 11.

Example
Your pay period is monthly, with an end date of the last day of each month. Saffi started working for you on March 15, 2001, and her last day of work was March 19, 2010. There were no interruptions of earnings during those nine years, and you did not complete a previous ROE for Saffi. In Block 10, you enter “15/03/2001,” and in Block 11, you enter “19/03/2010.” In Block 12, you enter “31/03/2010,” since that is the end date of the final pay period that includes the last day paid.

Note
When using the weekly averaging formula (see page 47), use the Saturday of the week that contains the last day for which paid as the date to enter in Block 12.

Block 13, Occupation (optional)

Block 14, Expected date of recall (optional)

Block 15A, Total insurable hours

1. determine the number of consecutive pay periods to use;
2. determine which hours are insurable; and
3. calculate the employee’s total insurable hours.

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).

Calculating total insurable hours – Maximum number of pay periods to use
If your pay period type is:	The maximum number* of most recent consecutive pay periods you use to calculate the employee’s total insurable hours is:
Weekly	53
Biweekly	27
Semi-Monthly (including non-standard)	25
Monthly (including non-standard)	13
13 pay periods a year	14

*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.

Example 1
Since your pay periods end on the fifteenth and the last day of each month, your pay period is semi-monthly. Paula started working for you on April 19, 2010, and her last day of work was December 10, 2010. In Block 10 you enter “19/04/2010,” in Block 11 you enter “10/12/2010,” and in Block 12 you enter “15/12/2010.” To determine how many pay periods apply, you have to count the number of pay periods between the dates in Block 10 and Block 11. In this case, there are 16 pay periods between April 19 and December 10—fewer than the maximum number of 25 semi-monthly pay periods according to the “Calculating total insurable hours” chart on page 15. Therefore, all insurable hours are included. For this reason, you report all of Paula’s insurable hours in Block 15A.

Example 2
Your pay period is weekly, ending on Friday. Roman started working for you on February 14, 1993, and his last day of work was September 28, 2010. There have been no interruptions of earnings during those 17 years, so you have not issued any previous ROEs. In Block 10 you enter “14/02/1993,” in Block 11 you enter “28/09/2010,” and in Block 12 you enter “01/10/2010.” To determine how many pay periods apply, you check the “Calculating total insurable hours” chart. Since your pay period is weekly, and because Roman worked for more than the maximum number of pay periods, you only report insurable hours for the most recent consecutive 53 pay periods on Roman’s ROE.

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 on page 61, 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 the section called “Block 17B, Statutory holiday pay” on page 36 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.

If the employee’s departure is final

We consider an employee’s departure as final when the employer–employee relationship is not expected to continue in the future. For example, the departure is final when an employee is dismissed, when a job disappears because of restructuring, when a business closes, or when an employee voluntarily leaves. When the departure is final, do not include the hours for a paid statutory holiday that occurs after the date in Block 11 in the employee’s total insurable hours (Block 15A).

Example
Mario started working for you on February 15, 2010, and his last day of work was December 17, 2010. His position within your company is no longer required, so his departure is final. You pay employees for any statutory holidays that occur during the month of departure. For this reason, you will pay Mario for the December 25 statutory holiday.

When completing Mario’s ROE, you enter “15/02/2010” in Block 10 and “17/12/2010” in Block 11. To determine the Block 15A amount, you use the last 44 pay periods to calculate Mario’s total insurable hours (since you pay your employees weekly and because there are 44 full, partial, and nil pay periods that fall during the period of employment). Although you paid Mario for the December 25 statutory holiday, you do not include the hours for this statutory holiday day in his total insurable hours, since his departure is final.

If the employee’s departure is not final

We consider an employee’s departure as not final when the employer–employee relationship is expected to continue in the future. For example, the departure is not final if the employee will be returning to work after a period of leave, or if you intend to rehire the employee after a temporary layoff (even if you do not know the return date).

When the departure is not final, if you pay for a statutory holiday, the hours are insurable. For this reason, include these hours in the employee’s total insurable hours in Block 15A.

Example
You pay your employees biweekly, ending every other Friday. Mai has worked at your factory since May 15, 2005, without any work interruptions. You have not issued any previous ROEs for Mai. Starting on December 31, 2009, you have to temporarily shut the factory down for two months to perform required maintenance. Mai’s last day of work is December 30, 2009, but she plans to return to work once the maintenance is done. For this reason, because you pay your employees for statutory holidays, you pay Mai for the January 1, 2010, statutory holiday.

When completing Mai’s ROE, you enter “15/05/2005” in Block 10, “30/12/2009” in Block 11, and “01/01/2010” in Block 12, since that is the ending date of the last pay period. Since Mai worked for more than the maximum number of 27 biweekly pay periods, you use the last 27 pay periods to determine Mai’s total insurable hours. Because Mai’s departure is not final, you include the statutory holiday hours in the total insurable hours you enter in Block 15A. Also, the statutory holiday pay is included in P.P. 1 (the final pay period field) of Block 15C.

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.

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Block 15B, Total insurable earnings

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 the section called “How to use the weekly averaging formula” on page 47.
• 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.

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 occurred during the period of employment, up to a predetermined maximum number (see the “Calculating total insurable earnings” chart on page 18).

Calculating total insurable earnings – Maximum number of pay periods to use
If your pay period type is:	The maximum number* of most recent consecutive pay periods you use to calculate the employee’s total insurable earnings is:
Weekly	27
Biweekly	14
Semi-Monthly (including non-standard)	13
Monthly (including non-standard)	7
13 pay periods a year	7

*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.

Example 1
Your pay period is biweekly, ending every other Friday. Sandeep started working for you on May 10, 2010, and his last day of work was October 15, 2010. The first pay period he worked was a partial one, since it ended on May 14, 2010.

In addition, Sandeep did not work for one full pay period during the summer, and did not receive any earnings for that two-week period.

In Block 10 you enter “10/05/2010,” in Block 11 you enter “15/10/2010,” and in Block 12 you enter “15/10/2010.” To determine how many pay periods apply, count the number of full, partial, and nil pay periods that fall during the period of employment. In this case, between May 10 and October 15, there were 12 full, partial, and nil pay periods. To calculate Sandeep’s total insurable earnings, you will add up all the insurable earnings he received during these 12 pay periods.

Example 2
Your pay period is monthly, ending on the last day of the month. Mélanie started working for you on January 4, 2000, and her last day of work was June 18, 2010. There have been no work interruptions during those 10 years, and you have not issued any previous ROEs for her.

In Block 10 you enter “04/01/2000,” in Block 11 you enter “18/06/2010,” and in Block 12 you enter “30/06/2010.” To determine how many pay periods apply, you check the “Calculating total insurable earnings” chart above. According to the chart, the maximum number of monthly pay periods that apply is seven. Since your pay period is monthly, and because Mélanie worked for more than the maximum number of pay periods, you will only report insurable earnings for the most recent seven consecutive pay periods on Mélanie’s ROE.

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 page 61. 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

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

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.

Example
Your pay period is monthly, with an end date of the last day of the month. Terry has worked for you since May 21, 2004, and his last day of work is December 30, 2009. In Block 10 you enter “21/05/2004,” in Block 11 you enter “30/12/2009,” and in Block 12 you enter “31/12/2009.”

You paid Terry for the January 1 statutory holiday, which occurs after the date you enter in Block 11. You include the statutory holiday pay for January 1 in the final pay period. In this case, you also need to enter “01/01/2010” and the corresponding statutory holiday pay in Block 17B (see page 26 for details).

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.

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Block 15C, Insurable earnings by pay period

There is a difference between the paper ROE and the electronic ROE in terms of the number of pay periods of information we ask you to provide in Block 15C.

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 one 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
If you have employees who live in an economic region identified by the Best 14 Weeks pilot project (see the box on page 31 for details), you should complete Block 15C according to the instructions on page 31 for the electronic ROE (53 fields).

In Block 15C, you must provide the equivalent of 27 weeks of payroll data (or less if the period of employment is shorter than 27 weeks). 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 “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.

To determine the number of consecutive pay periods to enter in this block, see the “Calculating total insurable earnings” chart at the top of the next page.

Calculating total insurable earnings – Paper ROE (27 fields)
If your pay period type is:	The maximum number* of most recent consecutive pay periods you use to calculate the employee’s total insurable earnings is:
Weekly	27
Biweekly	14
Semi-Monthly (including non-standard)	13
Monthly (including non-standard)	7
13 pay periods a year	7

*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 monthly, ending on the last day of the month. Hassan started working for you on April 5, 2010, and his last day of work was September 17, 2010. He took the entire month of July off in unpaid leave. He worked Monday to Friday, eight hours per day, and was paid $10.40 per hour.

In Block 10 you enter “05/04/2010,” in Block 11 you enter “17/09/2010,” and in Block 12 you enter “30/09/2010.” In Block 15C you enter the following details for the six consecutive pay periods that apply:

P.P.	INSURABLE EARNINGS	P.P.	INSURABLE EARNINGS	P.P.	INSURABLE EARNINGS
1	1,248.00	2	1,747.20	3	0.00
4	1,747.20	5	1,830.40	6	1,497.60
7		8		9
10		11		12
13		14		15
16		17		18
19		20		21
22		23		24
25		26		27

Legend

• P.P. 1: Final pay period (partial) – September 2010
• P.P. 2: Full pay period – August 2010
• P.P. 3: Nil pay period – July 2010
• P.P. 4 and 5: Full pay periods – May and June 2010
• P.P. 6: First pay period (partial) – April 2010

Notes

• Since the pay period is monthly, the amount of insurable earnings per pay period can vary, depending on the number of days in the month.
• P.P. 1 must include the full insurable amount you report in Block 17. See page 35 for details.

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Completing Block 15C on the electronic ROE (53 fields)

If you use electronic ROEs, you must complete Block 15C and provide the equivalent of 53 weeks of payroll data (or less, if the period of employment is shorter than 53 weeks). Make sure to enter the insurable earnings for the final pay period in the first pay period field (the one marked “1” in the “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.”

To determine the number of consecutive pay periods to enter in this block, see the “Calculating total insurable earnings” chart below.

Calculating total insurable earnings – Electronic ROE (53 fields)
If your pay period type is:	The maximum number of most recent consecutive pay periods you use to calculate the employee’s total insurable earnings is:
Weekly	53
Biweekly	27
Semi-Monthly (includes non-standard)	25
Monthly (including non-standard)	13
13 pay periods a year	14

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Block 16, Reason for issuing this ROE

We have assigned codes to the most common reasons for issuing an ROE. In Block 16, enter the code that best corresponds to the reason you are issuing the ROE. For details about what each code means and when you should use it, review the table below.

Notes

• Even if an employee is casual or part-time, we still need to know why the employee is no longer working. For this reason, regardless of whether an employee is full-time, part-time, or casual, you must enter a code in Block 16.
• If you are issuing an ROE for two or more reasons, enter the code that applies first in Block 16.
• It is a serious offence to misrepresent the reason for issuing an ROE. If you enter a false or misleading reason for issuing an ROE, you may be subject to fines or prosecution.
• Over the last few years, we have automated the way we process ROEs. In this technological environment, when you include a comment in Block 18, the ROE is removed from the automated processing system and a Service Canada agent has to review it manually. This review slows the process down, and sometimes requires the agent to call you for clarification. For this reason, you should now only enter comments in Block 18 in exceptional circumstances. Do not include comments that only confirm information you have already entered on the form.

Code	Explanation
Code A Shortage of work (layoff) For example: 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 (Note: This is not an exhaustive list.)	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.
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	We are phasing out the use of Code C. Instead, please use one 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.
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 For example: to take another job to relocate with spouse to return to school to voluntarily retire for health reasons (Note: This is not an exhaustive list.)	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.
Code F Maternity	Use Code F only when a birth mother is leaving the workplace to take maternity leave. It does not apply to adoptive parents or birth fathers. Notes If the birth mother 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 her maternity leave. If the employee is a birth father or adoptive parent, 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. For details about the Work Force Reduction program, visit our Web site. 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	Use Code M when the employer initiates the separation from employment for any reason other than layoff (that is, the employee is leaving the workplace because he or she has been dismissed by the employer). Also use this code 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, or compassionate care leave—instead, use Code D, Code F, Code P, or Code Z respectively.
Code P Parental	Use Code P if the employee is leaving the workplace temporarily to take parental leave.
Code Z Compassionate care	Use Code Z if the employee is leaving the workplace temporarily to claim compassionate care benefits.
Code K Other For example: change in payroll/ownership or company name change in pay period type death of an employee Service Canada has requested the ROE (Note: This is not an exhaustive list.)	The vast majority of reasons for issuing an ROE are covered by the above codes. Use Code K only in exceptional circumstances (see examples in left-hand column). If none of the above reasons apply to the situation, use Code K, and provide an explanation in Block 18, Comments.

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 17, Separation payments

In Block 17 (A, B, and C), report all payments or benefits other than regular pay that the employer has paid or will pay to the employee because of the separation. The term separation refers to the period during which an employee experiences an interruption of earnings. The separation can be either final or not final.

It does not matter when the employer makes these separation payments to the employee. For example, the employee can receive these payments or benefits:

• in the final pay period;
• any time after the employee is notified of the interruption of earnings; or
• at a later date during the interruption of earnings (regardless of whether the interruption of earnings is final or not final).

Include all separation payments in Block 17, regardless of whether these payments or benefits are considered as insurable earnings. You must also include any insurable amounts in Blocks 15B and 15C. (For details on what payments or benefits are considered insurable, see Annex 1 on page 61.)

Note
Do not include in Block 17 any separation payments that have not been paid because of bankruptcy.

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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.
 

Type of vacation pay	Description	Fields required
Included with each pay	Usually paid as a percentage of the employee’s earnings for a pay period.	Do not report the amount in Block 17A. Do not include any comments in Block 18, such as “Included with each pay” or “Paid with every pay.”
Paid because no longer working	Any vacation pay that is payable to the employee because of layoff or termination of employment.	Include the amount in Block 17A. Do not include any comments in Block 18, such as “17A $$ is included in 15C P.P. 1.”
Paid for a vacation leave period after the last day for which paid	Any vacation pay paid by the employer for a specific period of leave after the date in Block 11, when the employee plans to take vacation leave during the interruption of earnings and the employer granted the leave.	In Block 17A, include the amount. If you are using a paper ROE, include the dates of the vacation leave in Block 18. If you are using ROE Web online, include the dates in the appropriate field.
Anniversary vacation pay payment made because of the separation	Any vacation pay paid on a specific date (or dates) each year.	In Block 17A, include the amount. If you are using a paper ROE, include the date of the anniversary in Block 18. If you are using ROE Web online, include the date in the appropriate field.

Vacation taken before it is earned

Employers sometimes advance vacation leave to their employees before they earn it. In a situation where employees have taken vacation leave and are later laid off before they earned all the leave, do not show any amount in Block 17A. In this case, employees would actually have an overpayment with the employer. Like all overpayments, you should not report these hours and earnings on the ROE. To ensure amounts on the ROE are correct, you should amend the amount the employee was paid for the pay period in which the employee took the leave to reflect the amount the employee should have been paid. Do not include any comments in Block 18.

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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.

Note
For more information on statutory holidays, see the Web page called “Paid Statutory Holidays in Employment Standards Legislation” on the Human Resources and Skills Development Canada (HRSDC) Web site.

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.

Note
If you are using a paper ROE and you have more than three 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, 2009, and his last day was December 18, 2009. He received a daily salary of $75 (each day represents 7 hours worked). You pay him for each of the two statutory holidays occurring after his last day: December 25, 2009, and January 1, 2010 ($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, 2010.

In Block 10, you enter “22/09/2009.”

In Block 11, you enter “18/12/2009.” This is the actual last day worked, and not a statutory holiday date.

In Block 12, you enter “25/12/2009,” since it is the end date for the last pay period.

In Block 15A, you enter “462” as the total insurable hours (66 days x 7 hours per day = 462 hours). This number includes 14 insurable hours for the two statutory holiday days that occurred after the date in Block 11.

In Block 15B, you enter “$4,950” (66 days x $75 per day = $4,950). This amount includes $150 for the two statutory holidays that occurred after the date in Block 11.

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

P.P.	INSURABLE EARNINGS	P.P.	INSURABLE EARNINGS	P.P.	INSURABLE EARNINGS
1	525.00	2	750.00	3	750.00
4	750.00	5	750.00	6	750.00
7	675.00	8		9
10		11		12
13		14		15
16		17		18
19		20		21
22		23		24
25		26		27

Legend

• P.P. 1: Final pay period (partial), with $375 in earnings and $150 for statutory holidays
• P.P. 2, 3, 4, 5, and 6: Full pay periods
• P.P. 7: First pay period (partial)

In Block 17B, you enter the following information:
25/12/2009: $75
01/01/2010: $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.

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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.

Type of payment or benefit	Description	Information to enter in Block 17C
Bonus – closure/loyalty	A closure or loyalty bonus is usually announced as part of a closure agreement. Typically, a condition of payment is that the employee is on staff when the closure is announced and continues to work until all production or clean-up is finished.	Enter “Bonus – closure/ loyalty” and the amount.
Bonus – event	An event bonus is paid on the occasion of certain events, such as service anniversaries, fiscal or calendar year-ends, or the signing of collective agreements.	Enter “Bonus – event” and the amount. If you are using a paper ROE, enter the date of the event in Block 18. If you are using ROE Web online, enter the date of the event in the appropriate field.
Bonus – holiday	Holiday bonuses are paid to workers to recognize certain holidays (for example, Christmas).	Enter “Bonus – holiday” and the amount. If you are using a paper ROE, enter the date of the holiday in Block 18. If you are using ROE Web online, enter the date of the holiday in the appropriate field.
Bonus – production/ incentive	A production or incentive bonus is paid when workers meet or exceed specified levels of production, sales, or service.	Enter “Bonus – production/incentive” and the amount. If you are using a paper ROE, enter the dates of the employment period to which the bonus applies in Block 18. If you are using ROE Web online, enter the dates of the employment period in the appropriate field.
Bonus – staying/retention/ contract complete/end of season	A staying/retention/contract complete/end-of-season bonus is paid to workers who agree to and actually do work for the full term of a contract or who complete a certain amount of work, usually within a specified period of time.	Enter “Bonus – staying/ retention/contract complete/end of season” and the amount.
Bonus – separation/ retirement	A separation or retirement bonus is usually paid to employees when their employment ends to recognize long years of service.	Enter “Bonus – separation/ retirement” and the amount.
Bonus – other	A “Bonus – other” includes any money paid to employees in addition to what is expected or due, or given in addition to their usual compensation (as long as the money is not covered by one of the bonus types described above).	Enter “Bonus – other” and the amount. Describe the bonus in Block 18.
Gratuities (also called tips) controlled by the employer	Gratuities (also called tips) are payments controlled by the employer that are made to certain service-sector workers in addition to their regular salary. Gratuities are usually paid as part of the employee’s regular salary. Only enter them in Block 17C if they are being paid on separation.	Enter “Gratuities” and the amount.
Honorarium payments	Honorarium payments are usually given for services for which fees are not legally or traditionally required. For example, a guest speaker at a conference might receive a $100 honorarium payment.	Enter “Honorarium,” the amount, and the to-and-from dates when the services were rendered. If you are using a paper ROE, include the dates of the period to which the honorarium applies in Block 18. If you are using ROE Web online, include the dates in the appropriate field.
Pay in lieu of notice	Salary or wages in lieu of notice are paid when the employer has been unable to provide sufficient notification of a layoff or separation.	Enter “Pay in lieu of notice” and the amount.
Profit sharing	Profit sharing is a share of profit paid to the employee on termination.	Enter “Profit sharing” and the amount.
Retirement leave credits/retiring allowance	Retirement leave credits/retiring allowances are forms of severance pay (often paid in lieu of severance pay, in addition to severance pay, or to enhance severance pay). To qualify as a retiring allowance, the payment must recognize either long service or the fact that a position is being abolished. “Retirement” does not necessarily mean the employee is retiring from the work force—only from a specific position. Retirement leave credits/retiring allowances can include non-insurable accumulated sick leave credits. Accumulated sick leave credits are not considered insurable when they are paid out as part of a retirement leave credit/retiring allowance (if the employee has insurable sick leave credits, see “Sick leave credits” below). For more information on retiring allowances and whether the payments are insurable, contact the Canada Revenue Agency (see the contact information in Annex 1 on page 61).	Enter “Retirement leave credits/retiring allowance” and the amount.
Settlement pay	Settlement pay is made to settle an outstanding issue, such as wrongful dismissal. Payment of damages includes any monies that are awarded by a court or a tribunal, or agreed upon in an out-of-court settlement.	Enter “Settlement pay” and the amount. If you are using a paper ROE, enter the dates of the employment period to which the settlement applies in Block 18. If you are using ROE Web online, enter the dates of the employment period to which the settlement applies in the appropriate field.
Severance pay	Severance pay is a form of recognition for years of service paid to compensate for the loss of employment.	Enter “Severance pay” and the amount.
Sick leave credits (insurable)	Insurable accumulated sick leave credits are a form of compensation for all or a portion of an employee’s unused sick leave.	Enter “Sick leave credits” and the amount. If you are using a paper ROE and if the sick leave credits are paid on an anniversary date, enter the date in Block 18. If you are using ROE Web online, enter the date in the appropriate field.
Supplemental Unemployment Benefit (SUB) plan (includes benefits for temporary stoppage of work, training, illness, injury, and quarantine)	SUB plan benefits are payments made to an employee by the employer to supplement their EI benefits during periods of unemployment because of a temporary stoppage of work (temporary layoff), training, illness, injury, or quarantine.	Enter “SUB plan benefits,” since we need to know that the employee is receiving these benefits. However, the amount and the date are not mandatory, since you may not know this information.
Supplements to maternity leave, parental leave, and compassionate care leave	These are payments made to an employee by the employer to supplement their EI benefits during periods of maternity leave, parental leave, and compassionate care leave. They are often called “top-ups.”	Even though this type of supplement is not a SUB plan, you need to enter “SUB plan benefits” in Block 17C. Neither the amount nor the date is required.
Other	Use “Other” when the insurable money the employee received does not fit under any other type of payment or benefit.	Enter “Other” and the amount. Be sure to include a comment in Block 18 to describe the type of money the employee received.

Notes

• Any money that is insurable and does not fit into one of the categories listed in the preceding chart should be included in “Other.” Any money that is not insurable and does not fit into one 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.

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Block 18, Comments

In Block 18, enter any specific details about exceptional circumstances you would like to communicate to Service Canada to help clarify the information on the ROE. This may prevent subsequent phone calls from Service Canada agents.

It is not necessary to reiterate information you have already provided on the form in Block 18. For example, if you enter Code A in Block 16, there is no need to enter a comment in Block 18, such as “temporary shutdown of operations” or “employee layoff.”

Note
Over the last few years, we have automated the way we process ROEs. In this technological environment, when you include a comment in Block 18, the ROE is removed from the automated processing system and a Service Canada agent has to review it manually. This review slows the process down, and sometimes requires the agent to call you for clarification. For this reason, you should now only enter comments in Block 18 in exceptional circumstances. Do not include comments that only confirm information you have already entered on the form. See the tables at Block 16 (page 31), Block 17A (page 35), and Block 17C (page 38) for details on the types of comments to enter in Block 18.

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Block 19, Paid sick⁄maternity⁄parental⁄compassionate care leave or group wage loss indemnity payment

You only need to complete Block 19 if the employee received any insurable sick leave, maternity leave, parental leave, compassionate care leave, or group wage-loss insurance payments from the employer, or if the employee is receiving any group wage-loss indemnity plan payments from a third party.

Note

• When employees receive insurable sick leave, maternity leave, parental leave, or compassionate care leave payments from the employers, do not complete an ROE until after the payments are exhausted. The last day to which these payments apply is considered to be the last day for which paid. Enter this date in Block 11.

For details on what to report in Block 19, see the chart below.

Type of payment	Definition	Information to enter in Block 19
Insurable sick leave paid by the employer (paid sick leave)	Insurable sick leave payments from the employer, paid at 100% of regular earnings. EI premiums have been deducted.	In the “Payment start date” box, enter the first day the employer paid the sick leave. In the “Amount” box, enter the amount the employee is receiving, either per day or per week. Be sure to check off either the “per day” or “per week” box. Notes The date you enter in Block 11 must be the last day the employee receives the sick leave payments. Because these payments are insurable, you must include both the insurable hours and the insurable earnings in Blocks 15A, 15B, and 15C.
Insurable maternity, parental, or compassionate care leave paid by the employer (not an employer-paid top-up)	Maternity, parental, or compassionate care leave payments the employer pays, usually at 100% of regular earnings, after the employee stops working. EI premiums have been deducted. These payments are considered to be insurable earnings. Note This type of payment does not include supplements or top-ups to their EI benefits. You have to report top-up payments in Block 17C.	In the “Payment start date” box, enter the first day the employer paid the maternity, parental, or compassionate care leave payments. In the “Amount” box, enter the amount the employee is receiving, either per day or per week. Be sure to check off either the “per day” or “per week” box. Notes The date you enter in Block 11 must be the last day the employee receives the maternity, parental, or compassionate care leave payments. Because these payments are insurable, you must include both the insurable hours and the insurable earnings in Blocks 15A, 15B, and 15C.
Insurable wage-loss insurance (WLI) plan payments paid by the employer	Insurable WLI plan payments the employer pays after the employee stops working. EI premiums have been deducted.	In the “Payment start date” box, enter the first day the employer paid the WLI plan payments. In the “Amount” box, enter the amount the employee is receiving, either per day or per week. Be sure to check off either the “per day” or “per week” box. Note The date you enter in Block 11 must be the last day the employee received the WLI payments. Because these payments are insurable, you must include both the insurable hours and the insurable earnings in Blocks 15A, 15B, and 15C.
Non-insurable wage-loss insurance (WLI) payments paid by a third party	Non-insurable WLI plan payments paid by a third party to the employee after the employee stops working. EI premiums are not deducted, and the payments are not considered as insurable earnings. Often, the details of these plans are not known to the employer.	In the “Payment start date” box, enter the first day the third party paid the WLI payments. In the “Amount” box, enter the amount the employee is receiving from the third party, either per day or per week (if known). If you do not know the exact amount, enter an approximate amount. Be sure to check off either the “per day” or “per week” box. Notes The date you enter in Block 11 must be the last day the employee worked for the employer before the WLI payments began. Because these payments are not insurable, do not include the hours and earnings in Blocks 15A, 15B, or 15C.

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Block 20, Language

In this block, indicate whether the employer prefers to communicate in English or French.

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Block 21, Telephone number of issuer

In this block, enter the full 10-digit telephone number of the person who is able to answer questions from Service Canada about the information entered on the ROE.

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Block 22, Certification

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

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Chapter 3: Instructions for special groups of workers

In this chapter, we have provided extra instructions to help you complete ROEs for the following special groups of workers:

• contract workers who are not paid on a regular basis;
• real estate agents;
• commission salespeople; and
• teachers.

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Contract workers who are not paid on a regular basis

The following section provides information on how to complete certain blocks on the ROE for contract workers who are not paid on a regular basis.

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Who is 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 work piece work, and those who receive lump-sum payments rather than regular pay cheques.

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Block 6, Pay period type

Enter “weekly” as the pay period type.

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Block 10, First day worked

Enter the contract start date in Block 10.

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Block 11, Last day for which paid

Enter the contract end date in Block 11.

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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.

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Block 15A, Total insurable hours

If you know the number of hours that the contract worker actually worked and for which he or she was 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 seven hours per day or 35 hours per week.

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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 (see the box on page 34). 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 the section on page 35 called “Block 17, Separation payments” for details). This is the employee’s total insurable earnings.

Example
Willie worked for you under contract for 48 weeks until his contract ended. For this reason, you need to complete an ROE for him. To complete Block 15B, you must use the weekly averaging formula, as follows:

1. You add up all the insurable earnings that Willie received during the 48 weeks of the contract, for a total of $64,195.28.
2. Since Willie received $2,450 in vacation pay because of the separation, you subtract that amount from the total insurable earnings ($64,195.28 – $2,450 = $61,745.28).
3. To calculate the average weekly earnings, you divide these insurable earnings by 48 weeks ($61,745.28 ÷ 48 = $1,286.36). Willie’s average weekly earnings are therefore $1,286.36.

Calculate the amount to enter in Block 15B as follows:

1. Multiply the weekly average earnings by 27 ($1,286.36 x 27 = $34,731.72).
2. Add any payments the employee received because of the separation. In Willie’s case, you would add the vacation pay he received ($34,731.72 + $2,450 = $37,181.72).
3. In Block 15B, enter $37,181.72.

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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.

Example (continued)
You complete Block 15C on Willie’s ROE as follows: 

P.P.	INSURABLE EARNINGS	P.P.	INSURABLE EARNINGS	P.P.	INSURABLE EARNINGS
1	3,736.36	2	1,286.36	3	1,286.36
4	1,286.36	5	1,286.36	6	1,286.36
7	1,286.36	8	1,286.36	9	1,286.36
10	1,286.36	11	1,286.36	12	1,286.36
13	1,286.36	14	1,286.36	15	1,286.36
16	1,286.36	17	1,286.36	18	1,286.36
19	1,286.36	20	1,286.36	21	1,286.36
22	1,286.36	23	1,286.36	24	1,286.36
25	1,286.36	26	1,286.36	27	1,286.36

Legend:

• P.P. 1 – Final pay period – $1,286.36 in average weekly earnings plus $2,450 in vacation pay
• P.P. 2 through 27 – Full pay periods, all with $1,286.36 in average weekly earnings

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Real estate agents

The following section provides information on how to complete certain blocks of the ROE for real estate agents.

Who is 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 does an interruption of earnings occur?

For real estate agents, an interruption of earnings can only occur when the agent’s licence is surrendered, suspended, or revoked, or when the agent ceases to work in that employment because of illness, injury, quarantine, pregnancy, to care for a newborn or a child placed for the purpose of adoption, or to care for a gravely ill relative who is at significant risk of death.

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.

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Block 6, Pay period type

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

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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.

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Block 15A, Total insurable hours

If you know the number of hours that the real estate agent actually worked and for which he or she was paid, we consider the agent to have that number of insurable hours. For example, if an 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 seven hours per day or 35 hours per week.

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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 (see page 47). 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 the section on page 35 called “Block 17, Separation payments” for details). This is the employee’s total insurable earnings.

For details on how to calculate this amount, see the example on page 47 under “Contract workers who are not paid on a regular basis.”

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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 on page 47 under “Contract workers who are not paid on a regular basis.”

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Commission salespeople

The following section provides information on how to complete specific blocks of the ROE for commission salespeople.

Who is 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 does an interruption of earnings occur?

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 because of illness, injury, quarantine, pregnancy, to care for a newborn or a child placed for the purpose of adoption, or to care for a gravely ill relative who is at significant risk of dying. In other words, if the employee ceases to work for any other reason, there will be no interruption of earnings while the contract continues.

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Block 6, Pay period type

Enter “weekly” as the pay period type.

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 he or she was 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 seven hours per day or 35 hours per week.

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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 (see page 47). 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 the section on page 35 called “Block 17, Separation payments” for details). This is the employee’s total insurable earnings.

For details on how to calculate this amount, see the example on page 47 under “Contract workers who are not paid on a regular basis.”

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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.

For details on how to complete Block 15C, see the example on page 47 under “Contract workers who are not paid on a regular basis.”

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Teachers

The following section provides information on how to complete certain blocks on the ROE for teachers.

Who is 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.

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Block 6, Pay period type

Enter “weekly” as the pay period type.

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Block 10, First day worked

Enter the contract start date in Block 10.

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Block 11, Last day for which paid

Enter the contract end date in Block 11.

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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.

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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.

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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 (see above). 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). This amount is your total insurable earnings. Enter the total insurable earnings amount in Block 15B.

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 (see above) 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 one week equals seven calendar days, and 27 weeks equal 189 days.

Example 1: One-year contract

• Period of the contract: September 1, 2008, to August 31, 2009
• Salary for the duration of the contract: $35,000
• Total calendar days in the contract: 365 days
• To calculate the daily average earnings: $35,000 ÷ 365 days = $95.89
• To calculate the total insurable earnings: $95.89 x 189 days = $18,123.29

In this case, enter the following information on the ROE:

• Block 6: Weekly
• Block 11: August 31, 2009
• Block 12: August 31, 2009
• Block 15B: $18,123.29

Example 2: Two contracts, one Record of Employment
In some cases, you may need to combine the average insurable earnings of two contracts on the same ROE to obtain the total insurable earnings for the last 27 weeks. In that situation, you must consider the number of days within the current contract and add enough days from the preceding contract to reach 189 days or 27 weeks.

Contract 1

• Period of the contract: September 1, 2008, to August 31, 2009
• Salary for the duration of the contract: $35,000
• Total calendar days in the contract: 365
• To calculate the daily average earnings: $35,000 ÷ 365 days = $95.89

Contract 2 (current)

• Period of the contract: September 1, 2009, to August 31, 2010
• Salary for the duration of the contract: $40,000
• Total calendar days in the contract: 365
• To calculate the daily average earnings: $40,000 ÷ 365 days = $109.59

The teacher is leaving on maternity leave. Her last day paid is January 13, 2010. To calculate total insurable earnings, you must use information from both contracts to total 189 days or 27 weeks, as follows:

• Contract 2: 135 days counting back from the last day paid (January 13, 2010, to September 1, 2009):
• To calculate the Contract 2 insurable earnings: 135 days x $109.59 = $14,794.65

• Contract 1: 54 days (189 required total days - 135 days from Contract 2), counting back from the contract end date (August 31, 2009, to July 9, 2009):
• To calculate the Contract 1 insurable earnings: 54 days x $95.89 = $5,178.06

The total insurable earnings to be reported in Block 15B = $19.972.71 ($14,794.65 from Contract 2 and $5,178.06 from Contract 1).

In this case, enter the following information on the ROE:

• Block 6: Weekly
• Block 11: January 13, 2010
• Block 12: January 13, 2010
• Block 15B: $19.972.71

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 the box called “How to use the daily averaging formula” on page 53 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 one week is equivalent to seven 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 seven to determine the weekly insurable earnings.

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

Example 1: One-year contract

• Period of the contract: September 1, 2009, to August 31, 2010
• Salary for the duration of the contract: $35,000
• Total calendar days in the contract: 365 days
• To calculate the daily average earnings: $35,000 ÷ 365 days = $95.89

The teacher has an interruption of earnings on August 31, 2010, which is the last day for which paid.

In this case, enter the following information on the ROE:

• Block 6: Weekly
• Block 11: August 31, 2010
• Block 12: August 31, 2010

To determine the amounts to enter in Block 15C, perform the following calculation:

1. The number of calendar days counting back from August 31, 2010, to September 1, 2009: 365
2. The number of full calendar weeks: 365 ÷ 7 days = 52.14 (52 full calendar weeks plus 1 day)

Use the daily averaging formula to calculate the daily earnings amount. Then, multiply the daily earnings amount by 7 to get the weekly earnings amount. Complete Block 15C with this weekly earnings amount, starting with the full calendar weeks and then the short one-day week, as follows:

• Block 15C, P.P. 1 through P.P. 52: $671.23 ($95.89 x 7 days – full weeks)
• Block 15C, P.P. 53: $95.89 ($95.89 x 1 day – the first week of work, which has only one day)

To determine the total insurable earnings for the last 27 weeks to enter in Block 15B, add up the entries in P.P. 1 through P.P. 27 in Block 15C as follows:

• Block 15B: $18,123.21 (amounts in P.P. 1 through P.P. 27 = $671.23 x 27 weeks)

Example 2: Two contracts, one Record of Employment
In some cases, you may need to combine the average insurable earnings of two contracts on the same ROE to obtain the total insurable earnings for the last 53 weeks. In that situation, you must consider the number of days within the current contract and add enough days from the preceding contract to reach 53 weeks.

Contract 1

• Period of the contract: September 1, 2008, to August 31, 2009
• Salary for the duration of the contract: $40,000
• Total calendar days in the contract: 365
• To calculate the average daily earnings: $40,000 ÷ 365 days = $109.59

Contract 2 (current)

• Period of the contract: September 1, 2009, to August 31, 2010
• Salary for the duration of the contract: $45,000
• Total calendar days in the contract: 365
• Calculation of the daily average earnings: $45,000 ÷ 365 days = $123.29

Because of maternity leave, the teacher experiences an interruption of earnings on January 13, 2010, which is the last day for which paid.

In this case, enter the following information on the ROE:

• Block 6: Weekly
• Block 11: January 13, 2010
• Block 12: January 13, 2010

To determine the amounts to enter in Block 15C, perform the following calculation:

• The number of calendar days in Contract 2, counting back from January 13, 2010, to September 1, 2009: 135
• The number of calendar weeks in Contract 2: 135 ÷ 7 days = 19.29 (19 full calendar weeks plus 2 days)
• The number of calendar days in Contract 1, counting back from August 31, 2009, to September 1, 2008: 365
• The number of calendar weeks in Contract 1: 52.14 (52 full calendar weeks plus 1 day)

Use the daily averaging formula to calculate the daily earnings amount. Then, multiply the daily earnings amount by 7 to get the weekly earnings amount. Complete Block 15C with this weekly earnings amount, starting with the full calendar weeks from Contract 2 and continuing with Contract 1, as follows:

• Block 15C, P.P. 1 through P.P. 19: $863.03 ($123.29 x 7 days)
• Block 15C, P.P. 20: $794.53 ($123.29 x 2 days (the 2 extra days from Contract 2), plus $109.59 x 5 days (5 days from Contract 1))
• Block 15C, P.P. 21 through P.P. 53: $767.13 ($109.59 x 7 days)

To determine the total insurable earnings for the last 27 weeks to enter in Block 15B, add up the entries in P.P. 1 through P.P. 27 in Block 15C, as follows:

• Block 15B: $22,562.01 (amounts in P.P. 1 through P.P. 27)

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Chapter 4: Need more information?

Enquiries about insurability

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

By telephone: You can call the Canada Revenue Agency at 1-800-959-5525.

On the Internet: To access the Canada Revenue Agency Web site, visit www.cra.gc.ca.

For more information on EI premiums, see the following Canada Revenue Agency publications:

• T4001, Employer’s Guide – Payroll Deductions and Remittances (Chapter 3 of the guide contains details on insurable employment, earnings, and hours, and on calculating EI premiums)
• T4130, Employer’s Guide – Taxable Benefits
• RC4110, Employee or Self-Employed?

For copies of these publications, contact your local tax services office or visit the Canada Revenue Agency Web site at www.cra.gc.ca.

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Useful Web sites

Employment Insurance for employers
For employer information about the Employment Insurance program, see our Web site at www.servicecanada.gc.ca⁄en⁄ei⁄employers⁄relatedlinksROE.shtml.

ROE Web
For information on ROE Web, visit www.servicecanada.gc.ca⁄roeweb.

The Work-Sharing Program
The Work-Sharing Program enables employers to deal with business cutbacks and still avoid laying off employees. Under a Work-Sharing agreement, employers can shorten their employees’ work week by one to three days and pay those employees reduced wages. For the hours, days, or shifts that employees do not work, Service Canada arranges for those employees who are eligible for Employment Insurance (EI) to receive benefits, which helps compensate for the lower wages they receive from the employer.

For more information, see the Service Canada Web site at www.servicecanada.gc.ca⁄eng⁄work_sharing⁄index.shtml.

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

For more information, see the Service Canada Web site at www.servicecanada.gc.ca⁄en⁄ei⁄employers⁄automated_report.shtml.

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.

For more information, see the Service Canada Web site at www.servicecanada.gc.ca⁄en⁄ei⁄employers⁄aers.shtml.

Request for Payroll Information
Some employers are asked to complete the Service Canada Request for Payroll Information forms. For more information on this matter, see the Service Canada Web site at www.servicecanada.gc.ca⁄en⁄ei⁄employers⁄authority.shtml.

Publications
To request a Service Canada publication, visit our Web site at www.servicecanada.gc.ca⁄en⁄about⁄publications.shtml. You can also call 1 800 O Canada or visit a Service Canada Centre. To find the Service Canada Centre nearest you, visit www.servicecanada.gc.ca and select “Find a Service Canada Office.”

The Canada Revenue Agency’s My Business Account
For more information about the My Business Account online service, see the Canada Revenue Agency Web site at www.cra.gc.ca.

General Government of Canada enquiries
Visit the Canada Web site at www.canada.gc.ca.

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To order ROEs or to speak to an ROE advisor

For more information on how to complete the ROE, or to order paper copies of the ROE form, call us at one of the following telephone numbers:

	To order ROEs	To speak to an ROE advisor
Alberta	1-800-561-3992	1-800-561-3992
British Columbia and Yukon	1-888-557-7111	1-888-557-7111
Manitoba	English: 1-800-663-0983 French: 1-877-342-2983	English: 1-800-663-0983 French: 1-877-342-2983
New Brunswick	1-800-367-5693	1-888-650-5300
Newfoundland and Labrador	1-800-367-5693	1-800-533-5857
Northwest Territories and Nunavut	1-800-561-3992	1-800-561-3992
Nova Scotia	1-800-268-6567	1-800-268-6567
Ontario	1-800-263-8364	1-800-263-8364
Prince Edward Island	1-866-709-6389	1-866-709-6389
Quebec	1-866-368-0372	1-800-318-3658
Saskatchewan	1-800-667-7554	1-800-667-7554
United States	1-800-263-8364	1-800-263-8364

Note
You can only call the above toll-free telephone numbers from Canada and the United States.

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Annex 1

Summary chart: Type of earnings, insurable/non-insurable earnings and hours, and pay-period allocation

This chart lists the different types of earnings employees can receive, indicates whether or not the earnings and the hours are insurable, and, if they are insurable, to which pay period you should allocate them.

To make this summary chart easier to use, we have put its contents in alphabetical order.

Note
If you have questions about the insurability of earnings or hours, contact the Canada Revenue Agency. You can visit the Canada Revenue Agency Web site at www.cra.gc.ca, or contact the Agency by telephone at 1-800-959-5525.

Type of earnings	Insurable?		Allocate to pay period
	Earnings	Hours	For which they are paid (see Note 1)	In which they are paid (see Note 2)	Last pay period of regular wages (see Note 3)
Automobile stand-by charge	No	No
Automobile operating expense benefit	No	No
Bonus, all types	Yes	No		Yes
Bonus, if paid because of the separation	Yes	No			Yes
Commissions, regular/irregular	Yes	Yes (see Note 4)	Yes
Cost-of-living allowance	Yes	No		Yes
Cost-of-living allowance, if paid on separation	Yes	No			Yes
Gratuities (also called tips) that are controlled by the employer	Yes	No		Yes
Gratuities (also called tips) that are controlled by the employer, if paid on separation	Yes	No			Yes
Group term life insurance	No	No
Incentive payment	Yes	No		Yes
Incentive payment, if paid on separation	Yes	No			Yes
Non-taxable allowance (see Note 5)	No	No
Overtime, worked and paid (see Note 6)	Yes	Yes		Yes
Overtime, worked and taken as leave (see Note 7)	Yes	Yes	Yes
Overtime, accumulated and paid on or after separation: hours (see Note 8) earnings (see Note 9)	Yes	Yes	Yes (hours)		Yes (earnings)
Pay adjustments (see Note 10)	Yes	No		Yes
Pay adjustments, paid on separation (see Note 10)	Yes	No			Yes
Pay corrections (see Note 11)	Yes	Yes	Yes
Pay in lieu of notice, paid on or after separation	Yes	No			Yes
Retirement leave credits/retiring allowance, including severance pay, accumulated sick leave credits paid as part of a retiring allowance on separation (see Note 12)	No	No
Room and board benefit or allowance, with insurable earnings in the same pay period	Yes	No	Yes
Room and board benefit or allowance, without insurable earnings in the same pay period	No	No
RRSP contribution paid by the employer to a non-restricted RRSP	Yes	No		Yes
RRSP contribution paid by the employer to a restricted RRSP	No	No
Salary and wages, including unpaid wages due to bankruptcy, receivership, or impending receivership	Yes	Yes	Yes
Salary continuance	Yes	Yes	Yes
Shift premium	Yes	No		Yes
Shift premium, if paid because of the separation	Yes	No			Yes
Sick leave taken, paid by employer	Yes	Yes	Yes
Sick leave credits, accumulated and paid out, on anniversary date or not, and taxable as employment income (if paid on termination as part of retirement leave credits/retiring allowance, see “Retirement leave credits/retiring allowance”)	Yes	No		Yes
Stand-by hours, spent at the employee’s place of work at the employer’s request, paid at any rate	Yes	Yes	Yes
Stand-by hours, spent elsewhere than the employee’s place of work, paid at a rate equivalent to or more than the employee’s regular rate	Yes	Yes	Yes
Stand-by hours, spent elsewhere than the employee’s place of work, paid at a rate less than the employee’s regular rate	Yes	No	Yes
Statutory holiday pay, occurring after the last day worked, when the employee’s departure is final	Yes	No			Yes
Statutory holiday pay, occurring after the last day worked, when the employee’s departure is not final	Yes	Yes			Yes
Statutory holiday pay, taken on the day itself, any day recognized instead of the statutory day, or any other day off with pay in place of the statutory day	Yes	Yes (see Note 13)	Yes
Supplementary Unemployment Benefits (SUB) plan benefits	No	No
Taxable allowance (for example, taxable car allowance of $400 per month)	Yes	No		Yes
Taxable benefit, monetary	Yes	No		Yes
Taxable benefit, most non-monetary	No	No
Tips (also called gratuities) that are controlled by the employer	Yes	No		Yes
Tips (also called gratuities) that are controlled by the employer, if paid on separation	Yes	No			Yes
Top-ups to maternity, parental, and compassionate care benefits, paid by the employer	No	No
Vacation pay, paid on separation	Yes	No			Yes
Vacation pay, where no vacation time is taken, however paid	Yes	No		Yes
Vacation pay, where vacation time is taken, however paid	Yes	Yes	Yes
Wage-loss insurance (insurable), paid by the employer	Yes	Yes	Yes
Wage-loss insurance top-up, paid by the employer, claim accepted	No	No
Wage-loss insurance top-up, paid by the employer, prior to acceptance	Yes	No		Yes
Workers Compensation Benefits top-up, paid by the employer, claim accepted	No	No
Workers Compensation Benefits top-up, paid by the employer, prior to acceptance	Yes	No		Yes

Notes

1. Allocate the earnings you pay to an employee to the pay period for which the employee earned them. In the case of leave taken, allocate the earnings to the period of leave.

2. Allocate the earnings to the pay period in which you paid them.

3. Allocate the earnings to the last pay period during which you paid the employee a regular salary, wages, or commissions.

4. When the actual hours of work are not known for employees paid by commission, or when the worker and the employer have not agreed on what hours would be considered for insurability, the hours of work are determined by dividing the insurable earnings in the last 52 calendar weeks, or fewer depending on the period, 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. When this period overlaps two calendar years, you must perform two calculations using the minimum wage in force each year, if different. The maximum number of hours you can allocate is 35 hours per week.

5. Most non-taxable earnings are not insurable (for example, travel allowances). For more information, contact the Canada Revenue Agency.

6. When an employee works overtime and is paid for it, the hours are insurable. Include the actual number of hours the employee worked, regardless of the rate at which the hours are paid.

7. When an employee takes overtime as leave, the insurable hours are the number of hours the employee takes in leave.

8. When an employee accumulates overtime hours and you pay for those hours on separation or afterward, make sure to include the hours in the actual period when the employee worked the overtime.

For reporting purposes, if the employee worked the overtime during the previous 52 weeks (or since the last ROE was issued, if the period is shorter than 52 weeks), you will add the number of overtime hours worked to the total insured hours reported in Block 15A. If the employee worked the overtime before this period, do not report it. On occasion, a Service Canada representative may need to contact you to verify when the employee worked the overtime. This will only be the case when an employee does not qualify for EI benefits based on what is reported, and knowing what period the overtime represents may result in the employee qualifying for benefits.

9. When the employee accumulates overtime and you pay it on separation or afterward, make sure to include the insurable earnings in the last pay period of regular pay.

10. Pay adjustments occur when there has been a delay in recognizing, implementing, or processing a change in the employee’s pay (for example, an increase in wages under a union contract, agreed to three months after the end of the previous contract, gives rise to a retroactive pay increase or adjustment).

11. Pay corrections involve errors. This may involve hours missed when a previous pay period was processed, or the back wages paid to an employee who was wrongfully dismissed.

12. For more information on retiring allowances, contact the Canada Revenue Agency.

13. When an employee works on a statutory holiday, insurable hours are the greater of the hours actually worked or the otherwise normal hours of work. For example, when an employee who usually works 7.5 hours in a working day is paid four hours of overtime on a statutory holiday, 7.5 hours are insurable. If the employee worked 10 hours on that holiday, 10 hours would be insurable.

Annex 2
Example of a blank paper ROE

 

Annex 3
Example of a completed paper ROE

Annex 4
Example of a completed electronic ROE