CHAPTER SEVEN – RECORD OF EMPLOYMENT

INTRODUCTION

 The Record of Employment (ROE) is the form completed by employers

when an employee has had an interruption of insurable earnings.
 The ROE is the single most important document in the Employment
Insurance (EI) program; it is used by Service Canada to determine
whether an individual qualifies to collect Employment Insurance
benefits, how long they will be able to collect the benefits and what their
benefit rate will be.

Electronic Records of Employment

 ROE web is an efficient and secure way of issuing an ROE

electronically. Using ROE web makes it easy to create, submit, print
and amend ROEs using the Internet. In order to use ROE web, your
organization has to register for ROE web online. The registration
requires the following steps:
1. Sign-in to ROE web through a Sign-In Partner or GCkey...
2. Create your professional profile which includes your name and contact
information....
3. Create the profile of the organization for which you want to issue ROEs.
4. Validate and authenticate your identity online through CRA.
5. Enter your authorization code to confirm your authority to act as
Primary Officer on behalf of the organization
6. Read and accept the agreement which explains the terms and conditions
for using ROE web.
7. Start issuing electronic ROEs
 Employers, payroll service providers and payroll software developers
can write computer programs to extract data from their payroll system
and act as an interface to the Record of Employment on the web (ROE
web) application.
 Once the ROE is electronically submitted, employees can access, view
and print their copy of the ROE using Service Canada’s online service
My Service Canada Account

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Paper Records of Employment

 Currently organizations can also issue paper ROEs that can be obtained
by calling Service Canada’s Employer Contact Center and providing
their 15-character Payroll Account Number (PAN) issued by the
Canada Revenue Agency (CRA), their name, telephone number and
address.
 The paper ROE is a three part form: the first is the original and the
second and the third are copies. The copies are distributed as follows:
 Copy 1 is given to the employee
 Copy 2 is sent to Service Canada
 Copy 3 is kept by the employer for their records

ISSUANCE RULES

 The deadlines for issuing an ROE depend on the filing format used.
 If filing electronically, employers with a weekly, bi-weekly or semi-
monthly pay cycle have five calendar days after the end of the pay
period in which there was interruption earnings to issue the ROE.
 If the pay cycle is monthly, or every four weeks, employers must
issue electronic ROEs the earlier of:
 Up to five (5) calendar days after the end of the pay period when
the interruption of earnings begins
 Up to 15 calendar days after the first day of the interruption of
earnings
 When filing on paper, an employer must issue an ROE within five (5)
calendar days of the first day of an interruption of earnings or the date
they become aware of the interruption.
 An interruption of earnings occurs when an employee:
 Has had (within the last 52 weeks or since the last ROE), or is
anticipated to have, seven (7) consecutive calendar days without both
work and insurable earnings from the employer, 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

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 to provide care or support of a family member who is gravely ill with
a significant risk of death

Forms Issuance and Special Circumstances

 Legislation requires that an ROE is issued when there is an interruption

of earnings. There are special circumstances that are exception to this
rule:
1. When Service Canada (SC) requests an ROE
2. When the pay period frequency changes
3. When an employee stays with the employer but is transferred to another
CRA Payroll Account Number
4. When there is a change in ownership
5. For part-time, on-call, or casual workers
6. Mass lay-off
7. For wage-loss insurance (WLI) plan payments
8. During self-funded leave

RECORD OF EMPLOYMENT COMPLETION

 The ROE web forms are stored electronically and the employer does not
need to print a paper copy for employees. The data is transmitted to
Service Canada’s database, where it is used to process EI claims.
 If requested, an employer can provide a copy of the ROE web to the
employee: however the employee should not submit that the copy to
Service Canada.
 The first copy of the paper ROE is given to the employee who must
submit it to Service Canada when applying for Employment Insurance
(EI) benefits.

Description of Blocks 1 to 22 of the Record of Employment

 Block 1 – Serial No.

 Block 2 – Serial No. of ROE amended or replaced
 Block 3 – Employer’s payroll reference No. (optional)
 Block 4 – Employer’s name and address
 Block 5 – CRA Business Number (Payroll Account Number)

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  Block 6 – Pay period type
 Block 7 – Postal Code
 Block 8 – Social Insurance Number
 Block 9 – Employee’s name and address
 Block 10 – First day worked
Either the 1st day you have insurable earnings (can be 1st day of your hire) or 1st day
since the last ROE
 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

Pay period type reported Number of consecutive PP to report for total

in Block 6 hours in Block 15A (Electronic & paper)
Weekly Last 53 pay periods (or less if shorter)
Bi-weekly Last 27 pay periods (or less if shorter)
Semi-monthly Last 25 pay periods (or less if shorter)
Monthly Last 13 pay periods (or less if shorter)
13 Pay Periods a Year Last 14 pay periods (or less if shorter)

Hired o Sept 29, 2002; bi-weekly; resigned Jan 19 current year;75 hrs
bi-weekly. 27PP * 75hrs = 2025 insurable hours

Jan 8 – Apr 13 - 3 + 4 + 4 + 2 = 13 +1
40hrs*14pp = 560hrs +15hrs = 575 insurable hours

 Block 15B – Total insurable earnings

Pay Period Type Reported Number of consecutive PP to report for total

in Block 6 insurable earnings in Block 15B (Electronic &
paper)
Weekly Last 27 P.Periods (or less if employment shorter)
Bi-weekly Last 14 P.Periods (or less if employment shorter)
Semi-monthly Last 13 P.Periods (or less if employment shorter)

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 Monthly Last 7 P. Periods ( or less if employment shorter)
13 Pay Periods a Year Last 7 P.Periods (or less if employment shorter)

Example 1 – Hire Sept 29, 2002; bi-weekly; Resigned Jan 19 current year;
$1500.00 bi-weekly; - $1500*14 PP = $ 21,000.00

Example 2

Hired on Jan 8; 40 hrs per week, $12.00/hr weekly; 15 OT hrs (1.5)

Terminated April 13;

(Jan 8 – 3 weeks + Feb – 4 weeks + March-4 weeks + April 2 weeks) = 13

weeks or pay periods

(40*$12.00*14pp) + (15hrs*1.5*$12.00) = $6,990.00

 Block 15C – Insurable earnings by pay period

 For ROE web – you have 53 pay periods ( 53 lines to be filled)

Pay period type reported Number of consecutive PP to report for

in Block 6 detailed insurable earnings Block 15C(Electr
Weekly Last 53 pay periods (or less if shorter)
Bi-weekly Last 27 pay periods (or less if shorter)
Semi-monthly Last 25 pay periods (or less if shorter)
Monthly Last 13 pay periods (or less if shorter)
13 Pay Periods a Year Last 14 pay periods (or less if shorter)

Example
Block 15B
$1000 bi-weekly; unpaid leave of 2 weeks (one pay period); 1000*13 = $13,000

Block 15C
Pp1 –pp5 – $1000.00
PP 6 – $0.00
PP 7 – PP27 – 1000.00

 For Paper ROE – you have only 27 pay periods (27 lines to be filled)

Pay Period Type Reported Number of consecutive PP to report for detailed

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in Block 6 insurable earnings Block 15C – Paper ROE
Weekly Last 27 P.Periods (or less if employment shorter)
Bi-weekly Last 14 P.Periods (or less if employment shorter)
Semi-monthly Last 13 P.Periods (or less if employment shorter)
Monthly Last 7 P. Periods ( or less if employment shorter)
13 Pay Periods a Year Last 7 P.Periods (or less if employment shorter)

Example
Block 15B - $13000

Block 15C
PP 1 – PP5 - $1000.00
PP 6 - $0.00
PP 7 – PP14 - $1000.00

Block 16 – Reason for issuing this ROE

Block 17 – Payments or benefits (other than regular pay) paid in or in

anticipation of the final pay period or payable at a later day

 17A – Vacation pay

 17B – Statutory Holiday Pay
 17C – Other monies

Block 18 – Comments

Block 19 – Only complete if paid insurable sick/maternity/ paternity/

adoptive/parental leave or group wage loss indemnity payment (after the last
day worked)

Block 20 – Communication preferred in

Block 21 – Telephone No.

Block 22 – I am aware that it is an offence to make false entries and hereby

certify that all statements on this form are true

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Record of Employment Checklist

 The information reported on an ROE is used to determine whether or

not an individual qualifies to collect EI benefits. In an effort to reduce
errors made on the forms, Service Canada would like employers to
review the following questions to help ensure the accuracy of the
information.
1. Am I required to issue an ROE?
2. Did I review all the payroll information?
3. Did I review if the dates on the ROE are entered correctly?
4. Did I review the pay period type in Block 6?
5. Did I review the total of all insurable hours and checked if the number
of hours included were according to the chart on the maximum number
of pay periods?
6. For the earnings, did I check the accuracy of the number of pay periods
needed according to the chart on the most recent consecutive pay
periods?
7. Did I review blocks 15B and 15C?
8. Did I check for accuracy all monies paid on separation or monies that
will be paid while the employee is on a leave in Block 17?
9. Did I review if insurable monies paid at termination from Block 17 were
included in Block 15B and pay period number one of Block 15C?

Summary Chart of Insurable Earnings and Hours

ROE Web Issuance

Step 1 – Log into Service Canada’s Website (ROE Web)
Step 2 – Select the option “Add New” and enter the business number or number
Step 3 – The screen will open with pre-filled information that the Company supplied when
it registered with Service Canada for ROE Web
Step 4 – Enter the total insurable earnings in Block 15C by pay period following the chart
Step 5 – Choose the appropriate “ Reason for issuing this ROE” code from the drop-down
list
Step 6 – Complete Block 17A, B and C as required, choosing the appropriate entry from
the drop-down list.
Step 7 – Blocks 18 through 22 will be prefilled based on the information in the
organization’s registration.

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ROE Web Example

Paper Record of Employment Examples

Example

Hired Mar 5, 2012 ; Dismissed Feb13,2015; end of pay period is Feb14,2015;

Worked 75hrs per pay & was paid $2125.00 – bi-weekly.

Wages in lieu of notice - $3187.50

Outstanding vacation $750.00

Solution

Block 15A – 27pp * 75hrs = 2025 hours

Block 15B – 14pp *$2,125.00 = $29,750.00 +3187.50+750 = $33687.50

Block 15C

27pp ; pp1; pp2 - pp27

Pp1 – 2,125 + 3187.5 +750 = $6062.50

PP2 – PP27 - $2125.00

Block 17A – Vacation pay - $750.00

Block 17C – Wages in lieu of notice - $3187.50

Example – Paper ROE (pp45)

Hired Jan 9,2004; resigned Oct12, -; 70hrs - $1700.00 – bi-weekly

Accrued vacation - $1,360.00

Block 15A – 70hrs *27pp = 1890hrs

Block 15B – $1,700* 14pp + 1360 = $25,160.00

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Block 15C - pp1 – $1,700+$1,360 = $3,060.00

PP2 - PP27 - $1,700

Block 17 A – vacation pay - $1,360.00

Example 3

8 months since Apr 2 ; dismissed Nov 30, current year; $5,000.00; 35hrs per
week; one week pay in lieu of notice; Vacation pay $ 1,600.00

Weekly = 5000*12/52 = $1153.85

Monthly = 35*52/12 = 151.67hrs

Block 15A (Insurable hours) = 151.67* 8 pp (actual pp) = 1213.36hours

Block 15B - $5000*7pp + 1153.85 + 1600.00 = $37,753.85

Block 15C - $5000 + 1153.85 + 1600 = $7753.85 -PP1

PP2 – pp8 - $5000 each pay period

Block 17A - $1600.00

Block 17C – Wages in lieu of notice - $1153.85

Q9.

Nov 23 – resigned – after 3 years – weekly – 40hrs - $10.50/hr

Aug 13 – 10 hrs overtime

Oct 8 – 12 hrs overtime

Overtime is paid at 1.5 times

Vacation pay - $1387.40

a) Block 15A – Insurable Hours

(40*53) + 10hrs + 12hrs = 2142hrs
b) Block 15 B – Insurable earnings
(40hrs*10.50*27pp) + (10hrs *10.50*1.5) + (12hrs * 10.50*1.5)

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 $11340 +157.50 + 189.00 = $11686.50
c) Block 15C – Pay Period –Insurable earning
PP1 - (40hrs * 10.50) = $420.00 + $1387.40 = $1807.40
PP2 – PP6 - $420.00
PP 7 (week of Oct 8) – 420 + 189 = $609.00
PP8 - PP14 - $420.00
PP15 (week of Aug 13) – 420+157.50 = $577.50
PP16- PP53 - $420.00
d) Block 17A – Vacation pay
$1387.40

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Block 15 A

40*53 = 2120 + 10 + 12 = 2142 hours

Block 15 B

(40*10.50*27)+ (10*1.5*$10.50)+ (12*1.5*10.5) + 1387.40

11340 + 157.50 + 189 = $11686.50 + 1387.40 = $13073.90

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Block 15 C

PP 1 - 40*10.50 = $420 + 1387.40 = $1807.40

PP2 – PP53 = $420.00

August 13 (PP ...) 420 +157.50 = $577.50

October 8 (PP...) 420 + 189 = $609.00

Block 17A

$1387.40

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