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The ROE is the form—whether electronic or paper—that employers complete for employees receiving insurable earnings who stop working and experience an interruption of earnings. Each year, more than 1 million Canadian employers fill out more than 9 million ROE forms for their employees. There are two different types of electronic ROE s, which are identified with serial s that start with the following letters:.
The paper ROE is Seven day rule dating one- form in triplicate. Triplicate means there are three copies of the ROE —the first one is the original, and the second and third are carbon copies. Once you complete it, you must distribute the three copies of the paper ROE as follows:. There are different types of paper ROE s, and each one is identified with serial s that start with the following letters:. At Service Canada, we use the information on the ROE to determine whether a person who has experienced an interruption of earnings is eligible to receive EI benefits, what the benefit amount will be, and how long the person is eligible to receive those benefits.
In addition, for people living in Quebec, we share ROE information with the Government of Quebec, which administers maternity, paternity, parental, and adoption benefits to residents of that province through a program called the Quebec Parental Insurance Plan QPIP. For these reasons, it is very important that you make sure the information you provide on the ROE is accurate. Insurable earnings include most of the different types of compensation you provide to your employees on which EI premiums are paid. While Service Canada determines where insurable earnings are allocated on the ROEthe Canada Revenue Agency determines what types of earnings and hours are insurable.
For details, see Annex 1 on types of earnings and insurable hoursor visit the Canada Revenue Agency. In some cases, earnings and hours are not insurable. You only need to issue ROE s for employees who receive insurable earnings and who work insurable hours. If you are not sure if an employee's earnings and hours are insurable, contact the Canada Revenue Agency for an insurability ruling. See the section called Enquiries about insurability for information on how to contact the Canada Revenue Agency.
When an employee has had or is anticipated to have seven consecutive calendar days with no work and no insurable earnings from the employer, an interruption of earnings occurs. This situation is called the seven-day rule. For example, the seven-day rule applies when employees quit their jobs or are laid off, or when their employment is terminated see exceptions in the table below.
When the seven-day rule applies, the first day of the interruption of earnings is considered the last day for which paid see Block 11, Last day for which paid for details. The Sunday of that week is the first day of Julio's interruption of earnings. Whenever an employee starts receiving wage loss insurance WLI payments, an interruption of earnings occurs. For more information, see the What to report on Block 19 chart. Real estate agents: An interruption of earnings occurs only when a real estate agent's licence is surrendered, suspended, or revoked, unless the employee stops working because of illness, injury, quarantine, pregnancy, the need to care for a newborn or placed for the purposes of adoption or the need to provide care or support to a family member who is critically ill.
In other words, if employees stop working for any other reason, such as a leave of absence or a vacation, they do not experience an interruption of earnings as long as the contract continues. For more information on how to complete ROE s for real estate agents, see Real estate agents in Section 3. Employees who have non-standard work schedules also referred to as lay days : Some employers have agreements with their employees for schedules that allow for alternating periods of work and leave.
Some employees, like firefighters, health-care workers, and factory workers, have non-standard work schedules. Even though these types of employees do not have scheduled work for seven consecutive days or more, they do not experience an interruption of earnings. If the employee has been terminated and is entitled to a period of leave under an employment agreement to compensate for extra hours time worked within an established work pattern, explain in Block 18 of the ROE the period of leave they are entitled to and their work pattern. Examples A firefighter works for four consecutive hour days 96 hours of insurable work and then has 10 consecutive days off.
In this situation, even though the firefighter has no work for more than seven consecutive days, it is considered that he continues to be employed during the 10 day leave period. Therefore, there is no interruption of earnings. A miner works for 14 consecutive hour days hours of insurable work and then has seven consecutive days off. In this situation, even though the miner has no work for seven consecutive days, it is considered that he continues to be employed during the seven day period.
Commission salespeople: For employees whose earnings consist mainly of commissions, an interruption of earnings occurs only when the employment contract is terminated, unless the employee stops working because of illness, injury, quarantine, pregnancy, the need to care for a newborn or placed for the purposes of adoption or the need to provide care or support to a family member who is critically ill.
In other words, if the employee stops working for any other reason, such as a leave of absence or a vacation, they do not experience an interruption of earnings as long as the contract continues. For more information on how to complete ROEs for commission salespeople, see Commission salespeople in Section 3. Regardless of whether the employee intends to file a claim for EI benefits, you have to issue an ROE :.
When Service Canada requests an ROE : The most common situation in which we would ask you to issue an ROE occurs when an employee is working two jobs and experiences an interruption of earnings in one of them. If this happens and the employee submits an application for EI benefits, we need an ROE from the current employer, even though the employee is still working there. We use the information on both ROE s to calculate the benefit amount and the of weeks of EI benefits the claimant should receive. When the pay period type changes: When your business or organization changes its pay period type, you must issue ROE s for all employees, even though the employees are not experiencing an interruption of earnings.
For details, see the note under Block 6, Pay period type. When there is a change in ownership: When a business changes ownership, the former employer usually has to issue ROE s to all employees. However, if the following two conditions apply, you do not have to issue ROE s:. If the change in ownership involves a change in pay period type, you must issue ROE s for all employees. When an employer declares bankruptcy: When an employer declares bankruptcy and a receiver takes over the operation of the business, the employer usually has to issue ROE s to all employees.
If employees continue to work for an employer after the bankruptcy, the interruption of earnings does not occur until the employees actually stop working, even if they do not receive any earnings. For part-time, on-call, or casual workers: You do not have to issue an ROE every time a part-time, on-call, or casual worker experiences an interruption of earnings of seven days or more. However, you must issue one when:. During self-funded leave: In some workplaces, employees can make agreements with their employer to take self-funded leave.
Under these agreements, employees work and defer a portion of their salary for a certain period of time to finance a later period of leave. During self-funded leave, an interruption of earnings does not occur, so you do not have to complete an ROE unless either party breaks the agreement. If the agreement is broken by either party during the self-funded leave and the employee will not be returning to work, you must then issue an ROE.
In Block 11, Last day for which paid, enter the date of the last day the employee worked before leaving on self-funded leave. Contact the Canada Revenue Agency for instructions on how to deduct EI premiums on earnings during both the deferral and self-funded leave periods.
If you issue paper ROE s, you must give Part 1 the original to your employees. They must either mail us the original copies of their paper ROEs or drop them off in person at a Service Canada Centre. The mailing address will be provided to them Seven day rule dating the Information and Confirmation once they submit their online application for EI benefits.
If you issue ROE s electronically and your pay period is weekly, biweekly every two weeksor semi-monthly twice a month, usually the fifteenth and last day of the monthyou have up to five calendar days after the end of the pay period in which an employee's interruption of earnings occurs to issue an electronic ROE. If you have a monthly pay period or Seven day rule dating pay periods per year every four weeksyou must issue electronic ROE s by whichever date is earlier:.
If you issue electronic ROE s, you no longer need to provide a paper copy to your employees see the section, Do I still have to give a copy of electronic ROE s to employees? The deadline for submitting an electronic ROE is based on the pay period type and the day on which the interruption of earnings occurred. Martha stops working on March 30,which is the first day of the interruption of earnings. You have a monthly pay period that runs from March 1,to March 31, In this case, you must issue Martha's ROE no later than April 5,since that is the earlier of the two dates.
Roberto stops working on March 1,which is the first day of the interruption of earnings. You have a 13 pay period Seven day rule dating, which ends every fourth Sunday. The pay period that contains the interruption of earnings runs from March 1,to March 28, For this type of pay period cycle, you must issue the ROE by whichever date is earlier:. Juliette stops working on March 23,which Seven day rule dating the first day of the interruption of earnings.
You have a pay period that runs from March 1,to March 28, If you submit ROE s electronically, you no longer need to print a paper copy for your employees. When you submit ROE s electronically, the data is transmitted directly to Service Canada's database, where it is used to process EI claims. Regardless of whether you issue ROE s electronically or on paper, you have to store all related payroll records—in electronic or paper format—for six years after the year to which the information relates. If you issue paper ROE syou must store Part 3 of all completed paper ROE s for six years after the year to which the information relates.
Be sure to store them in a secure place—once you complete the ROEthe information it contains is considered confidential. If you issue ROE s electronicallyyou do not have to store paper copies of them, but you must ensure you save the data for six years after the year to which the information relates. The address of the centre is:.
Service Seven day rule dating P. For this reason, you should only use the above address to send Part 2 of the ROE. You can make changes to a completed paper ROEas long as you still have all three copies. If you still have all three copies of a paper ROEmake changes by:. If you have already distributed copies of the paper ROEyou cannot change it. In this case, you have to issue an amended ROE to make changes. You cannot cancel an ROE that you have already issued.
See the next section for details. Example After you issue the original ROEyour employee's departure changes from not final to final and the employee has not worked since you issued the original ROE. Because the departure is now final, you have to pay additional money to the employee on separation because you owe the employee for vacation pay. In this case, you would issue an amended ROE of the original to include this information.
If there is no new information to report, you do not need to issue an amended ROE. If you have an employee on leave that has been issued an ROEand prior to coming back to work they inform you that they are not returning, you are not required to amend the original ROE provided you are not making any additional payments to the employee because of the permanent separation.
If you have void paper ROE s for example, you may void a form if you have made errors on ityou can destroy the forms. If you do so, before you destroy them, be sure to write down the serial s and keep them with your payroll records. When placing your order, please have your Canada Revenue Agency Payroll ready for identification purposes.Seven day rule dating
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