General information for employers

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Employment Insurance (EI) frequently asked questions

1. What is a Record of Employment (ROE)?

The ROE is the single most important document in Employment Insurance (EI). Employment and Social Development Canada (ESDC) uses the information on the ROE to determine whether a person qualifies for EI benefits, the benefit rate and the duration of the claim. The ROE also plays an important role in controlling the misuse of EI funds. A ROE must be issued even if the employee has no intention of filing a claim for EI benefits.

Because of their important value, employers must keep ROE forms in a secure location.

2. How do I order blank ROEs?

To order paper ROE forms, call the Employer Contact Centre at 1-800-367-5693. When placing your order, please have your Canada Revenue Agency Payroll Account Number ready for identification purposes.

Please note that we no longer accept orders for paper ROE forms by fax.

3. What is EI premium rate for me?

As of January 1st, 2014, employers will pay a premium rate of $2.632 per $100 of each employee's earnings, up to the annual maximum insurable earnings of $48,600 for each employee. The maximum contribution amount of each employee is $1,279.15.

For employees working in Quebec, employers will pay a premium rate of $2.142 per $100 of each employee's earnings, up to the annual maximum insurable earnings of $48,600 for each employee. The maximum contribution amount for each employee is $1,041.01.

Employment Insurance - Important Notice about Maximum Insurable Earnings for 2015

Employment Insurance - Important Notice about Maximum Insurable Earnings for 2014.

4. What is the EI premium rate for my employees?

As of January 1st, 2014, for each employee, you need to deduct $1.88 for each $100 of your employee's salary, up to the maximum insurable earnings of $48,600. The maximum contribution amount for each employee is $913.68.

For your employees working in Quebec, you need to deduct $1.53 for each $100 of your employee's salary, up to the maximum insurable earnings of $48,600. The maximum contribution amount for each employee is $743.58.

Employment Insurance - Important Notice about Maximum Insurable Earnings for 2015

Employment Insurance - Important Notice about Maximum Insurable Earnings for 2014.

There is no age limit for deducting EI premium. In fact, if your employee is working in insurable employment, you must deduct the applicable EI premiums, whatever the employee's age. To know more about payroll deductions.

5. How do I complete a ROE?

Step by step instructions on how to fill out a ROE can be found in the guide "How to complete the Record of Employment (ROE) form".

6. Am I authorized to give Employment and Social Development Canada (ESDC) payroll information?

Yes. ESDC has the right to request information and you have an obligation to provide it. Detailed information on Employment Insurance (EI) authority to request payroll information on your employees

7. I have employees who work non-standard work schedules, for example, they work 80 hours in one week which entitles them to the following week off. Do these employees have an interruption of earnings in the second week and do I have to issue them a Record of Employment?

No, if you have agreements with your employees for schedules that allow for alternating periods of work and leave, even though these types of employees do not have scheduled work for seven consecutive days or more, they do not experience an interruption of earnings and a Record of Employment should not be issued.

Note:
Employees will regularly work more hours, days or shifts than that normally worked in a week by those who are employed full-time elsewhere. Quite often these employees will work for 4, 5, 6, or 7 continuous days, followed by a period of leave. Another pattern of work that is available is one permitting the employee to work more hours in a week according to a schedule and as such accumulate a period of leave within an established calendar. Even though these types of employees do not have scheduled work for seven consecutive days or more, they do not experience an interruption of earnings and a Record of Employment should not be issued.

8. How can I help my employees when my business is facing temporary work slowdowns?

The EI Work Sharing program could be a positive alternative to layoffs for you and your employees. Detailed information on Work-Sharing

9. How can I top-up an employee's EI benefits while he/she is temporarily out of work?

We have a program called "Supplemental Unemployment Benefit" (SUB) that helps you do just that!

Joining the SUB program creates an incentive for employees to return to your workplace, thus reducing retraining and other costs associated with hiring new employees. Detailed information on Supplement to Regular, Sickness or Training Benefits - General Information

10. How can a Work Force Reduction program help my enterprise?

The Work Force Reduction program can help you in allowing your employees, who agree to leave their jobs to preserve the jobs of co-workers, to qualify for EI benefits as long as they are eligible.

Detailed information on Employment Insurance (EI) and Work Force Reduction program due to downsizing

11. Do I have to reimburse EI before I pay an employee following a grievance settlement?

Yes. The EI amount must be deducted from your employee's settlement and given back to the Receiver General before you pay the employee. Please call our telephone information service at 1 800 206-7218 from 8:30 am to 4:30 pm and press "0" to talk to a representative who will give you more instructions.