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;
  • teachers; and
  • self-employed fishers.

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.

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

Block 6, Pay period type

Enter “weekly” as the pay period type.

Block 10, First day worked

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

Block 11, Last day for which paid

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

Block 12, Final pay period ending date

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

Block 15A, Total insurable hours

If you know the number of hours that the contract worker actually worked and for which 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.

How to use the weekly averaging formula

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

The weekly averaging formula has three steps:

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

Block 15B, Total insurable earnings

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

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. Add up all of the insurable earnings that Willie received during the 48 weeks of the contract, for a total of $64,195.28.
  2. Since Willie did not use all his vacation pay, you will pay him the remaining $2,450 he is owed because of the separation. You will then 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.

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: 

Completion of Block 15C on Willie’s ROE
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
28 1,286.36 29 1,286.36 30 1,286.36
31 1,286.36 32 1,286.36 33 1,286.36
34 1,286.36 35 1,286.36 36 1,286.36
37 1,286.36 38 1,286.36 39 1,286.36
40 1,286.36 41 1,286.36 42 1,286.36
43 1,286.36 44 1,286.36 45 1,286.36
46 1,286.36 47 1,286.36 48 1,286.36
49   50   51  
52   53      

Legend:

  • P.P. 1 – Final pay period – $1,286.36 in average weekly earnings plus $2,450 in vacation pay
  • P.P. 2 through 48 – Full pay periods, all with $1,286.36 in average weekly earnings

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, to care for a gravely ill relative who is at significant risk of death, or for a parent to care for a critically ill child.

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

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

Block 6, Pay period type

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

Block 10, First day worked

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

Block 11, Last day for which paid

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

Block 12, Final pay period ending date

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

Block 15A, Total insurable hours

If you know the number of hours that the real estate agent actually worked and for which 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.

Block 15B, Total insurable earnings

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

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

Block 15C, Insurable earnings by pay period

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

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

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

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, to care for a gravely ill relative who is at significant risk of dying or for a parent to care for a critically ill child. In other words, if the employee ceases to work for any other reason, there will be no interruption of earnings while the contract continues.

Block 6, Pay period type

Enter “weekly” as the pay period type.

Block 10, First day worked

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

Block 11, Last day for which paid

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

Block 12, Final pay period ending date

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

Block 15A, Total insurable hours

If you know the number of hours that the salesperson actually worked and for which 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.

Block 15B, Total insurable earnings

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

Block 15C, Insurable earnings by pay period

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

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

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.

Block 6, Pay period type

Enter “weekly” as the pay period type.

Block 10, First day worked

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

Block 11, Last day for which paid

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

Block 12, Final pay period ending date

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

Block 15A, Total insurable hours

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

To calculate the total number of insurable hours:

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

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

How to use the daily averaging formula

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

The daily averaging formula has three steps:

  1. Add up all the insurable earnings the teacher received during the contract period.
  2. Subtract any insurable amounts the teacher received because of the separation (see Block 17, Separation payments for details).
  3. Divide the total insurable earnings amount by the total number of calendar days in the contract period. This amount is the average daily earnings.

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

Block 15B, Total insurable earnings

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

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

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

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

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

The following examples illustrate how to use the daily averaging formula. Please note that 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 = $18,123.21

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

  • Block 6: Weekly
  • Block 10: September 1, 2008 (01/09/2008)
  • Block 11: August 31, 2009 (31/08/2009)
  • Block 12: August 31, 2009 (31/08/2009)
  • Block 15B: $18,123.21

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 10: September 1, 2008 (01/09/2008)
  • Block 11: January 13, 2010 (13/01/2010)
  • Block 12: January 13, 2010 (13/01/2010)
  • 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 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 10: September 1, 2009 (01/09/2009)
  • Block 11: August 31, 2010 (31/08/2010)
  • Block 12: August 31, 2010 (31/08/2010)

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 10: September 1, 2008 (01/09/2008)
  • Block 11: January 13, 2010 (13/01/2010)
  • Block 12: January 13, 2010 (13/01/2010)

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)

Self-employed fishers

The ROE form used for self-employed fishers is different from other ROE forms (see Annex 5 for an example of a blank ROE for fishers).

This section provides information on how to complete ROEs for self-employed fishers.

Note that the ROE for fishers form is only available on paper. To order forms, call the Employer Contact Centre.

Who is a self-employed fisher?

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

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

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

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

When do I have to issue an ROE for self-employed fishers?

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

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

Block 1 – Serial number

Each ROE is numbered with a pre-printed serial number. It is important that you keep records of the serial numbers of all completed or destroyed ROEs for 6 years.

Block 2 – Serial number of ROE amended or replaced

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

Note: Amended ROE

When you issue an amended ROE, be sure to complete the entire form, including all the correct information from the original ROE in addition to the changed information.

Fishing sale price adjustments/bonuses

Because fishing sale prices are often adjusted after the initial payment has been made and an ROE issued, you must submit an amended ROE once you have the new information. Add the price adjustment to the original amount paid for the particular catch and record it in the period during which the fishing took place.

For example: An ROE was issued in July showing: 

  • Block 6A — trip start date: July 8
  • Block 6B — trip end date: July 15
  • Block 6C — share of insurable earnings ($): $ 1,200

A sale price adjustment of $500 was paid in December. Your amended ROE should reflect the new payment. The ROE will now show:

  • Block 6A — trip start date: July 8
  • Block 6B — trip end date: July 15
  • Block 6C — share of insurable earnings ($): $ 1,700

Please submit your amended ROE once all sale price adjustments have been made.

Block 3 – Employer's payroll reference number

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

Block 4 – Employer's name and address

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

Block 5 – Postal code

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

Block 6 – Insurable earnings

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

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

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

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

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

Note: Blocks 6A and 6B

The skipper/head fisher must give the dates in Blocks 6A and 6B to the buyer. The buyer's responsibility is not to witness the departure, but simply to obtain the information and record it as provided.

Block 6C – Share of insurable earnings ($)

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

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

Example:

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

Note: British Columbia only

In the case of a B.C. pool fishery, allocate the insurable earnings only to the period during which the crew member participated in making the catch, including working on the cork line, assisting in the dry up process, or packing the catch of any boats in the pool.

Block 7 – Canada Revenue Agency Business Number

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

Block 8 – Name and address of self-employed fisher

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

Block 9 – Social Insurance Number

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

Block 10 – Commercial Fishing Vessel Number (CFVN)

Record the vessel number here, if you have one.

Block 11 – Reason for issuing this ROE

Indicate the reason for separation in this section as “End of Fishing” or “Other”. If the reason for issuing the ROE is “Other”, provide an explanation in Block 12, Comments. It is a serious offence to misrepresent the reason for issuing an ROE. The “Other” reasons for issuing an ROE are shortage of work, strike or lockout, return to school, illness or injury, quit, pregnancy/maternity, retirement, work sharing, apprentice training, dismissal, leave of absence, parental, compassionate care/parents of critically ill children, or requested by the fisher.

Block 12 – Comments

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

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

Block 13 – Certification

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

More information

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

See the following CRA sources for more information:

For more information specifically on self-employed fishers, see the CRA publication T4005— Fishers and Employment Insurance.

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