PF1 Chapter 7 - Record of Employment

Chapter
7
Record of Employment
Learning Objectives:
Upon completion of this chapter, you should be able to:
1. Identify when the Record of Employment (ROE) must be completed

2. Complete the blocks on the Record of Employment
Communication Objective:
Upon completion of this chapter, you should be able to explain to employees how
the insurable earnings in Block 15B are calculated and why they do not equal gross
earnings on their pay statement.
© National Payroll Institute – Payroll Fundamentals 1 7-1

Vs 16.0
Chapter 7
Chapter Contents
Introduction ........................................................................................................................ 7-4

Issuance Rules .................................................................................................................... 7-6
Content Review.............................................................................................................. 7-9
Review Questions ........................................................................................................ 7-10
Record of Employment Completion ................................................................................ 7-11
Content Review............................................................................................................ 7-61
Review Questions ........................................................................................................ 7-62
Chapter Review Questions and Answers ......................................................................... 7-68

Chapter 7

Chapter 7
Introduction
The Record of Employment (ROE) is the form completed by employers when an employee
has had an interruption of insurable earnings. In this chapter, we will define when an
interruption of insurable earnings occurs, as well as discuss other situations when an ROE
must be issued. 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. Service Canada uses the insurable hours and
insurable earnings reported on the ROE to make this determination. An ROE must be issued
even if the employee has no intention of filing a claim for EI benefits.
There are two ROE formats available – electronic and paper.
Electronic Records of Employment

Electronic ROEs can be submitted to Service Canada using one of three methods:
• through ROE Web using compatible payroll software to upload ROEs from the
organization’s payroll system
• through ROE Web manually entering data online using Service Canada’s website
• through Secure Automated Transfer (SAT), which may be performed by a payroll
service provider on a client’s behalf using bulk transfer technology
This material will focus on the ROE Web, which is an application used to submit an
electronic ROE.
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.
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 a GCKey. A GCKey is an

electronic credential (a username and password) that allows you to securely access
the Government of Canada's online services. You can get a GCKey using your
organization’s “My Service Canada Account”.
2. Create your professional profile, which includes your name and contact information.
You will be provided with a user reference number which will be confirmed by email.
3. Create the profile of the organization for which you want to issue ROEs and validate
the organization by providing its Canada Revenue Agency (CRA) payroll account
number (formerly called business number).

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4. Validate and authenticate your identity online through the CRA. You will be
temporarily redirected to the CRA website to either register for or log in to CRA My
Account. If you have not already registered for the CRA My Account, the registration
process could take 5 to10 business days, after which time you will be required to sign
back into ROE Web to finalize the authentication process. Identity validation can also
be done in person. Make a note of your user reference number and visit your nearest
Service Canada Centre with two acceptable pieces of identification.
5. Enter your authorization code to confirm your authority to act as a Primary Officer on
behalf of the organization. This code, along with your contact information and
instructions, will be mailed to the business owner or chief executive officer of your
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.
Note:
The above registration steps are provided for information purposes only and will not be
tested.
An employer that submits an ROE electronically is not required to provide a paper copy to
the employee. 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.
Service Canada’s website has additional resources related to the ROE Web, including general
information and technical specifications.
Paper Records of Employment

Currently, organizations can still issue paper ROEs that can be obtained by calling Service
Canada’s Employer Contact Centre and providing their 15-character Payroll Account
Number (PAN) issued by the Canada Revenue Agency (CRA), their name, address and
telephone number.
The paper ROE is a three-part form: the first is the original, and the second and third are
copies. The copies are distributed as follows:
• copy 1 is given to the employee

• copy 2 is sent to Service Canada

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• copy 3 is kept by the employer for their records; to comply with records retention
legislation, it must be securely stored for six years after the year to which the
information relates
Issuance Rules
The deadlines for issuing an ROE depend on the filing format used.
Electronic filing
If filing electronically, employers with a weekly, bi-weekly or semi-monthly pay cycle have
five (5) calendar days after the end of the pay period in which there was an interruption of
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 fifteen (15) calendar days after the first day of the interruption of earnings
Paper filing
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.
Interruption of earnings
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 (this is called the seven-day rule), 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
adoption, or the need to provide care or support for a family member who is gravely
ill with a significant risk of death or the need for a parent to care for a critically ill
child
The seven-day rule for an interruption of earnings does not apply in the following cases:
• 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 a
child placed for adoption, or the need to provide care or support to a family member
who is gravely ill with a significant risk of death

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• employees who have non-standard work schedules – some employees, like

firefighters and healthcare workers, have non-standard work schedules. For example,
a firefighter may work for four consecutive 24-hour days (96 hours of insurable work)
and then have 10 consecutive days off. Even though these types of employees do not
have scheduled work for seven (7) consecutive calendar days or more, they do not
experience an interruption of earnings
• 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 a child placed for adoption,
or the need to provide care or support to a family member who is gravely ill with a
significant risk of death
Form Issuance and Special Circumstances

Legislation requires that an ROE is issued when there is an interruption of earnings. There
are special circumstances that are exceptions to this rule:
1. When Service Canada (SC) requests an ROE

This could occur when an employee is working two jobs and experiences an
interruption of earnings in one of them. If the employee applies for EI benefits, SC
will need an ROE from the current employer, even though the employee is still
working there. The information on both ROEs will be used to calculate the benefit
amount and the number of weeks of benefits the claimant should receive.
2. When the pay period frequency changes
When the organization changes its pay period frequency, ROEs must be issued for all
employees, even though the employees are not experiencing an interruption of
earnings.
3. When an employee stays with the employer but is transferred to another Canada
Revenue Agency Payroll Account Number
If an employer has more than one Payroll Account Number and an employee's payroll
file is transferred to a different Payroll Account Number within the organization, an
ROE is not required if:
• there has been no actual break in the employee receiving earnings during the
transfer; and
• the employer agrees to issue a single ROE that covers both periods of
employment if the need arises

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4. When there is a change in ownership

Technically, an interruption of earnings occurs when the ownership of a business
changes. However, as long as there is no actual break in the employees receiving their
wages and the new employer is given all the payroll records and agrees to issue a
single ROE covering both periods of employment should the need arise, then there is
no need to issue an ROE at the time the ownership changes. This also applies when a
business declares bankruptcy and a receiver takes over the operation of the business.
5. For part-time, on-call, or casual workers
When employees work part-time, on-call or on a casual basis throughout the year and
have frequent interruptions of earnings, an ROE does not need to be issued each time.
However, an ROE must be issued in any of the following situations:
• the ROE is requested by the employee, and an interruption of earnings has
occurred
• the employee is no longer on the employer’s active employment list
• the ROE is requested by Service Canada
• the employee did not work or earn any insurable earnings for a period of 30
calendar days
6. Mass lay-off
When a large number of employees are laid off, such as in a plant shut-down, special
arrangements can be made with the local Service Canada office for issuing ROEs to
the affected employees.
7. For wage-loss insurance (WLI) plan payments
When employees have a wage-loss insurance (WLI) plan:
• if the plan payments are not insurable, issue an ROE when the interruption of
earnings occurs; or
• if the plan payments are insurable, issue an ROE when the interruption of
earnings occurs, and issue a second ROE for the period of the insurable WLI
payments after they stop.
8. During self-funded leave
Under a self-funded leave arrangement, employees work and defer a portion of their
salary for a certain period to finance a later period of leave. During self-funded leave,
an interruption of earnings is not deemed to have occurred, so an ROE does not need
to be completed.

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Content Review
• Electronic ROEs for weekly, bi-weekly or semi-monthly pay cycles must be issued
within five (5) calendar days after the end of the pay period in which there is an
interruption of earnings.
• Electronic ROEs for pay cycles that are monthly or every four weeks must be issued
on the earlier of:
o up to five (5) calendar days after the end of the pay period when the
interruption of earnings begins
o up to fifteen (15) calendar days after the first day of the interruption of
earnings
• An employer must issue a paper ROE within five (5) calendar days of the first day of
an interruption of earnings or the date the employer becomes aware of the interruption.
• An interruption of earnings occurs when an employee
o 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
o 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 adoption, or the need to provide care or support for a family
member who is gravely ill with a significant risk of death or the need for a
parent to care for a critically ill child
• An ROE must be issued when requested by Service Canada or when the pay period
frequency changes.
• When an employee is transferred to another Canada Revenue Agency Payroll Account
Number with the same employer, an ROE is not required if there has been no actual
break in the employee receiving earnings during the transfer and the employer agrees
to issue a single ROE that covers both periods of employment if the need arises.
• As long as there is no actual break in the employees receiving their wages, and a new
employer is given all the payroll records and agrees to issue a single ROE covering
both periods of employment should the need arise, then there is no need to issue an
ROE at the time of an ownership change.
• When employees work part-time, on-call or on a casual basis throughout the year and
have frequent interruptions of earnings, an ROE does not need to be issued each time.
However, an ROE must be issued in any of the following situations:
o the ROE is requested by the employee, and an interruption of earnings has
occurred
o the employee is no longer on the employer’s active employment list
o the ROE is requested by Service Canada
o the employee did not work or earn any insurable earnings for 30 calendar days

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Review Questions
1. An interruption of earnings occurs when:
a. an employee is laid off

b. an employee quits their job
c. an employee goes on unpaid pregnancy leave
d. an employee has seven (7) consecutive calendar days without both work and
insurable earnings from the employer
e. all of the above
2. True or False. In all situations, an employer must issue an ROE within five (5) calendar
days of the first day of an interruption of earnings or when they become aware of the
interruption of earnings, whichever is later.
3. In which of the following situations must an employer issue an ROE?
SITUATION YES/NO
The employee goes on four weeks of unpaid sick leave.
A casual employee does not work for 15 days.
The organization changes owners, and there is a one-week unpaid break
to facilitate the changeover.
Service Canada requests the ROE.
The employer terminates the employment of a worker for just cause.

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Record of Employment Completion

Instructions on how to complete each of the 22 blocks on the Record of Employment (ROE)
follow the blank ROE forms.
The electronic ROE 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 electronic
ROE to the employee; however, the employee should not submit that 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.
Copies of the blank electronic ROE and paper ROE forms follow.

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ELECTRONIC ROE

Chapter 7
PAPER ROE

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Description of Blocks 1 to 22 of the Record of Employment

Block 1 – Serial No.
Each electronic ROE is automatically assigned a serial number as soon as it is successfully
submitted to Service Canada. ROEs filed using ROEWeb have a serial number beginning
with W. Those submitted by a third party payroll vendor using ROE SAT have a serial
number beginning with S. Each paper ROE is numbered with a pre-printed serial number.
The employer needs to keep records of the serial numbers of all the ROEs (electronic or
paper) that have been completed or destroyed for six (6) years.
Block 2 – Serial no. of ROE amended or replaced

When amending an electronic ROE, the serial number entered to retrieve the original ROE
data is automatically entered in Block 2. The ROE Web will perform a cross-check to ensure
that the fields match the original ROE. When a paper ROE is issued to amend or correct
information reported on a previous ROE, complete this block with the serial number of the
original ROE. If an amended ROE is issued due to an error on the original ROE, all blocks
have to be filled out, even those that were correct on the original ROE.
Block 3 – Employer’s payroll reference no. (optional)

Enter the number the organization uses to identify the employee, if applicable. This
information will help the employer locate their file copy of the ROE if a Service Canada
official contacts them to clarify the information reported on the ROE.
Block 4 – Employer’s name and address

On an electronic ROE, the employer’s name and address will be automatically completed.
On a paper ROE, enter this information as it appears on the Canada Revenue Agency (CRA)
remittance form PD7A.
Block 5 – CRA Business Number (Payroll Account Number)

On an electronic ROE, the organization’s payroll account number (formerly called the
Business Number) will be automatically completed. On a paper ROE, enter the payroll
account number that was used to report the employee’s Employment Insurance premiums to
the Canada Revenue Agency (CRA). When the organization has multiple payroll account
numbers, ensure the one that was used to remit the employee’s EI premiums is used. Enter all
15 characters of the payroll account number.
Block 6 – Pay period type

On an electronic ROE, choose the pay period type from the drop-down menu; on a paper
ROE, enter the organization’s pay period type.

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If semi-monthly or monthly pay periods are non-standard (that is, they do not end on the
fifteenth day or the last day of the month), select “non-standard semi-monthly” or “non-
standard monthly” in this block.
Always use the “weekly” pay period type for the following:
• employees paid solely on commissions or who receive a salary plus irregularly paid
commissions
• contract workers not paid regularly
• employees who work irregular pay periods
Block 7 – Postal Code

On an electronic ROE, the postal code of the organization’s business address will be
automatically completed. On the paper ROE, enter the information in this block.
Block 8 – Social Insurance Number

Enter the employee’s Social Insurance Number.
Block 9 – Employee’s name and address

Enter the employee’s first name and initials followed by the last name. Enter the employee’s
address, including the postal code.
Block 10 – First day worked

In Block 10, you usually enter the employee's first day of work for which they received
insurable earnings. However, if you have previously issued an ROE for that employee, the
date you enter in Block 10 will be the first day the employee worked after the last
interruption of earnings (that is, since the last ROE was issued).
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.
Example:
Max Holding was hired on June 10, 2013. Then went on a two month unpaid sick leave
starting on March 8, «year». The date entered in Block 10 on the ROE issued at the time of
this sick leave was 10/06/2013.
Max returned to work on May 21, «year», and then resigned on August 27, «year», to return
to school. The date entered in Block 10 on the ROE issued following the resignation was
21/05/«year», the first day worked since the last ROE was issued.

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Block 11 – Last day for which paid

Enter the last day for which the employee received insurable earnings. This date usually
coincides with the last day of work; however, in some cases, employees continue to receive
insurable earnings after their last day of work. This occurs with paid leave, such as vacation
or sick leave, earned days off, or salary continuance. In these cases, enter the date of the last
day of paid leave in Block 11.
Example:
Jameel Rahaman resigned from employment on February 8 of the current year. The date
entered in Block 11 on the ROE was 08/02/20XX.
Example:
Angie Akam was due to have a baby on April 23 of the current year. One week of paid
vacation leave was taken before the start of the maternity leave. The last day for which paid,
reported in Block 11, was 20/04/20XX, the last day of paid vacation leave taken prior to the
maternity leave.
When unpaid wages 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.
When an employee is terminated by the employer, they may be entitled to wages in lieu of
notice under prevailing employment or labour standards legislation. In such cases, the last
day for which paid reported in Block 11 remains the last day the employee performed work.
There are no insurable hours associated with payment of wages in lieu of notice; however,
the payment is considered additional insurable earnings reported in the last period of regular
wages.
As part of a termination settlement, instead of receiving a lump-sum payment on separation,

an employee may receive a salary continuance. Under a salary continuance, the employee
continues to receive a regular paycheque and continues to be entitled to employee benefits
for a certain period. There is no interruption of earnings between the last day worked and the
beginning of the salary continuance, and there is no interruption of earnings until the salary
continuance stops. For this reason, do not issue an ROE until the end of the salary
continuance period. In Block 11, enter the last day of the salary continuance period, not the
last day worked.
When statutory holiday pay is paid on termination of employment, the date entered in Block
11 should still reflect either the actual last day the employee worked and received insurable
earnings or the last day for which the employee was paid if they were on paid vacation, sick
leave or other paid leave. The date in Block 11 should not reflect the statutory holiday date.

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The payment for the statutory holiday occurring after the date in Block 11 should be entered
in Block 17B, 15B and 15C.
Block 12 – Final pay period ending date

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 coincides with 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:
Jameel Rahaman resigned from employment on February 8 of the current year. The date
entered in Block 11 on the ROE was 08/02/20XX. Jameel was paid on a bi-weekly basis; the
final pay period ending date was February 16. The entry in Block 12 was 16/02/20XX.
Example:
Angie Akam was due to have a baby on April 23 of the current year. One week of paid
vacation leave was taken before the start of the maternity leave. The last day for which paid,
reported in Block 11, was 20/04/20XX, the last day of paid vacation leave taken prior to the
maternity leave. As Angie was paid on a semi-monthly basis, the entry in Block 12 was
30/04/20XX.
Block 13 – Occupation (Optional)

Provide an accurate description of the employee’s usual occupation.
Block 14 – Expected date of recall (Optional)

If the employee is expected to return to work after a leave, such as illness or maternity, enter
the expected date of recall. If there is a possibility the employee will be returning, but the
date is unknown or if the employee is not returning, check the appropriate box.
Blocks – 15A, 15B and 15C

The chart available using the Help link in ROE Web provides instructions on the number of
consecutive pay periods to report for:
• 15A – Total insurable hours

• 15B – Total insurable earnings
• 15C – Detailed insurable earnings by pay period

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This information can also be obtained on the back of the paper ROE and in Service Canada’s
publication ‘How to Complete the Record of Employment Form’, which is available on the
Service Canada website.
Block 15A – Total insurable hours

Identify the number of consecutive pay periods required to calculate the insurable hours
based on the pay period frequency. Then determine the insurable hours for the required
period, starting with the most recent pay period, the pay period which includes the date
shown in Block 11, and working backward. Enter the total insurable hours for the required
number of pay periods.
Ensure that the total insurable hours reported include hours worked, paid leave and any other
insurable hours. Exhibit 7-6 – Summary Chart of Insurable Earnings and Hours provides
more detailed information on the earnings and hours that are reported on the ROE.
The total insurable hours reported in Block 15A are the same for both an electronic ROE and
a paper ROE. The hours are reported up to 4 numeric characters with no decimals and must
be rounded to the next whole number.
Exhibit 7-1
PAY PERIOD TYPE NUMBER OF CONSECUTIVE PAY PERIODS TO
REPORTED IN REPORT FOR TOTAL HOURS BLOCK 15A
BLOCK 6 ELECTRONIC OR PAPER FILING
Last 53 pay periods (or less if the period of employment is
Weekly
shorter)
Bi-weekly
shorter)
Semi-monthly
shorter)
Monthly
shorter)
13 Pay Periods a Year
shorter)
Example:
Joyce Chen was hired on September 29, 2002, and was paid on a bi-weekly basis. When
Joyce left employment on January 19 of the current year, the employer determined the
insurable hours for the past 27 bi-weekly pay periods based on Joyce’s work hours of 75
insurable hours per pay period. Joyce’s insurable hours reported in Block 15A were
calculated as:
75 hours x 27 pay periods = 2025 insurable hours

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Example:
Connie LoBean was hired on January 8 of the current year, worked 40 hours per week and
was paid every week. Connie worked 15 hours of overtime in February. Connie’s
employment was terminated on April 13 due to a shortage of work. The employer determined
the insurable hours for the past 14 weekly pay periods (the entire period of employment).
Connie’s insurable hours reported in Block 15A were calculated as:
(40 hours x 14 pay periods) + 15 overtime hours = 575 insurable hours
Block 15B – Total insurable earnings

Identify the number of consecutive pay periods required to calculate the insurable earnings
based on the pay period frequency. Then, determine the insurable earnings for the required
period, starting with the most recent pay period, the pay period which includes the date
shown in Block 11, and working backward. Enter the total insurable earnings for the required
number of pay periods. Include dollars and cents; do not round the total. Block 15B must
always be completed on the ROE.
The number of pay periods used for total insurable earnings will be different from the
number of pay periods used for total insurable hours. The total insurable earnings reported in
Block 15B are the same for both an electronic ROE and a paper ROE.
Exhibit 7-2
NUMBER OF CONSECUTIVE PAY PERIODS TO
PAY PERIOD TYPE
REPORT FOR TOTAL INSURABLE EARNINGS BLOCK
REPORTED IN
15B
BLOCK 6
ELECTRONIC OR PAPER FILING
Weekly Last 27 pay periods (or less if the period of employment is shorter)
Bi-weekly Last 14 pay periods (or less if the period of employment is shorter)
Semi-monthly Last 13 pay periods (or less if the period of employment is shorter)
Monthly Last 7 pay periods (or less if the period of employment is shorter)
13 Pay Periods a Year Last 7 pay periods (or less if the period of employment is shorter)
Example:
Joyce Chen was hired on September 29, 2002, and was paid on a bi-weekly basis. When
Joyce left employment on January 19 of the current year, the employer determined the
insurable earnings for the past 14 bi-weekly pay periods based on Joyce’s insurable earnings
of $1,500.00 per pay period. Joyce’s insurable earnings reported in Block 15B were
calculated as:
$1,500.00 x 14 pay periods = $21,000.00

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Example:
Connie LoBean was hired on January 8 of the current year, worked 40 hours per week and
was paid $14.00 per hour every week. Connie worked 15 hours of overtime in February and
was paid time and one half for each overtime hour. Connie’s employment was terminated on
April 13 due to a shortage of work. The employer determined the insurable earnings for the
past 14 weekly pay periods (the entire period of employment). Connie’s insurable earnings
reported in Block 15B were calculated as:
(40 hours x $14.00 x 14 pay periods) + (15 overtime hours x $14.00 x 1.5) = $8,155.00
Block 15C – Insurable earnings by pay period

There is a difference between the electronic ROE and the paper ROE in terms of the number
of consecutive pay periods of insurable earnings that must be reported in Block 15C.
Note:
As of April 7, 2013, EI benefits are calculated using the claimant’s highest weeks of earnings
over 52 weeks (Variable Best Weeks initiative). Under the Variable Best Weeks initiative,
employers using the paper ROE are encouraged to provide the equivalent of 53 weeks of pay
period information in Block 15C. If you use the 53-field or provide the equivalent
information in Block 15C of the paper ROE, you will usually receive fewer phone calls and
requests for payroll information from Service Canada.
Electronic ROE
If an electronic ROE is used, Block 15C must always be completed with the equivalent of 53
weeks of payroll data or less if the period of employment was shorter.
Exhibit 7-3
PAY PERIOD TYPE ELECTRONIC FILING
REPORTED IN NUMBER OF CONSECUTIVE PAY PERIODS TO REPORT
BLOCK 6 FOR DETAILED INSURABLE EARNINGS BLOCK 15C
Weekly
shorter)
Bi-weekly
shorter)
Semi-monthly
shorter)
Monthly
shorter)
13 Pay Periods a Year
shorter)

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Whether an electronic or a paper ROE is used, the first entry in Block 15C, PP1, should
always show the insurable earnings for the most recent pay period, the pay period that
includes the date shown in Block 11. In this entry include all insurable earnings reported in
Block 17. Enter the insurable earnings in the remaining pay periods up to the number
required. If the employee had no insurable earnings and no work in a pay period, enter 0.00.
Example:
Suzanne Glaude was hired in November 2004 and was paid $1,000.00 on a bi-weekly basis.
Suzanne took a two-week unpaid leave of absence from February 5 – 16 of the current year,
for which no ROE was issued. Employment was terminated on April 27, and Suzanne’s
employer will be providing the equivalent of 53 weeks of pay period information as part of
the Variable Best Weeks initiative.
Block 15B: The total of the insurable earnings for the last 14 pay periods of $13,000.00 must
be entered in Block 15B.
PP1 to PP5 and PP7 to PP14: 13 pays x $1,000.00 = $13,000.00
Block 15C of the electronic ROE would be completed as follows: For a bi-weekly pay period
type, the insurable earnings for the past 27 pay periods (or less if the period of employment is
shorter) are reported. Starting with the pay of April 27 and working backward, Suzanne’s
unpaid leave of absence took place in PP6.
PP1 to PP5: $1,000.00 in each

PP6: $0.00
Paper ROE
Most paper ROE forms only require the completion of Blocks 15A and 15B. Block 15C must
be completed on a paper ROE when there are one or more pay periods with no insurable
earnings. Technically speaking, a gap in insurable earnings is usually representative of an
interruption of earnings for which an ROE should have been issued.
In Block 15C on the paper ROE, there are 27 fields in which to report insurable earnings,
allowing for a maximum of 27 weekly pay periods. However, under the Variable Best Weeks
initiative, employers are encouraged to provide the equivalent of 53 weeks of insurable
earnings. Employers who use paper ROEs and have a weekly pay period can attach a
separate weekly pay-period worksheet to each ROE (available on Service Canada’s website)
to provide the information for pay periods 28 to 53. Alternatively, employers can attach a
separate sheet providing the same information. This information must be submitted with the
paper ROE.

Chapter 7
Exhibit 7-4
PAPER ROE
PAY PERIOD TYPE
REPORTED IN
REPORT FOR DETAILED INSURABLE EARNINGS
BLOCK 6
BLOCK 15C
Weekly shorter). Attach a worksheet for periods 28 through 53 if
applicable.
Bi-weekly Last 14 pay periods (or less if the period of employment is shorter)
Semi-monthly Last 13 pay periods (or less if the period of employment is shorter)
Monthly Last 7 pay periods (or less if the period of employment is shorter)
13 Pay Periods a Year Last 7 pay periods (or less if the period of employment is shorter)
Example (using the same information as the electronic ROE example):

On a paper ROE, Block 15B will be completed the same way as on the electronic ROE.
Block 15B: The total of the insurable earnings for the last 14 pay periods of $13,000.00 must
be entered in Block 15B.
PP1 to PP5 and PP7 to PP14: 13 pays x $1,000.00 = $13,000.00
Block 15C of a paper ROE would be completed as follows:
For a bi-weekly pay period type, the insurable earnings for the past 14 pay periods (or less if
the period of employment is shorter) are reported. Starting with the pay of April 27 and
working backward, Suzanne’s unpaid leave of absence took place in PP6.

PP6: $0.00
Block 16 – Reason for issuing this ROE

Enter one of the following code letters to indicate why there has been or will be an
interruption of earnings. If none of the reasons apply, use code “K – Other” and explain in
Block 18 “Comments”.
When a comment is included in Block 18, the ROE is removed from the automated
processing system, and a Service Canada agent has to review it manually. Comments should
only be entered in Block 18 in exceptional circumstances.
On the electronic ROE form, some of the codes have a drop-down menu that allows the
appropriate reason to be selected from a list.

Chapter 7
Exhibit 7-5
CODE EXPLANATION
A − Shortage of work This is the most commonly used code. Some examples are:
• End of contract or season
• End of casual/part-time work
• End of school year
• Temporary or permanent shut-down of operations
• Position eliminated/redundant
• Organization restructuring
• Employer bankruptcy or receivership
B − Strike or lock-out Used when an employee is on strike or has been locked out of
the workplace.
C − Return to school This code is being phased out.
• If the employee is leaving to return to school, use Code
E, Quit. If using ROE Web or ROE SAT, choose
“Return to school” from the drop-down menu. If using
a paper ROE, enter “Return to school” in Block 18.
• If the employee is leaving to participate in a
government approved apprenticeship training program,
use Code J – Apprentice training.
D − Illness or injury Used when an employee is leaving work temporarily because
of illness or injury.
E − Quit Used when the employee initiates the termination of
employment. If using ROE Web or ROE SAT, choose the
appropriate reason from the drop-down menu:
• Quit
• Quit/follow spouse
• Quit/retirement
• Quit/school
• Quit/take another job
• Quit/health reasons
F − Maternity This code is used when a birth mother is leaving the workplace
to take maternity leave.
It does not apply to adoptive parents or birth fathers. In these
situations, use Code P – Parental.
G − Retirement Used when the employee is leaving the workplace because of
mandatory retirement or through a Work Force Reduction
approved by Service Canada.
If the employee is voluntarily retiring, use Code E – Quit.
H − Work sharing Used when the employee is participating in the Service
Canada Work-Sharing Program.

Chapter 7
CODE EXPLANATION
J − Apprentice training Used when the employee is temporarily leaving the workforce
to participate in a government-approved apprenticeship
training program.
M − Dismissal or Used when the employer initiates the termination of
Suspension employment for any reason other than mandatory retirement or
lay-off.
N − Leave of absence Used when the employee is leaving the workforce temporarily
to take a leave of absence (other than for illness, injury,
maternity, parental, paternity, adoption or compassionate care
leave).
P − Parental Used when the employee is leaving the workforce temporarily
to take parental, paternity or adoption leave.
Z − Compassionate care Used when the employee is leaving the workforce temporarily
or Family Caregiver to claim compassionate care or family caregiver benefits.
leave
K − Other Use Code K only in exceptional circumstances. Explain in
Block 18 – Comments. Some examples are:
• Change in payroll/ownership or organization name
• Change in pay period type
• Death of an employee
• Service Canada has requested the ROE
Also, provide the name and telephone number of the person within the organization whom
Service Canada may contact for more information concerning the reason for issuing the
ROE.
As the reason for issuing the ROE ties directly to the claimant’s ability to receive benefits,
the reason code must be accurate and must truly reflect the circumstances related to why the
ROE is being issued.
Example:
Brianna Morrison’s employment is being terminated for performance-related issues. The
correct code in this situation would be M (Dismissal).
Example:
Frontier Foods is terminating the employment of ten employees in their manufacturing area
due to restructuring. The company will enter code A in this situation. Service Canada
classifies an employee’s departure due to restructuring as a shortage of work.

Chapter 7
Block 17 – Separation Payments

All payments or benefits other than regular pay that the employer has paid or will pay to the
employee because of the separation are reported in Block 17. It does not matter when the
employer makes these payments. 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
• at a later date during the interruption of earnings
Include all separation payments, regardless of whether they are considered insurable
earnings. All insurable amounts reported in Blocks 17A, B or C, must be included in Block
15B and Block 15C.
While insurable earnings for EI premium purposes have an annual maximum, there is no
maximum for reporting insurable earnings on the ROE.
17A – Vacation pay

Enter the gross amount of vacation pay paid in the final pay period or owed to the employee.
Do not include amounts where the employee extended the date reported in Block 11 by
taking a paid vacation or when vacation pay is usually paid in every pay period.
Example:
Claude Seguin received a vacation payout of $1,258.95 upon termination of employment.
This amount will be reported in Block 17A and will be included in the total insurable
earnings in Block 15B and Block 15C PP1.
Example:
Manita Lyng took one week of paid vacation before going on maternity leave. As this paid
vacation is considered regular earnings for paid leave, it will not be reported in Block 17A
but will be reported in Block 15B and Block 15C PP1. Also, the last day for which paid
reported in Block 11 is the last day of vacation leave.
17B – Statutory holiday pay

Enter the dates of any paid statutory holidays occurring after the date in Block 11 and the
amounts paid or payable to the employee for these dates. If the employee’s departure is final,
then only the statutory holiday earnings are insurable, not the hours.

Chapter 7
Example:
Colonial Distributing terminated the employment of Felix Madison on Thursday, March 22
of the current year, but decided to pay Felix for Friday, March 23, since this was Good
Friday.
As March 23 was a statutory holiday, “23/03/20XX” will be entered in Block 17B, along
with Felix’s pay for that day.
If the employee’s departure is not final, then both the statutory holiday hours and earnings
are insurable. All statutory holidays being paid on termination should be included, even if
they fall in a pay period that occurs after the pay period that includes the date entered in
Block 11. Statutory holidays occurring before the last day worked noted in Block 11 should
not be shown in Block 17B but should be included in Blocks 15A, 15B and 15C in the pay
period for which they were paid.
17C – Other monies

Enter any other payments or benefits, whether or not they are insurable, owed to an employee
after an interruption of earnings such as lump-sum and ongoing severance payments or
retiring allowances, accumulated sick leave credits, bonuses, wages in lieu of notice,
retroactive wage increases and top-up payments for maternity, paternity, parental, adoption,
or compassionate care leave.
Example:
Patsy MacVeigh’s employment was terminated in January due to restructuring within the
organization. In addition to regular wages and vacation pay owing on termination, the
employer paid $4,000.00 wages in lieu of notice and a $15,000.00 retiring allowance.
Both of these payments will be reported in Block 17C. The wages in lieu of notice is
insurable and will also be reported in Block 15B and 15C, PP1; the retiring allowance is not
insurable earnings, so it will not be reported in Block 15B or 15C.
Block 18 – Comments
As mentioned previously, when a comment is included in Block 18, the ROE is removed
from the automated processing system, and a Service Canada agent has to review it
manually. Comments should only be used in exceptional circumstances to provide additional
information or clarification. Do not include comments that only confirm information already
on the ROE.

Chapter 7
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 19 is only completed if the employee received any insurable sick, maternity, paternity,
adoptive, parental or 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.
When employees receive sick, maternity, paternity, adoptive, parental or compassionate care
leave payments that are considered insurable earnings from an employer, 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 (Block 11).
When an employee receives wage-loss payments from either the employer or a third party,
complete the ROE after the employee's last day of work before the wage-loss payments start.
If the wage-loss payments are insurable, you will need to complete a second ROE for the
period during which the employee received the wage-loss payments.
Enter the payment start date and the amount the employee will receive from either the
employer or a third party insurer. Indicate whether the amount is daily or weekly. If the
employee is receiving payments from a third party and the amount is unknown, enter an
approximate amount.
For any insurable amounts paid by the employer, the insurable hours and earnings must also
be reported in Block 15A, 15B and 15C. The date entered in Block 11 will be the last day the
employee receives payment.
For non-insurable amounts paid by a third party, there is no entry in Blocks 15 A, B or C, and
the date entered in Block 11 will be the last day the employee worked for the employer
before the payments began.
Example:
Alyshia Crocker went on paid sick leave on March 14. The employer’s sick leave plan
provides payment of 100% of the employee’s earnings for the period the employee has
banked sick leave. Alyshia’s regular weekly earnings are $950.00. Alyshia’s banked sick
leave expired on March 27.
If Alyshia does not return to work when the payments stop on March 27, the employer will
issue the ROE, reporting the weekly payment of $950.00 starting on March 14 in Block 19.
The date entered in Block 11 will be March 27.

Chapter 7
Block 20 – Communication preferred in

The communication preference will be automatically completed on an electronic ROE. On a
paper ROE, indicate whether the employer prefers to communicate in English or in French.
Block 21 – Telephone No.

On an electronic ROE, the telephone number, including the area code and extension number,
if applicable, of the individual who can respond to inquiries on the ROE will be
automatically completed.
On the paper ROE, enter this information manually.
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.
For an electronic ROE, the certification of the person completing the ROE will be the
SecureKey Concierge or GCKey.
For a paper ROE, the signature and printed name of the employer or the authorized person
who completed the form are required. This signature certifies that all statements on the ROE
are true. If the ROE is entirely produced by computer and no changes have been made, the
printed name is satisfactory, and no signature is required.
Record of Employment Checklist

The information reported on an ROE is used to determine whether or not an individual
qualifies to collect EI benefits. 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 check if the number of hours included
was 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 that all monies paid on separation or monies that will be
paid while the employee is on leave are included 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?

Chapter 7
Summary Chart of Insurable Earnings and Hours

The information provided in the following chart will not be tested; however, students will be
expected to know the types of earnings and hours required to complete Blocks 15A, 15B and
15C.
Exhibit 7-6
INSURABLE ALLOCATE TO PAY PERIOD
FOR LAST PAY
IN WHICH
TYPE OF EARNINGS WHICH PERIOD OF
THEY ARE
EARNINGS HOURS THEY ARE REGULAR
PAID (SEE
PAID (SEE WAGES (SEE
NOTE 2)
NOTE 1) NOTE 3)
Automobile stand-by charge No No
Automobile operating expense
No No
benefit
Bonus, all types Yes No Yes
Bonus, if paid because of the
Yes No Yes
separation
Yes (see
Commissions, regular/irregular Yes Yes
Note 4)
Cost-of-living allowance Yes No Yes
Cost-of-living allowance, if paid
Yes No Yes
on separation
Gratuities (also called tips) that
Yes No Yes
are controlled by the employer
Gratuities (also called tips) that
are controlled by the employer, Yes No Yes
if paid on separation
Group term life insurance No No
Incentive payment Yes No Yes
Incentive payment, if paid on
Yes No Yes
separation
Non-taxable allowance
No No
(see Note 5)
Overtime, worked and paid (see
Yes Yes Yes
Note 6)
Overtime, worked and taken as
Yes Yes Yes
leave (see Note 7)
Overtime, accumulated and paid
on or after separation: Yes Yes
Yes Yes
• hours (see Note 8) (hours) (earnings)
• earnings (see Note 9)
Pay adjustments (see Note 10) Yes No Yes

Chapter 7

FOR LAST PAY
IN WHICH
THEY ARE
PAID (SEE
NOTE 2)
NOTE 1) NOTE 3)
Pay adjustments paid on
Yes No Yes
separation (see Note 10)
Pay corrections (see Note 11) Yes Yes Yes
Wages in lieu of notice, paid on
Yes No Yes
or after separation
Retirement leave
credits/retiring allowance,
including severance pay,
accumulated sick leave credits No No
paid as part of a retiring
allowance on separation (see Note
12)
Room and board benefit or
allowance, with insurable Yes No Yes
earnings in the same pay period
Room and board benefit or
allowance, without insurable No No
earnings in the same pay period
RRSP contribution paid by the
employer to a non-restricted Yes No Yes
RRSP
RRSP contribution paid by the
No No
employer to a restricted RRSP
Salary and wages, including
unpaid wages due to bankruptcy,
Yes Yes Yes
receivership, or impending
receivership
Salary continuance Yes Yes Yes
Shift premium Yes No Yes
Shift premium, if paid because
Yes No Yes
of the separation
Sick leave taken, paid by the
Yes Yes Yes
employer
Sick leave credits, accumulated
and paid out, on anniversary date
or not, and taxable as employment
income (if paid on termination as
Yes No Yes
part of retirement leave
credits/retiring allowance, see
"Retirement leave credits/retiring
allowance")

Chapter 7

FOR LAST PAY
IN WHICH
THEY ARE
PAID (SEE
NOTE 2)
NOTE 1) NOTE 3)
Stand-by hours, spent at the
employee's place of work at the
Yes Yes Yes
employer's request, paid at any
rate
Stand-by hours spent elsewhere
than the employee's place of
work, paid at a rate equivalent to Yes Yes Yes
or more than the employee's
regular rate
Stand-by hours spent elsewhere
than the employee's place of
Yes No Yes
work, paid at a rate less than the
employee's regular rate
Statutory holiday pay, occurring
after the last day worked when the Yes No Yes
employee’s departure is final
Statutory holiday pay, occurring
after the last day worked when the Yes Yes Yes
employee's departure is not final
Statutory holiday pay, taken on
the day itself, any day recognized Yes
instead of the statutory day, or Yes (see Yes
any other day off with pay in Note 13)
place of the statutory day
Supplementary Unemployment
No
Benefits (SUB) plan benefits
No (see
(made under a plan that is
Note 14)
registered with Service Canada)
Taxable allowance (for example,
taxable car allowance of $400 per Yes No Yes
month)
Taxable benefit, monetary Yes No Yes
Taxable benefit, most non-
No No
monetary
Tips (also called gratuities) that
Yes No Yes
are controlled by the employer
Tips (also called gratuities) that Yes No Yes
are controlled by the employer,
if paid on separation

Chapter 7

FOR LAST PAY
IN WHICH
THEY ARE
PAID (SEE
NOTE 2)
NOTE 1) NOTE 3)
Top-ups to maternity, parental,
and compassionate care No No
benefits, paid by the employer
Vacation pay paid on separation Yes No Yes
Vacation pay, where no vacation
Yes No Yes
time is taken, however paid
Vacation pay, where vacation
Yes Yes Yes
time is taken, however paid
Wage-loss insurance
Yes Yes Yes
(insurable), paid by the employer
Wage-loss insurance top-up,
paid by the employer, claim No No
accepted
Wage-loss insurance top-up,
paid by the employer, before Yes No Yes
acceptance
Workers Compensation
Benefits top-up, paid by the No No
employer, claim accepted
Workers Compensation
Benefits top-up, paid by the Yes No Yes
employer before acceptance
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(s) 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.

Chapter 7
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 receives payment 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 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 insurable hours reported in Block 15A. If
the employee worked overtime before this period, do not report these hours. On occasion,
a Service Canada representative may need to contact you to verify when the employee
worked 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, please contact the Canada Revenue
Agency.
13. When an employee works on a statutory holiday, insurable hours are the greater of the
hours 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.
14. If the supplementary unemployment benefit (SUB) plan is not registered with Service
Canada, the SUB payments are considered insurable. For information on registering SUB
plans, please see the SUB Program Guide.

Chapter 7
Steps to issuing an ROE using ROE Web
Step 1: Log in to Service Canada’s Website (ROE Web).
Step 2: Select “Create a new ROE” (online form), enter the business name or number and
choose the folder to submit to.

Chapter 7
Step 3: The screen will show some prefilled information. Some Blocks are mandatory.

Chapter 7

Chapter 7

Chapter 7

Chapter 7

Chapter 7

Chapter 7
Step 4: Enter 53 weeks of payroll data.

Chapter 7

Chapter 7
Step 5: Choose the appropriate reason code for separation from the menu provided.

Chapter 7
Step 6: Enter the data required for additional monies; ROE Web will grey out any field that is
not required once you have selected the vacation pay type.

Chapter 7

Chapter 7

Chapter 7
Step 7: Leave the comments section blank if the reason code has been specified in Block
16, and sign the individual Sign-in Partner or GCKey to log in.

Chapter 7
Step 8: ROE file generated.

Chapter 7
If you are extracting the payroll file, you need to follow the instructions below:
1: Choose the option upload

2: Browse to upload the payroll file
3: The ROE payroll extract file provides a summary of the issued ROE versus the rejected
ROE

Chapter 7
Electronic ROE Example

Note:
This electronic ROE example was created using Service Canada’s ROE Web
Evaluation/Training Environment.
Example:
Employer Business Enterprise 1
123 Main Street
Ottawa, ON
K1A 0L1
CRA Payroll Account Number: 877631000RW001
Employee Rory Braithwaite

250 Bloor Street East
Toronto, ON
M4W 1E6
Social Insurance Number: 990-000-002
Rory Braithwaite, the office administrator of Business Enterprise 1, was dismissed on
February 9 of the current year; and the end of the pay period is February 10. The hire date
was March 5, 2012. Rory worked 75 hours per pay and was paid $2,125.00 each bi-weekly
pay. On the final pay, three weeks’ wages in lieu of notice of $3,187.50 was paid in addition
to the regular pay and outstanding vacation pay of $750.00.
For a bi-weekly pay period type, the insurable hours for the past 27 pay periods (Block
15A) and the insurable earnings for the past 14 pay periods need to be determined
(Block 15B). On an electronic ROE, Block 15C must be completed with insurable
earnings for the last 27 pay periods. The number of pay periods will be adjusted if the
period of employment is shorter.
Block 15A Total insurable hours in the past 27 pay periods
= 75 hours x 27 pay periods
= 2,025.00 hours
Block 15B Total insurable earnings in the past 14 pay periods
= ($2,125.00 x 14 pay periods) + $3,187.50 + $750.00
= $29,750.00 + $3,187.50 + $750.00
= $33,687.50
Block 15C Insurable earnings for the past 27 pay periods
P.P. 1: Insurable regular earnings + insurable amounts received because
of termination
= $2,125.00 + $3,187.50 + $750.00 = $6,062.50
P.P. 2 - P.P. 27: $2,125.00 in each pay period field
Block 17A Vacation pay = $750.00
Block 17C Wages in lieu of notice = $3,187.50

Chapter 7
05
09 20XX
10 20XX
20XX

Chapter 7
Paper Record of Employment Examples

Note:
As these are sample paper Records of Employment, there is no information provided in
Block 1 (serial number).
Example 1:
Employer Brownstone Manufacturing
100 Brown Rock Road
Kingsville, ON K0A 6H9
CRA Payroll Account Number: 12345 6789 RP0001
Employee Erica Kenner

45 Marble Street
Kingsville, ON K0A 8T9
Erica resigned from the position as Brownstone’s Accounts Payable Coordinator effective
October 12 of the current year, at the end of a pay period. The hire date was January 9, 2004.
Erica worked 70 hours and was paid $1,700.00 for each bi-weekly pay. On the final pay, an
accrued vacation payout of $1,360.00 was processed in addition to the regular pay.
For a bi-weekly pay period type, the insurable hours for the past 27 pay periods (or less
if the period of employment is shorter) and the insurable earnings for the past 14 pay
periods (or less if the period of employment is shorter) need to be determined.

= 1,890.00 hours

= ($1,700.00 x 14 pay periods) + $1,360.00
= $23,800.00 + $1,360.00
= $25,160.00
Block 17A Vacation pay

= $1,360.00
Note:
If an electronic ROE was being submitted, or if Erica’s employer was providing the
equivalent of 53 weeks of pay period information as part of the Variable Best Weeks
initiative, Block 15C would also be completed as follows:

Chapter 7
Block 15 C Insurable earnings for the past 27 pay periods

of termination
$1,700.00 + $1,360.00 = $3,060.00
P.P. 2 - P.P. 27: $1,700.00 in each pay period field

Chapter 7
Brownstone Manufacturing 12345 6789 RP0001

100 Brown Rock Road Bi-weekly
Kingsville, Ontario 632-582-457
K0A 6H9
09 01 2004
Erica Kenner
45 Marble Street 12 10 20XX
Kingsville, Ontario K0A 8T9
12 10 20XX
Accounts Payable Coordinator
1890 E
Mr. Marvin Brownstone
25,160 00 613 555-2233
1,360 00
x 613 555-2222
Betty Brown Betty Brown 12 10 20XX

Chapter 7
Example 2:
Employer Maximum Manufacturing
100 Innovation Boulevard
Saskatoon, SK S7N 2X8
Employee Robert Brown

49 Harold Street
Saskatoon, SK S7N 2X8
Robert Brown began employment on April 2 of the current year in the position of Office
Manager for Maximum Manufacturing. Employment was terminated by the employer on
November 30 of the current year after eight months. The regular salary was $5,000.00 per
monthly pay period and the standard hours were 35 per week.
On the final pay, Robert received one week's wages in lieu of notice, along with an accrued
vacation payout of $1,600.00 and the regular pay.
Weekly earnings = $5,000.00 x 12

52
= $1,153.85
Monthly hours = 35 x 52
12
= 151.67
For a monthly pay period type, the insurable hours for the past 13 pay periods (or less if
the period of employment is shorter) and the insurable earnings for the past 7 pay periods
(or less if the period of employment is shorter) need to be determined.
Block 15A Total insurable hours in the past 8 pay periods (actual length of
employment)
= 151.67 hours x 8 pay periods
= 1,213.36 hours – rounded up to 1214 hours

= ($5,000.00 x 7 pay periods) + $1,153.85 + $1,600.00
= $35,000.00 + $1,153.85 + $1,600.00
= $37,753.85
Block 17A Vacation pay
= $1,600.00
Block 17C Lieu of notice

= $1,153.85

Chapter 7
Note:
If an electronic ROE was being submitted, or if Robert’s employer was providing the
initiative, Block 15C would be completed as follows:
Block 15 C Insurable earnings for the past 8 pay periods
P.P. 1: Insurable regular earnings + insurable amounts received because of

termination
$5000.00 + $1,153.85 + $1600.00 = $7,753.85
P.P. 2 - P.P. 8: Monthly earnings of $5000.00 in each pay period field (actual length
of employment)

Chapter 7
Maximum Manufacturing 12555 6789 RP0001

100 Innovation Boulevard
Monthly
Saskatoon, Saskatchewan
S7N 2X8 491-675-858
02 04 20XX
Robert Brown
49 Harold Street 30 11 20XX
Saskatoon, Saskatchewan S7N 2X8
30 11 20XX
Office Manager
1214 M
Gladys White
37,753 85 306 555-3344
1,600 00
Lieu of Notice 1,153 85
x 306 555-3355
George Lafontaine George Lafontaine 30 11 20XX

Chapter 7
Example 3:
Employer Granite Manufacturing
10 Union Street
Corner Brook, NL A2H 5M7
Employee Henry Jacobs

95 Nancy Street
Corner Brook, NL A2H 5M7
Henry Jacobs was the production manager at Granite Manufacturing from January 16 to
September 28 of the current year, when employment was terminated due to a shortage of
work. A regular salary of $2,000.00 was paid on a semi-monthly basis, and hours of work
were 35 per week.
On the final pay, Henry received one week's wages in lieu of notice of $923.08, along with
an accrued vacation payout of $1,280.00, a retiring allowance of $2,500.00 and the regular
pay. Henry did not work or receive any salary for the first pay period in June, and an ROE
was not issued at that time.
Weekly earnings = $2,000.00 x 24 = $923.08

52
Semi-monthly hours = 35 x 52 = 75.83

24
For a semi-monthly pay period type, the insurable hours for the past 25 pay periods (or
less if the period of employment is shorter) and the insurable earnings for the past 13
pay periods (or less if the period of employment is shorter) need to be determined.
Block 15A Total insurable hours in the past 17 pay periods (actual length of
employment)
= 75.83 hours x 16 pay periods (one pay period with no hours)
= 1,213.28 hours – rounded up to 1214 hours

= ($2,000.00 x 12 pay periods) + $923.08 + $1,280.00
(one pay period with no earnings)
= $24,000.00 + $923.08 + $1,280.00
= $26,203.08

Chapter 7

of termination
= $2,000.00 + $923.08 + $1,280.00 = $4,203.08
P.P. 2 – P.P. 7: Semi-monthly earnings of $2,000.00 in each pay period field
P.P. 8: 0.00 (first pay of June with no insurable earnings)
Block 17A Vacation pay = $1,280.00
Block 17C Lieu of notice = $923.08

Retiring allowance = $2,500.00
Note:
If an electronic ROE was being submitted, or if Henry’s employer was providing the
initiative, Block 15C would be completed as follows:

of termination
= $2,000.00 + $923.08 + $1,280.00 = $4,203.08
P.P. 8: 0.00 (first pay of June with no insurable earnings)
(actual length of employment)

Chapter 7
Granite Manufacturing 13245 7689 RP0001
10 Union Street Semi-Monthly
Corner Brook, Newfoundland A2H 5M7 675-468-868
16 01 20XX
Henry Jacobs
95 Nancy Street 28 09 20XX
Corner Brook, Newfoundland A2H 5M7
30 09 20XX
Production Manager
1214 A
Gus Riley
26,203 08 709 555-6677
4,203.08 2,000.00 2,000.00 1,280 00

2,000.00 2,000.00 2,000.00
2,000.00 0.00 2,000.00
2,000.00 2,000.00 2,000.00
.00
2,000.00 Lieu of Notice 923 08
Retiring Allowance 2,500 00
x 709 555-6678
Elaine Kell Elaine Kell 28 09 20XX

Chapter 7
Content Review
• If an amended Record of Employment (ROE) is issued due to an error on the original
ROE, all blocks have to be filled out even if they were correct on the original ROE.
• When the organization has multiple Payroll Account Numbers, ensure the one that was
used to remit the employee’s EI premiums is used on the ROE.
• The total insurable hours reported on the ROE must include hours worked, paid leave
and any other insurable hours.
• The number of pay periods used to report total insurable earnings on the ROE will be
different from the number of pay periods used to report total insurable hours.
• As the reason for issuing the ROE ties directly to the claimant’s ability to receive
benefits, the reason code must be accurate and truly reflective of the circumstances
related to why the ROE is being issued.
• All insurable amounts reported in Blocks 17A, B or C, must be included in Blocks
15B and 15C. While insurable earnings for EI premium purposes have an annual
maximum, there is no maximum for reporting insurable earnings on the ROE.

Chapter 7
Review Questions
4. True or False. When amending an electronic Record of Employment (ROE), only the
incorrect blocks need to be completed on the amended copy.
5. Paula Ingram submitted a letter of resignation on February 1, indicating that the last day
of work would be February 9 and the week ending February 16 would be a paid vacation
week. What date would be reported in Block 11, last day for which paid on the ROE?
a. February 1
b. February 9
c. February 16
d. None of the above
6. Match the pay period frequency with the number of consecutive pay periods of insurable
hours to report on an ROE by indicating the correct letter in the middle column.
PAY PERIOD NUMBER OF CONSECUTIVE PAY PERIODS TO

LETTER
TYPE REPORT
Weekly A. Last 27 pay periods (or less if the period of
employment is shorter)
Bi-Weekly B. Last 13 pay periods (or less if the period of
Semi-Monthly C. Last 53 pay periods (or less if the period of
Monthly D. Last 25 pay periods (or less if the period of

Chapter 7
earnings to report in Block 15C on an electronic ROE by indicating the correct letter in
the middle column.
PAY PERIOD NUMBER OF CONSECUTIVE PAY

LETTER
TYPE PERIODS TO REPORT
earnings to report in Block 15C on a paper ROE by indicating the correct letter in the
middle column. This organization is providing the equivalent of 53 weeks of pay period
information as part of the Variable Best Weeks initiative, and the employee did not earn
any insurable earnings in one pay period.
PAY PERIOD NUMBER OF CONSECUTIVE PAY PERIODS

LETTER
TYPE TO REPORT

Chapter 7
9. Maurice Leclair resigned on November 23 of the current year, after 3 years of

employment. Maurice was paid weekly, earning $14.00 per hour, with a regular
workweek of 40 hours. The organization uses ROE Web for reporting purposes.
Maurice worked 10 hours overtime the week of August 13 and 12 hours overtime the
week of October 8. The overtime hours were paid at time and one half (1.5) of the regular
wage.
With the final pay, Maurice also received an accrued vacation payout of $1,387.40.
How many hours would be reported in Block 15A?
What amount of insurable earnings would be reported in Block 15B?
What amount of insurable earnings would be reported in each pay period in Block 15C?
What amounts, if any, would be reported in Block 17, and in which section?

Chapter 7
10. Viceroy Transportation will be reducing its staff due to a shortage of work on September
30 of the current year. Complete a paper ROE for each of the employees affected using
the information given. This organization is not providing the equivalent of 53 weeks of
pay period information as part of the Variable Best Weeks initiative.
Viceroy Transportation
525 Gerrard St.
Edmonton, Alberta
T5G 3K2
EMPLOYEE NAME ANGIE SINGH ROSIE GIROUX

Employee number 87592 27649
CRA Payroll Account Number 12896 4575 RP0001 12896 4575 RP0002
Pay period type Weekly Monthly
Social Insurance Number 238-559-456 853-124-851
Employee address 1953 MacMahon Ave. 98328 Coronation St.
Edmonton, AB Edmonton, AB
T4K 5V2 T9R 3S7
First day worked February 11, 2021 July 26, 1987
Last day for which paid September 30 September 30
Pay period ending date September 30 September 30
Occupation Lead Hand Manager, Production
Hours worked per week 40 35
Pay period earnings $760.00 $6,250.00
Vacation pay rate 4% 6%
Vacationable earnings $28,880.00 $56,250.00
Wages in lieu of notice 2 weeks 8 weeks
Retiring allowance N/A 2 months

Chapter 7

Chapter 7

Chapter 7
Chapter Review Questions and Answers

1. An interruption of earnings occurs when:
a. an employee is laid off

b. an employee quits their job
c. an employee goes on unpaid pregnancy leave
d. an employee has seven (7) consecutive calendar days without both work and
insurable earnings from the employer
e. all of the above
2. True or False. In all situations, an employer must issue an ROE within five (5) calendar
days of the first day of an interruption of earnings or when they become aware of the
interruption of earnings, whichever is later.
False.
Employers filing electronically 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 an
interruption of 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
Employers filing by paper 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.
3. In which of the following situations must an employer issue an ROE?
SITUATION YES/NO
The employee goes on four weeks of unpaid sick leave. YES
A casual employee does not work for 15 days. NO
The organization changes owners, and there is a one-week of unpaid
YES
work to facilitate the changeover.
Service Canada requests the ROE. YES
The employer terminates the employment of a worker for just cause. YES

Chapter 7
4. True or False. When amending an electronic Record of Employment (ROE), only the
incorrect blocks need to be completed on the amended copy.
False.
When an electronic ROE is issued to amend or correct information reported on a

previous ROE, all blocks have to be filled out even if they were correct on the
original ROE.
5. Paula Ingram submitted a letter of resignation on February 1, indicating that the last day
of work would be February 9, and the week ending February 16 would be a paid vacation
week. What date would be reported in Block 11, last day for which paid on the ROE?
a. February 1
b. February 9
c. February 16
d. None of the above
hours to report on an ROE by indicating the correct letter in the middle column.
PAY
PERIOD LETTER
REPORT
TYPE
Weekly C A. Last 27 pay periods (or less if the period of
Bi-Weekly A B. Last 13 pay periods (or less if the period of
Semi- D C. Last 53 pay periods (or less if the period of
Monthly employment is shorter)
Monthly B D. Last 25 pay periods (or less if the period of

Chapter 7
earnings to report in Block 15C on an electronic ROE by indicating the correct letter in
the middle column.
PAY PERIOD NUMBER OF CONSECUTIVE PAY PERIODS

LETTER
TYPE TO REPORT
Weekly B A. Last 13 pay periods (or less if the period of
Bi-Weekly D B. Last 53 pay periods (or less if the period of
Semi-Monthly C C. Last 25 pay periods (or less if the period of
Monthly A D. Last 27 pay periods (or less if the period of
earnings to report in Block 15C on a paper ROE by indicating the correct letter in the
middle column. This organization is providing the equivalent of 53 weeks of pay period
information as part of the Variable Best Weeks initiative, and the employee did not earn
any insurable earnings in one pay period.
PAY
PERIOD LETTER
REPORT
TYPE
Weekly D A. Last 7 pay periods (or less if the period of employment
is shorter)
Bi-Weekly C B. Last 13 pay periods (or less if the period of employment
is shorter)
Semi- B C. Last 14 pay periods (or less if the period of employment
Monthly is shorter)
Monthly A D. Last 27 pay periods (or less if the period of employment
is shorter)

Chapter 7
9. Maurice Leclair resigned on November 23 of the current year, after 3 years of

employment. Maurice was paid weekly, earning $14.00 per hour, with a regular
workweek of 40 hours. The organization uses ROE Web for reporting purposes.
Maurice worked 10 hours overtime the week of August 13 and 12 hours overtime the
week of October 8. The overtime hours were paid at time and one half of the regular
wage.
With the final pay, Maurice also received an accrued vacation payout of $1,387.40.
How many hours would be reported in Block 15A?
According to the chart for a weekly pay period type, 53 pay periods of insurable
hours must be reported in Block 15A.
Total insurable hours = (40 hours x 53 pay periods) + (22 overtime hours)
= 2120 + 22
= 2142
What amount of insurable earnings would be reported in Block 15B?
According to the chart for a weekly pay period type, 27 pay periods of insurable
earnings must be reported in Block 15B.
Total insurable earnings = (40 hours x $14.00 x 27 pay periods) + (22 x $14.00 x
1.5) + $1,387.40
= $15,120.00 + $462.00 + $1,387.40
= $16,969.40
What amount of insurable earnings would be reported in each pay period in Block 15C?
According to the electronic ROE chart for a weekly pay period type, 53 pay periods
of insurable earnings must be reported in Block 15C.
P.P. #1: = (40 hours x $14.00) + $1,387.40

= $560.00 + $1,387.40
= $1,947.00
P.P. # 2 – P.P. #6: = (40 hours x $14.00)

= $560.00 (for each pay period)
P.P. #7: = (40 hours x $14.00) + (12 hours x $14.00 x 1.5)

= $560.00 + $252.00
= $812.00
P.P. # 8 – 14: = (40 hours x $14.00)


Chapter 7
P.P. #15: = (40 hours x $14.00) + (10 hours x $14.00 x 1.5)

= $560.00 + 210.00
= $770.00
P.P. #16 – 53: = (40 hours x $14.00)

What amounts, if any, would be reported in Block 17, and in which section?
Maurice’s vacation pay of $1,387.40 would be reported in Block 17A.
10. Viceroy Transportation will be reducing its staff due to a shortage of work on September
30 of the current year. Complete a paper ROE for each of the employees affected using
the information given. This organization is not providing the equivalent of 53 weeks of
pay period information as part of the Variable Best Weeks initiative.
Viceroy Transportation
525 Gerrard St.
Edmonton, Alberta
T5G 3K2
EMPLOYEE NAME ANGIE SINGH ROSIE GIROUX
Employee number 87592 27649
CRA Payroll Account 12896 4575 RP0001 12896 4575 RP0002
Number
Pay period type Weekly Monthly
Social Insurance Number 238-559-456 853-124-851
Employee address 1953 MacMahon Ave. 98328 Coronation St.
Edmonton, AB Edmonton, AB
T4K 5V2 T9R 3S7
First day worked February 11, 2021 July 26, 1987
Last day for which paid September 30 September 30
Pay period ending date September 30 September 30
Occupation Lead Hand Manager, Production
Hours worked per week 40 35
Pay period earnings $760.00 $6,250.00
Vacation pay rate 4% 6%
Vacationable earnings $28,880.00 $56,250.00
Wages in lieu of notice 2 weeks 8 weeks
Retiring allowance N/A 2 months

Chapter 7
Angie Singh’s Record of Employment
For a weekly pay period type, the insurable hours for the past 53 pay periods (or
length of employment, if shorter) and the insurable earnings for the past 27 pay
periods (or length of employment, if shorter) need to be determined.

= 2,120 hours
Vacation pay = Vacationable earnings x vacation rate

= $28,880.00 x 0.04
= $1,155.20
Pay in lieu = $760.00 x 2 weeks

= $1,520.00

= ($760.00 x 27 pay periods) + $1,155.20 + $1,520.00
= $20,520.00 + $1,155.20 + $1,520.00
= $23,195.20
Block 15C Total insurable earnings by pay period

Not required for the paper ROE, if not providing the
equivalent of 53 weeks of pay period information as part of
the Variable Best Weeks initiative
Block 17A
Vacation pay = $1,155.20
Block 17C
Lieu of Notice = $1,520.00

Chapter 7
87592
Viceroy Transportation 12896 4575 RP0001

525 Gerrard St. Weekly
Edmonton, AB T5G 3K2 238- 559- 456

11 02 2021
Angie Singh 30 09 20XX
1953 MacMahon Ave.
Edmonton, AB T4K 5V2 30 09 20XX
Lead Hand X
2120 A
Natasha O’Hara
23,195 20 780 555-0399
1,155 20
Lieu of Notice 1,520.00
x 780 555-0396
Corey Adamson Corey Adamson 30 09 20XX

Chapter 7
Rosie Giroux’s Record of Employment
For a monthly pay period type, the insurable hours for the past 13 pay periods (or
length of employment, if shorter) and the insurable earnings for the past 7 pay periods
(or length of employment, if shorter) need to be determined.
Weekly earnings = $6,250.00 x 12

52
= $1,442.31
Monthly hours = 35 x 52
12
= 151.67

= 151.67 hours x 13 pay periods
= 1971.71 hours – rounded up to 1972 hours
Vacation pay = Vacationable earnings x vacation rate

= $56,250.00 x 0.06
= $3,375.00
Pay in lieu = $1,442.31 x 8 weeks

= $11,538.48
Retiring allowance = $6,250.00 x 2 = $12,500.00

= ($6,250.00 x 7 pay periods) + $3,375.00 + $11,538.48
= $43,750.00 + $3,375.00 + $11,538.48
= $58,663.48
Block 15C Total insurable earnings by pay period

Not required for the paper ROE, if not providing the equivalent of
53 weeks of pay period information as part of the Variable Best
Weeks initiative
Block 17A
Vacation pay = $3,375.00
Block 17C
Lieu of Notice = = $11,538.48
Retiring allowance = $12,500.00

Chapter 7
27649
Viceroy Transportation 12896 4575 RP0002
525 Gerrard St. Monthly
Edmonton, AB T5G 3K2 853-124-851
26 07 1987
Rosie Giroux
98328 Coronation St. 30 09 20XX
Edmonton, AB T9R 3S7 30 09 20XX
Manager, Production X
1972 A
Natasha O’Hara
58,663 48 780 555-0399
3,375 00
Lieu of Notice 11,538 48

Retiring Allowance 12,500 00
x 780 555-0396
Corey Adamson Corey Adamson 30 09 20XX

PF1 Chapter 7 - Record of Employment

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Chapter

Upon completion of this chapter, you should be able to:

1. Identify when the Record of Employment (ROE) must be completed

© National Payroll Institute – Payroll Fundamentals 1 7-1

Introduction ........................................................................................................................ 7-4

© National Payroll Institute – Payroll Fundamentals 1 7-2

© National Payroll Institute – Payroll Fundamentals 1 7-3

There are two ROE formats available – electronic and paper.

Electronic Records of Employment

1. Sign in to ROE Web through a Sign-In Partner or a GCKey. A GCKey is an

© National Payroll Institute – Payroll Fundamentals 1 7-4

Paper Records of Employment

• copy 1 is given to the employee

© National Payroll Institute – Payroll Fundamentals 1 7-5

© National Payroll Institute – Payroll Fundamentals 1 7-6

• employees who have non-standard work schedules – some employees, like

Form Issuance and Special Circumstances

1. When Service Canada (SC) requests an ROE

© National Payroll Institute – Payroll Fundamentals 1 7-7

4. When there is a change in ownership

© National Payroll Institute – Payroll Fundamentals 1 7-8

© National Payroll Institute – Payroll Fundamentals 1 7-9

a. an employee is laid off

3. In which of the following situations must an employer issue an ROE?

© National Payroll Institute – Payroll Fundamentals 1 7-10

Record of Employment Completion

© National Payroll Institute – Payroll Fundamentals 1 7-11

© National Payroll Institute – Payroll Fundamentals 1 7-12

© National Payroll Institute – Payroll Fundamentals 1 7-13

Description of Blocks 1 to 22 of the Record of Employment

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)

Block 6 – Pay period type

© National Payroll Institute – Payroll Fundamentals 1 7-14

Block 7 – Postal Code

Block 8 – Social Insurance Number

Block 9 – Employee’s name and address

Block 10 – First day worked

© National Payroll Institute – Payroll Fundamentals 1 7-15

Block 11 – Last day for which paid

As part of a termination settlement, instead of receiving a lump-sum payment on separation,

© National Payroll Institute – Payroll Fundamentals 1 7-16

Block 12 – Final pay period ending date

Block 13 – Occupation (Optional)

Block 14 – Expected date of recall (Optional)

Blocks – 15A, 15B and 15C

• 15A – Total insurable hours

© National Payroll Institute – Payroll Fundamentals 1 7-17

Block 15A – Total insurable hours

75 hours x 27 pay periods = 2025 insurable hours

© National Payroll Institute – Payroll Fundamentals 1 7-18

(40 hours x 14 pay periods) + 15 overtime hours = 575 insurable hours

Block 15B – Total insurable earnings

$1,500.00 x 14 pay periods = $21,000.00

© National Payroll Institute – Payroll Fundamentals 1 7-19

Block 15C – Insurable earnings by pay period

© National Payroll Institute – Payroll Fundamentals 1 7-20

PP1 to PP5 and PP7 to PP14: 13 pays x $1,000.00 = $13,000.00

PP1 to PP5: $1,000.00 in each

© National Payroll Institute – Payroll Fundamentals 1 7-21

Example (using the same information as the electronic ROE example):