Employers How to complete the record of employment ROE form.

Employers: How to complete the record of employment (ROE) form

This guide provides general information for employers on how to complete the ROE. Employees can access the ROE through their My Service Canada Account (MSCA).

Alternate formats

Employers How to Complete the Registration of Employment (ROE) [ PDF - 2, 4 MB ].

Large print, Braille, MP3 (audio), eText and DAISY formats can be ordered online or by calling 1 800 O-Canada (1-800-622-6232). Typewriter (TTY) users can call 1-800-926-9105.

Chapter 1: Understanding Form ROE
Chapter 2: Block-by-block instructions for completing the ROE
Chapter 3: Instructions for special employee groups
Chapter 4: Insurance, helpful websites, ordering ROE forms, employer contact centre
Appendix 1: Summary chart - Breakdown of income type, insured/non-insured income, hours and pay period
Appendix 2: ROE white paper example
Appendix 3: e-ROE gap example
Appendix 4: Example of completing an e-ROE
Appendix 5: White paper ROE example for self-employed fishermen
Appendix 6: Blank e-ROE example for self-employed fishermen

Chapter 1: Understanding the ROE form

In this section

Who should use this guide?
ROE definition
Information about the ROE used by Service Canada
Information about insurable income and insurable hours
When income and hours are not insurable
When income is interrupted
When an ROE must be issued
When is the deadline for issuing an ROE?
Employees do not need a paper copy of the e-ROE
Keep payroll records for the ROE
ROE Keeping a paper copy of the ROE
Where to mail Part 2 of the paper ROE
Where to mail any other documents or correspondence related to the ROE
Changing your ROE form after you've completed it
Cancelling an ROE
When to issue an amended ROE
What to do with blank or surplus ROE forms
Ordering ROE forms

Who should use this guide

Use this guide if:

You're an employer completing ROE forms for your employees
You work for a small or large company and are completing an ROE on behalf of your company or organization.
You're a professional, such as an accountant, bookkeeper, or payroll processor, who completes ROEs on behalf of clients.

For technical information about the ROE Web, see the ROE Web User Guide or contact the Employer Contact Center.

Definition of an ROE

ROE is a format (electronics or paper) that the employer enters when an employee who has insurance income has stopped working and lost his income. ROE is the most important document in the employment insurance (EI) program. Every year, more than 1 million Canadian employers create more than 9 million documents for employees.

Even if the employee does not intend to apply for EI benefit, ROE must be entered. ROE will fill out the employee's work history, such as insurance income and insurance working hours.

ROE has two types of format:

You can also send ROE electronically.
Submit a paper form

Electronic ROE

Electronic ROE is electronically submitted to Canada.

There are three ways to submit ROE electronically:

You can upload ROE from the salary calculation system using compatible salary calculation software and submit ROE through the ROE Web.
Handle data online from the Service Canada website and submit ROES through the ROE Web.
ROES can be submitted through a safe automatic transfer (SAT) that the payroll service provider uses a batch transfer technology.

There are various types of electronic ROE, and are identified with the serial number that starts with the following characters:

W or M-ROE Web
S-ROE SAT
Y-ROE Web for self-employed people

ROE WEB is a simple, reliable, safe, simple and eas y-t o-use ROE. With the ROE Web, you can create, submit, print, and modify ROE using the Internet. ROE Web can flexibly issue ROE according to the payment cycle.

For more information about ROE Web, please visit the Service Canada website or call the employer contact center.

Paper ROE

ROE paper is a on e-page format of 3 copies. The thre e-part copy means to copy the ROE three copies (the first part is the original, the second and third parts are carbon copy).

After filling out, ROE paper 3 parts must be distributed as follows:

Give Part 1 to the employer (employees use this copy to apply for EI benefits)
Send part 2 to Canada (see the destination of part 2 of ROE paper)
Store part 3 as a record

There are types of paper, and each is identified with the following characters:

A-English or French ROE (All ROEs in this series have been distributed.)
E-English Low
K-French ROE
L-Laser ROE (this format has not already been used and has been replaced by ROE Web)
Z-ROE for fisheries workers (This version is different from other ROEs. For more information, see how to fill in employment registration forms for sel f-employed fishermen.)

Information on the ROE used by Service Canada

In the service Canada, based on the information described in ROE, the person whose income has been interrupted is eligible to receive EI benefits, the amount of benefits, and the period of benefits. We also use ROE to confirm that there is no unauthorized use of EI funds or incorrectly received.

The Quebec State government has provided childbirth allowance, fathe r-son allowance, and adoption allowance to residents in the state through a program called QPIP.

For these reasons, it is very important to confirm that the information provided to ROE is accurate.

Information about the insurable earnings and insurable hours

Insurance revenue includes most of the various types of rewards provided to employees who are paid by EI insurance premiums. While the service Canada determines where to distribute the insurance target income to ROE, the Canadian Revenue Agency determines the type and time of the insurance target. For more information, see the appendix 1 for your income and the type of insurance target time, or see the Canada Revenue Agency.

Cases when earnings and hours are not insurable

In some cases, income and time may not be covered by insurance. For example, if an employee is not shared with the employer, or if an employee of a company has more than 40 % of the company's voting rights, its employment is not covered.

ROE needs to issue only employees who receive the wage applied for insurance and have time to apply insurance. If you are unknown whether your employee's income and working hours can be insurance, please contact the Canada Revenue Agency to determine whether or not to take out insurance. For inquiries to the Canadian Revenue Agency, see the section on Insurance Possibility.

Cases of an interruption of earnings

The income is interrupted as follows. K-French ROE

L-Laser ROE (this format has not already been used and has been replaced by ROE Web)

Z-ROE for fisheries workers (This version is different from other ROEs. For more information, see how to fill in employment registration forms for sel f-employed fishermen.)

The Quebec State government has provided childbirth allowance, fathe r-son allowance, and adoption allowance to residents in the state through a program called QPIP.

For these reasons, it is very important to confirm that the information provided to ROE is accurate.

Exceptions to the 7-day rule – Interruption of earnings

The income is interrupted as follows. K-French ROE

L-Laser ROE (this format has not already been used and has been replaced by ROE Web)

Z-ROE for fisheries workers (This version is different from other ROEs. For more information, see how to fill in employment registration forms for sel f-employed fishermen.)

The Quebec State government has provided childbirth allowance, fathe r-son allowance, and adoption allowance to residents in the state through a program called QPIP.

When to issue an ROE

For these reasons, it is very important to confirm that the information provided to ROE is accurate.

Insurance revenue includes most of the various types of rewards provided to employees who are paid by EI insurance premiums. While the service Canada determines where to distribute the insurance target income to ROE, the Canadian Revenue Agency determines the type and time of the insurance target. For more information, see the appendix 1 for your income and the type of insurance target time, or see the Canada Revenue Agency.
In some cases, income and time may not be covered by insurance. For example, if an employee is not shared with the employer, or if an employee of a company has more than 40 % of the company's voting rights, its employment is not covered.

The income is interrupted as follows.
If an employee does not work for seven calendar days and does not have an insurance income from the employer, or if it is expected, the income will be lost. This situation is called a 7-day rule. For example, when an employee quits his job, is fired, or when employment is completed, seven days are applied (see the exception in the table below). If the rules are applied 7 days, the first day of the loss of income is considered to be the last day of the salary (see Box 11 "The Last Salary Payment").

Special situations involving when to issue ROEs

If the salary of employees is below 60 % of the regular weekly income and the reason for leaving the employee is one of the following: illness, injury, isolation (sick leave), pregnancy / maternity leave, one or more newborns of applicants. Care for one or more children (childcare leave) deposited (childcare leave), which was deposited with the applicant for the purpose of adoption, and supported or injured (nursing care leave or family care leave). In this case, the weekly Sunday, which is less than 60 % of the daily salary, is the first day of salary interruption.

example

Julio usually works 40 hours a week for insurance work, and has a total income of $ 1, 000. Due to the illness, you can only work 16 hours a week, and your weekly salary is $ 400 (40 % of normal weekly salary). In this case, the first week of earning $ 400 is the week when Julio's income is interrupted. That Sunday is the first day when Julio's income is interrupted.

When an employee begins to pay wage loss insurance (WLI), the income is always interrupted. For more information, see "What to report" in Figure 19.
In the following cases, the 7-day rules for the loss of income are not applied. If an employee does not work for the 7th calendar consecutive day and does not have an insurance income from the employer, or if it is expected, the income will be interrupted. This situation is called a 7-day rule. For example, when an employee quits his job, is fired, or when employment is completed, seven days are applied (see the exception in the table below). If the rules are applied 7 days, the first day of the loss of income is considered to be the last day of the salary (see Box 11 "The Last Salary Payment").

example

Julio usually works 40 hours a week for insurance work, and has a total income of $ 1, 000. Due to the illness, you can only work 16 hours a week, and your weekly salary is $ 400 (40 % of normal weekly salary). In this case, the first week of earning $ 400 is the week when Julio's income is interrupted. That Sunday is the first day when Julio's income is interrupted.
When an employee begins to pay wage loss insurance (WLI), the income is always interrupted. For more information, see "What to report" in Figure 19.

In the following cases, the 7-day rules for the loss of income are not applied. If an employee does not work for seven calendar days and does not have an insurance income from the employer, or if it is expected, the income will be lost. This situation is called a 7-day rule. For example, when an employee quits his job, is fired, or when employment is completed, seven days are applied (see the exception in the table below). If the rules are applied 7 days, the first day of the loss of income is considered to be the last day of the salary (see Box 11 "The Last Salary Payment").

Julio usually works 40 hours a week for insurance work, and has a total income of $ 1, 000. Due to the illness, you can only work 16 hours a week, and your weekly salary is $ 400 (40 % of normal weekly salary). In this case, the first week of earning $ 400 is the week when Julio's income is interrupted. That Sunday is the first day when Julio's income is interrupted.
Julio usually works 40 hours a week for insurance work, and has a total income of $ 1, 000. Due to the illness, you can only work 16 hours a week, and your weekly salary is $ 400 (40 % of normal weekly salary). In this case, the first week of earning $ 400 is the week when Julio's income is interrupted. That Sunday is the first day when Julio's income is interrupted.

When an employee begins to pay wage loss insurance (WLI), the income is always interrupted. For more information, see "What to report" in Figure 19.

In the following cases, the 7-day rules for the loss of income are not applied.

Real estate agent: However, excluding cases where you are no longer engaged in the occupation for the following reasons: for illness, injury, quarantine leave, pregnancy / maternity leave, one or more newborns, or adoption Caring for one or more children (childcare leave) deposited with the applicant (childcare leave), nursing care or support for dangerous or injured (nursing care leave or family care leave). In other words, even if an employee stops working for other reasons such as leave or vacation, the income will not be interrupted as long as the contract is continued. For more information on how to fill in ROE by real estate agents, see the section on the real estate agent in Chapter 3.
Employees with no n-standard work systems (also called daily allowance): Some employers have agreed with employees about working systems that alternate work periods and vacation periods. Some employees have no n-standard work systems, such as firefighters, healthcare professionals, and factory workers. These types of workers do not plan to work for more than seven days, but their income will not be interrupted.
ROE block 18, if you have the right to take a vacation based on employment contracts to compensate for the additional time (time) in the established work patterns and are fired. Explain the period of vacation and work pattern.
example

A firefighter worked four times for 24 hours (96 hours of insurance), and then took a consecutive vacation for 10 days. In this case, even if you have been absent for more than 7 days, you will be hired during the 1 0-day leave period. Therefore, income is not interrupted.

Suppose the miner has worked for 12 hours (168 hours for insurance work) for 14 consecutive consecutive times, and then rested for seven days in a row. In this case, the miner is deemed to be hired for seven days, even if he is closed for seven consecutive days. Therefore, there is no loss of income. Real estate agent: However, unless you are no longer engaged in your occupation for the following reasons: illness, injury, quarantine leave, pregnancy / childbirth leave, one or more newborns, or adopted paddies Care for one or more children (childcare leave) deposited with the applicant (childcare leave), care or support for a dangerous or injured family (nursing care leave or family care leave). In other words, even if an employee stops working for other reasons such as leave or vacation, the income will not be interrupted as long as the contract is continued. For more information on how to fill in ROE by real estate agents, see the section on the real estate agent in Chapter 3.
Employees with no n-standard work systems (also called daily allowance): Some employers have agreed with employees about working systems that alternate work periods and vacation periods. Some employees have no n-standard work systems, such as firefighters, healthcare professionals, and factory workers. These types of workers do not plan to work for more than seven days, but their income will not be interrupted.

ROE block 18, if you have the right to take a vacation based on employment contracts to compensate for the additional time (time) in the established work patterns and are fired. Explain the period of vacation and work pattern.

A firefighter worked four times for 24 hours (96 hours of insurance), and then took a consecutive vacation for 10 days. In this case, even if you have been absent for more than 7 days, you will be hired during the 1 0-day leave period. Therefore, income is not interrupted.
Suppose the miner has worked for 12 hours (168 hours for insurance work) for 14 consecutive consecutive times, and then rested for seven days in a row. In this case, the miner is deemed to be hired for seven days, even if he is closed for seven consecutive days. Therefore, there is no loss of income. Real estate agent: However, excluding cases where you are no longer engaged in the occupation for the following reasons: for illness, injury, quarantine leave, pregnancy / maternity leave, one or more newborns, or adoption Caring for one or more children (childcare leave) deposited with the applicant (childcare leave), nursing care or support for dangerous or injured (nursing care leave or family care leave). In other words, even if an employee stops working for other reasons such as leave or vacation, the income will not be interrupted as long as the contract is continued. For more information on how to fill in ROE by real estate agents, see the section on the real estate agent in Chapter 3.

Deadline for issuing an ROE

If you issue ROEs on paper

Employees with no n-standard work systems (also called daily allowance): Some employers have agreed with employees about working systems that alternate work periods and vacation periods. Some employees have no n-standard work systems, such as firefighters, healthcare professionals, and factory workers. These types of workers do not plan to work for more than seven days, but their income will not be interrupted.

ROE block 18, if you have the right to take a vacation based on employment contracts to compensate for the additional time (time) in the established work patterns and are fired. Explain the period of vacation and work pattern.
example

If you issue ROEs electronically

Suppose the miner has worked for 12 hours (168 hours for insurance work) for 14 consecutive consecutive times, and then rested for seven days in a row. In this case, the miner is deemed to be hired for seven days, even if he is closed for seven consecutive days. Therefore, there is no loss of income.

Commission Salesperson: For employees whose main source of income is commission, dismissal occurs only when the employment contract is terminated: for illness, injury, quarantine (sick leave), pregnancy/maternity leave, caring for one or more of the applicant's newborns or one or more children placed with the applicant for adoption (parental leave), caring for or supporting a seriously ill or injured family member (palliative care or family care leave). In other words, even if the employee stops working for other reasons such as leave of absence or vacation, there is no interruption in pay as long as the contract continues. For more information on how to complete the ROE for commission salespersons, see the Commission Salesperson section in Chapter 3.

ROEs must be issued whether or not the employee claims EI benefits:
ROEs must be issued whenever an employee's income is interrupted or if:

Service Canada has requested an ROE

Note

ROEs must be issued in accordance with the instructions provided by Service Canada.
If an employer has to lay off a large number of employees, such as a plant closing, Service Canada can provide advice on issuing ROEs. For more information, contact your Employer Contact Centre.

When Service Canada requests an ROE: The most common situation in which Service Canada requests an ROE is when an employee has two jobs and one of them has lost income. In this case, the employee needs an ROE from the current employer to apply for EI benefits, even if the employee is still working for the company. The information from both ROEs is used to calculate the benefit amount and number of EI benefit weeks due.
When the pay period type changes If your business or organization changes the pay period type, you must issue an ROE to all employees, even if the employees' income has not been lost. For more information, see the notes in Section 6, Pay Period Type.

When Service Canada requests an ROE: The most common situation in which Service Canada requests an ROE is when an employee has two jobs and one of them has lost income. In this case, the employee needs an ROE from the current employer to apply for EI benefits, even if the employee is still working for the company. The information from both ROEs is used to calculate the benefit amount and number of EI benefit weeks due.
You agree to issue a single ROE covering both periods of employment, if necessary.

ROEs must be issued in accordance with the instructions provided by Service Canada.
If an employer has to lay off a large number of employees, such as a plant closing, Service Canada can provide advice on issuing ROEs. For more information, contact your Employer Contact Centre.

There was no actual break in the employee's earnings at the time of the transition.

The old employer's payroll records are available to the new employer, and the new employer agrees to issue a single ROE covering both periods of employment, if necessary.
When the pay period type changes If your business or organization changes the pay period type, you must issue an ROE to all employees, even if the employees' income has not been lost. For more information, see the notes in Section 6, Pay Period Type.

If ownership changes, you do not need to issue an ROE to all employees. If an employer declares bankruptcy: If an employer declares bankruptcy and a receiver takes over the operation of the business, the employer must generally issue an ROE to all employees. However, an ROE does not have to be issued if the following two conditions are true:

The old employer's payroll records are available to the new employer, and the new employer agrees to issue a single ROE covering both periods of employment, if necessary.
The employer's payroll records are available to the receiver and, if necessary, the receiver agrees to issue a single ROE covering both periods of employment.

Paper copy of electronic ROEs to employees is not required

Note: If an employee continues to work for the employer after the bankruptcy, there is no interruption in pay until the employee actually stops working, even if they do not receive pay.

The employee requests an ROE and there is a loss of income
The worker is not on the employer's active employment list.
Service Canada has requested an ROE.
The worker has not worked or earned insurable income for 30 days.

In the case of payment of wage loss insurance (WLI) plan: When providing employees a wage loss insurance (WLI) plan:

Keep payroll records related to ROEs

If insurance is not applied, ROE will be issued when income is lost.

Store paper copies of the ROE

If the payment of the WLI plan is insurance, ROE will be issued when the revenue is interrupted, and the second ROE will be issued for the insuranceable WLI payment period after the interruption of revenue.

During your own expense period: Depending on the workplace, employees can sign an agreement with the employer and take a vacation at their own expense. In this agreement, the employees work for a certain period of time, postpone some of their salaries, and use them for subsequent vacations. For example, an employee works for four years and can postpone 20 % of his salary for the fifth year. During your own leave, your salary will not be interrupted, so you do not need to fill in ROE unless either parties violate the agreement. If one of the parties violates the agreement during your own vacation, and if your employees do not return to work, you will need to issue ROE. For Field 11 "Last Day Paid for", enter the last day of the employee before retiring on a sel f-funded vacation.

Location to send Part 2 of the paper ROE

remarks

For how to deduct EI insurance premiums from income during both stationary and sel f-funded leave, contact the Canada Revenue Agency.

If you are using a salary calculation service company (PSP): You do not need to issue ROE even if you change the PSP, but if the new PSP cannot issue ROE for the employment period that the previous PSP was covered by the previous PSP, The previous PSP can be issued before the new PSP is taken over.

When issuing ROE with paper, ROE must be issued within 5 calendar days from the following day:

Location to send other ROE-related documents or correspondence

The first day when the revenue stopped, or

Make changes to a paper ROE after you have completed it

The day when the employer knew the loss of income

Note: If you issue ROE on paper, you must pass part 1 (original) to your employees. If you apply for EI benefits, tell your employees that you have to submit the ROE form to the service Canada. Upload or mail the original when applying for an EI benefit online, or direct it directly to the service Canada Center. The address of the mailing destination will be described on the "Information and Confirmation" page when you submit an online application for EI benefits.
When issuing ROE electronically, if the salary period is every other week, every other week (every two weeks), or half a week (twice a month, usually the 15th of the month and the last day), you can issue an electronic ROE. Will be up to 5 calendar days after the salary period of employee salaries.
If you have a monthly salary payment period, or if you have 13 times a year (every 4 weeks), you must issue an electronic ROE by any earlier day:

5 calendar days after the salary period when employees have been interrupted

15 calendar days from the first day of income interruption

Cancel an ROE

Note: When issuing an electronic ROE, it is no longer necessary to provide paper copy to the employees (see the provision of an electronic ROE paper copy for employees for details).

When to issue an amended ROE

The deadline for submission of electronic ROE is based on the date of the salary period and the interruption of income.

After the end date of the salary period when income has been interrupted, or after 5 calendar days or

5 calendar days (April 5, 2022) from the end date of the salary period including the interruption of income (April 5, 2022)
15 calendar days from the first day of interruption (March 16, 2022)
Last day of salary period (April 5, 2022), 5 calendar days, or

After the end date of the salary period when profits have occurred, 5 calendar days or
15 calendar days from the first day when profits are interrupted

Issue an amended ROE electronically

The cycle of your salary period is 13 and ends on the fourth Sunday. The salary period, including the interruption of income, is from February 28, 2022 to March 27, 2022.

The end date of the salary period, including leave (April 1, 2022), 5 calendar days, or
15 calendar days from the first day when income was cut (March 16, 2022)

Example 2 Juliet stopped working on March 23, 2022. The salary payment period is from February 28, 2022 to March 27, 2022.

Issue an amended ROE using a paper form

5 calendar days (April 1, 2022) after the salary period including interruption of income (April 1, 2022)

When the income is cut off from the first day (April 7, 2022) ROE is published electronically, the salary period is every other week (every two weeks), or half a week (monthly (month) Two times, usually on the 15th and the last day of the month, you can issue an electronic ROE up to the maximum of 5 calendar days after the salary period of employee salaries.
If you have a monthly salary payment period, or if you have 13 times a year (every 4 weeks), you must issue an electronic ROE by any earlier day:
5 calendar days after the salary period when employees have been interrupted
15 calendar days from the first day of income interruption

Note: When issuing an electronic ROE, it is no longer necessary to provide paper copy to the employees (see the provision of an electronic ROE paper copy for employees for details).

What to do with void or surplus paper ROEs

The deadline for submission of electronic ROE is based on the date of the salary period and the interruption of income.

After the end date of the salary period when income has been interrupted, or after 5 calendar days or

Order paper ROE forms

15 calendar days from the first day when income is interrupted

Chapter 2: Block-by-block instructions for completing the ROE

In this section

5 calendar days (April 5, 2022) from the end date of the salary period including the interruption of income (April 5, 2022)
15 calendar days from the first day of interruption (March 16, 2022)
Last day of salary period (April 5, 2022), 5 calendar days, or
15 calendar days from the first day when profits are interrupted (April 14, 2022)
After the end date of the salary period when profits have occurred, 5 calendar days or
15 calendar days from the first day when profits are interrupted
The cycle of your salary period is 13 and ends on the fourth Sunday. The salary period, including the interruption of income, is from February 28, 2022 to March 27, 2022.
The end date of the salary period, including leave (April 1, 2022), 5 calendar days, or
15 calendar days from the first day when income was cut (March 16, 2022)
Example 2 Juliet stopped working on March 23, 2022. The salary payment period is from February 28, 2022 to March 27, 2022.
5 calendar days (April 1, 2022) after the salary period including interruption of income (April 1, 2022)
When it is electronically issued an electronic ROE from the first day when the income is cut off (April 7, 2022), the salary period is every other week, every other week (every two weeks), or half a week (twice a month, twice a month. In the case of the 15th and the last day of the month, the electronic ROE can be issued up to 5 calendar days after the salary period of employee salaries.
If you have a monthly salary payment period, or if you have 13 times a year (every 4 weeks), you must issue an electronic ROE by any earlier day:
5 calendar days after the salary period when employees have been interrupted
15 calendar days from the first day of income interruption
Note: When issuing an electronic ROE, it is no longer necessary to provide paper copy to the employees (see the provision of an electronic ROE paper copy for employees for details).
The deadline for submission of electronic ROE is based on the date of the salary period and the interruption of income.
After the end date of the salary period when income has been interrupted, or after 5 calendar days or
15 calendar days from the first day when income is interrupted
5 calendar days (April 5, 2022) from the end date of the salary period including the interruption of income (April 5, 2022)
15 calendar days from the first day of interruption (March 16, 2022)
Last day of salary period (April 5, 2022), 5 calendar days, or
15 calendar days from the first day when profits are interrupted (April 14, 2022)
After the end date of the salary period when profits have occurred, 5 calendar days or
15 calendar days from the first day when profits are interrupted

The cycle of your salary period is 13 and ends on the fourth Sunday. The salary period, including the interruption of income, is from February 28, 2022 to March 27, 2022.

Order to complete the blocks of the ROE

The end date of the salary period, including leave (April 1, 2022), 5 calendar days, or

15 calendar days from the first day when income was cut (March 16, 2022)

Example 2 Juliet stopped working on March 23, 2022. The salary payment period is from February 28, 2022 to March 27, 2022.

5 calendar days (April 1, 2022) after the salary period including interruption of income (April 1, 2022)

15 calendar days from the first day when income was cut (April 7, 2022)

Notes
Ask employees to know that ROE will be submitted to service Canada electronically and do not submit a copy to the service Canada.

Block 1 – Serial number

Employees who have registered in My Service Canada account can browse and print electronic ROE. Details of My Service Canada account

If you submit ROE electronically, you no longer need to print a copy of the paper, but if an employee demands a copy, it is recommended that you provide a copy as a courtesy. However, be sure to tell your employees that these paper should not be handed to the service Canada office.

Block 2 – Serial number of ROE amended or replaced

If you are not receiving all ROE (especially ROE issued on paper), to the employee who will apply for EI benefit, inform you that you will submit an EI invoice as soon as your income is interrupted.

If you need more information about the ROE online submission, refer to Employment File on the Web or call the employer contact center.

Block 3 – Employer's payroll reference number (optional)

Regardless of whether you issue ROE electronically or on paper, all relevant salary records must be stored in an electronic format or paper format for six years from the year after the information was reported. 。

Block 4 – Employer's name and address

When issuing a paper ROE, all entered ROE part 3 must be stored for six years from the year after the information was reported. Be sure to store in a safe place. The information once entered in ROE is considered confidential information.

When issuing ROE electronically, you do not need to store the ROE of paper, but keep the data for six years from the related year.

Block 5 – CRA Business Number (Payroll Account Number)

Send all of the entry ROE part 2 to the Service Canada ROE Center in Bassaast, New Branzwick. The center address is as follows:

The Bassaist ROE Center does not manage other ROE or EI operations. For this reason, the above address must be used only for sending ROE part 2. Send all other RO E-related documents and RO E-related communication documents to the nearest Canada Service Center.
Note: If you issue ROE electronically, you do not need to send a copy of the paper to the service Canada.

Block 6 – Pay period type

If you have any paperwork or correspondence related to your ROE, please send it to your nearest Canadian Centre. The only document you need to send to the Law Centre in Bathurst, New Brunswick is Part 2 of the ROE form.

You can make changes to your completed ROE form if you have all three copies. If you have all three copies, make the following changes:
Strike out and cross out any inaccurate information.
Insert the correct information and
Initialize the changes
Note: Never use whiteout.

If you have already distributed copies of your ROE form, you cannot make changes. In this case, you must issue an amended ROE to make changes. For more information, see When to Issue an Amended ROE.

Special situations

You cannot cancel an ROE that you have already issued. If you have issued an ROE in error, you must issue an amended ROE.

For more information, see:

Issue an amended ROE when you need to change, correct, or update information entered in a previously issued ROE.

After issuing the original ROE, the employee's separation changes from non-final to final, and the employee has not worked since issuing the original ROE. Because the separation is now final, you owe the employee vacation pay, so you must pay additional money for the separation. In this case, issue an amended ROE with this information. If there is no new information to report, you do not need to issue an amended ROE.

If you submitted an ROE to Canada in error, issue an amended ROE. When completing the amended ROE, write "Error in previous ROE" in block 18 "Comments".

Block 7 – Employer's postal code

If Service Canada requests it, issue an amended ROE.

Block 8 – Employee's Social Insurance Number

Notes

When amending an ROE, complete all blocks of the amended ROE, not just the blocks where information has changed from the original ROE.

Block 9 – Employee's name and address

If you have an employee on leave who has been issued an ROE and you are notified before returning to work that the employee will not be returning, you do not need to amend the original ROE unless there is additional payment to be made to the employee due to a permanent separation. However, if you make additional payments to employees, you will need to submit an amended ROE.

Block 10 – First day worked

For instructions on how to issue an amended ROE electronically, see here:

If you are using the ROE SAT, contact your payroll service provider.

To issue an amended ROE using a paper form, follow these instructions:
Use a blank form.

Block 11 – Last day for which paid

In block 2, write the serial number of the original ROE you are amending.

Be sure to complete all blocks, even if the information is the same as what you entered in the original ROE.

Correct any information that was incorrect in the original ROE.

Note: If you are amending an ROE using a paper form, you do not need to write a comment in block 18 indicating that it is a amended ROE.

If you have a blank form (for example, if you made an error on the form, you can cancel it), you can discard the form. If you do, be sure to note the serial number before discarding it and keep it with your payroll records.

If you have extra forms, call the Employer's Contact Center for return instructions.

Salary continuance

To order a paper copy, call your employer's contact centre. Please provide your Canada Revenue Canada payroll account number to verify your identity. How to fill out the ROE blocks

Block 1 - Serial number

Block 12 – Final pay period ending date

Block 2 - Number of ROE being amended or replaced

Block 4 - Employer's name and address

Block 5 - CRA company number (payroll account number)

Block 13 – Occupation (optional)

Block 6 - Payroll period type

Block 7 - Employer's zip code
Block 8 - Employee's social security number
Block 9 - Employee's name and address
Block 10 - First date of employment

Block 14 – Expected date of recall (optional)

Block 11 - Last pay date

Block 12 - Last pay period end date

Block 15A – Total insurable hours

Block 13 - Occupation (optional)

Block 14 - Intended withdrawal date (optional)

Block 15A - Total insured hours worked

Block 15b - Total insured earnings
Block 15c - Insured earnings during pay period
Block 16 - Reason for issuing this ROE

Step 1 - Determine the number of consecutive pay periods to use

Block 17 - Separation pay

Block 18 - Comments

Block 19 - Sickness/Injury Allowance/Maternity Allowance/Childcare Allowance/Nursing Allowance/Family Care Allowance/Group Salary Compensation Allowance	Block 20 - Language
Block 21 - Issuer's Phone Number	53
Block 22 - Certificate	27
This section provides detailed instructions on how to fill out the ROE. If you have any questions, please contact your employer's contact center.	25
You can fill out the administrative information (Blocks 1 to 9, Blocks 13 and 14) in any order. However, you may find it easier to fill out the information in the following order:	13
Step 1: Fill out the employment period information in Blocks 10, 11 and 12. This information indicates the period for which you must report the employee's insurance hours and earnings.	14

Step 2: Fill out the separation pay paid or payable to the employee in Blocks 17A, 17B and 17C (see Block 17 - Separation Pay Details).

Step 3: Calculate the insurance hours to enter in Block 15A.

Step 4: Fill out Block 15C, if you need to, next. Then fill out the total insurance earnings in Block 15b. Remember to include the split insurance earnings you entered in Block 17 in the total for the last pay period (P. P. 1) you enter in Block 15C and the total insurance earnings you enter in Block 15b.

Notes

For ROES paper, Block 15c must be completed only if the employee has not received insurance benefits for one or more pay periods or if you choose to complete it to provide information required for the calculation of the best week variable (see Block 15c - Insurance Benefits by Pay Period for more information)

Step 2 - Determine which hours are insurable

For electronic ROE, Block 15c must be completed.

Paper ROEs have a pre-printed serial number. If you are using paper ROEs, the serial number is already in this block. It is important that employers keep a record of the serial numbers of all completed or discarded ROEs for six years.

If the employee's departure is final

When using electronic ROEs, the program automatically assigns a serial number to each ROE form as it is successfully filed in Canada. It is not necessary to keep a record of these serial numbers, but they are useful if you need to amend an electronic ROE later.

NOTE: If you are issuing an amended ROE, be sure to complete the entire form and include all of the correct information from the original ROE, not just the information that has been changed.

In this block, enter the number used to identify the employee on your payroll records.

If the employee's departure is not final

Enter the employer's name and address in this block. Use the same name and address as listed on the Canada Revenue Agency remittance form you use to report payroll deductions.

Note: You must enter the employer's postal code in block 7.

Notes

If you have multiple payroll account numbers, enter the payroll account number that you used to report payroll deductions for the employee receiving the ROE.

Step 3 - Calculate the employee's total insurable hours

If an employee works two or more positions at the same time, you may have assigned different payroll account numbers to these positions. If the employee has breaks in earnings in all positions, you may be able to issue one ROE that consolidates all payroll information. If you cannot consolidate all the information, you may be able to issue separate ROEs for each payroll account number.

Block 15B – Total insurable earnings

Helpful hint for completing Block 15B

Enter the employee's payroll period type in this block. There are five standard pay period types:

Weekly

Biweekly

Block 15b - Total insured earnings
Monthly
13 times per year

For commission-only or irregularly paid commission employees: Use the weekly pay period and enter the average earnings during the employment period covered by the ROE. See How to Use the Weekly Average for more information.
For irregularly paid employees: If your pay cycle is different, for example 29 days one period and 32 days the next, use the weekly pay formula and average your earnings during the employment period covered by the ROE. See How to Use the Weekly Average for more information.
Example
LEA works with irregular employers on the 25th, 29th, and 35th. In this case, enter the weekly as a formula for the salary period in block 6, and use the Weekly Average formula to average income in the salary period.

Step 1 - Determine the number of consecutive pay periods to use

Note: ROE reflects only one salary period type. If the salary period is changed during the employment period of the employee, the ROE for the employment period must be issued until the salary period is changed. If the income is interrupted, the second ROE must be issued for the remaining employment period of the employee until the income is interrupted. In the second ROE, fill in the first date after the salary period changes in the block 10, and fill in the final payment date in the block 11.

Enter the employer's postal code in this block.

In this block, enter a 9-digit social security number (SIN) of the employee. It is very important to enter the correct sin in ROE. Without Sin, EI benefit claims cannot be processed.

Block 19 - Sickness/Injury Allowance/Maternity Allowance/Childcare Allowance/Nursing Allowance/Family Care Allowance/Group Salary Compensation Allowance	This block enters the name of the employee (surname and the last name after the initials) and the address of the employee, including the postal code.
Block 21 - Issuer's Phone Number	27
Block 22 - Certificate	14
This section provides detailed instructions on how to fill out the ROE. If you have any questions, please contact your employer's contact center.	13
You can fill out the administrative information (Blocks 1 to 9, Blocks 13 and 14) in any order. However, you may find it easier to fill out the information in the following order:	7
Step 1: Fill out the employment period information in Blocks 10, 11 and 12. This information indicates the period for which you must report the employee's insurance hours and earnings.	7

If you plan to pay your employee for statutory holidays that occurred before the employee's first day at work, please contact the Employer's Contact Center.

In Block 11, enter the last day on which the employee received insurance benefits. This date usually coincides with the last day of work. However, there are cases in which an employee receives insurance benefits after the last day of work. In these cases, enter the last day of paid leave in Block 11 and make sure that the day is not a statutory holiday (see "Pay Continuation" below). See Block 17B "Statutory Holidays" for how to report statutory holidays).

Example of last day of paid leave during sickness absence

Your employee Nader became ill and had to stop working for a while. His last day of work was May 7, 2021, and from that day he started receiving sick pay that is considered insurance income. He received 10 days of sick pay until May 21, 2021. Insert "5/21/2021" in Block 11 of Nader's Law.

Note: If an employee who left the company because of bankruptcy, receivership, or receivership proceedings has unpaid wages (not including overtime or severance notice pay), you must enter the last date these wages are due.

Example of last day paid and employer going bankrupt

Several employees of a construction company said they would be laid off on November 30th. Because paydays are monthly and the employer went bankrupt, they cannot receive their last pay on November 30th. The employees enter "November 30th" as the last payday in Block 11, even though they have not been paid their last month's pay.

In a severance package, an employee can receive a continuation pay instead of receiving a lump-sum severance payment. Under continuation pay, the employee continues to receive their regular pay and continues to be eligible for employee benefits for a certain period of time. There is no interruption in income between the last day of work and the start of the continuation pay period. For this reason, ROEs are not issued until the end of the payroll continuation period. In Block 11, fill in the last day of the pay period, not the last day of work.

Step 2 - Determine which earnings are insurable

Note: If you have questions about what continuing pay is, contact the Canada Revenue Agency.

In block 12, enter the end date of the last pay period that includes the date you entered in block 11. The block 11 date and the block 12 date will usually be different dates, except that the employee's last day corresponds to the last day of the pay period. Note that the block 12 date can never be earlier than the block 11 date.

Example

Note: If you use the weekly average formula, use the Saturday of the week that includes the last day of pay as the date to enter block 12.

In this block, enter the employee's main occupation exactly. For example

Step 3 - Calculate the employee's total insurable earnings

Salesperson

Graphic Designer

Block 15C – Insurable earnings by pay period

Block 14 - Intended withdrawal date (optional)

If the employee is planning to return to work and you know the planned return date, enter it in block 14. If you do not know the planned return date, check "Unknown". If the employee is not returning to work, check "Not returning to work".

Completing Block 15C on the paper ROE (27 fields)

When filling out the ROE in the French version of Law Web, you cannot use a comma as a decimal punctuation mark for numbers. Therefore, you must use a period, as in English. For example, "345. 75" instead of "345. 75". If you try to enter a comma, it will disappear automatically. However, it will reappear in the PDF version.

To determine whether the time is insurable time, see Appendix 1: Types of Earnings and Insurable Time in this Guide.

See Employment Records During Covid-19 for information on how to determine total insurable hours for employees who stopped working for reasons related to the Covid-19 pandemic.

There are three steps to calculating the number of hours to enter in Block 15a:

Determine the number of consecutive pay periods to use.

Determine which hours are insurable time.

Calculate the employee's total insurable hours.

In block 6, you identified the type of pay period. Next, you must specify the number of consecutive pay periods that occurred during the employment period (the period between the date in block 10 and the date in block 11). Specifically, starting from the most recent pay period, you must add up the number of full pay periods, partial pay periods, and zero pay periods (pay periods during which the employee did not work and did not have a secure income) that occurred during the employment period up to a pre-determined maximum number (see table below).

Block 19 - Sickness/Injury Allowance/Maternity Allowance/Childcare Allowance/Nursing Allowance/Family Care Allowance/Group Salary Compensation Allowance	This block enters the name of the employee (surname and the last name after the initials) and the address of the employee, including the postal code.
Block 21 - Issuer's Phone Number	27
Block 22 - Certificate	14
This section provides detailed instructions on how to fill out the ROE. If you have any questions, please contact your employer's contact center.	13
You can fill out the administrative information (Blocks 1 to 9, Blocks 13 and 14) in any order. However, you may find it easier to fill out the information in the following order:	7
Step 1: Fill out the employment period information in Blocks 10, 11 and 12. This information indicates the period for which you must report the employee's insurance hours and earnings.	7

13 Pay Periods Per Year

Example of Determining the Number of Pay Periods When a Pay Period Is Incomplete

Your pay period runs from the 15th to the last day of each month, so you have an incomplete pay period. Paula started working for you on April 19, 2021, and her last day of work was December 10, 2021. Enter "04/19/2021" in Block 10, "10/12/2021" in Block 11, and "12/15/2021" in Block 12. To determine the number of pay periods that apply, you must count the number of pay periods between the dates in Block 10 and Block 11. In this case, there are 16 pay periods between April 19 and December 10, which is less than the maximum of 25 incomplete pay periods according to the table above, "Calculating Total Insured Hours." Therefore, all insured hours are included. Therefore, all insured hours for Paula are reported in Block 15A.

Example of determining the number of pay periods when pay periods are paid weekly

Pay periods run through every Friday. Roman began working for you on 2/14/2004 and his last day of work was 9/28/2021. He has not had any breaks in his income during those 17 years, so he has not issued a past ROE. Enter 2/14/2004 in Block 10, 9/28/2021 in Block 11, and 10/01/2021 in Block 12. Check the "Calculating Total Insurable Hours" table to see how many pay periods apply. Because pay periods are in weeks and Roman worked more than the maximum number of pay periods, only report insurable hours for the most recent 53 consecutive pay periods on Roman's ROE.
The total number of hours worked each week for the purposes of receiving insurable earnings is considered insurable hours. The different types of insurable earnings are listed in Appendix 1 and include vacation pay, overtime pay, and holiday pay.
If an employee receives statutory holiday pay, the statutory holiday hours are included in the insurable total working hours, unless the statutory holiday occurred after the date of Block 11 (see Block 17B "Statutory Holidays" for details). In this case, whether the statutory holiday hours need to be included in the insurable total working hours depends on whether the employee's departure is final or not.
An employee's departure is final if there is no prospect of the relationship between the employer and the employee continuing in the future. For example, an employee is terminated, there is no work due to restructuring, the company is closed, or the employee resigns voluntarily. If the departure is final, paid statutory holiday hours that occurred after the date of Block 11 should not be included in the employee's total insurable hours (Block 15A).
Example
Mario started working for your company on February 15, 2021, and his last day at work was December 17, 2021. His departure is final because his position within the company is no longer required. Your company pays employees for statutory holidays that occur in the month of termination. Therefore, Mario will be paid for the statutory holiday on December 25th.
Once Mario's ROE is complete, enter "02/15/2021" in Block 10 and "12/17/2021" in Block 11. To determine the amount in Block 15A, use the most recent 44 pay periods to calculate Mario's total hours worked (because you pay the employee a weekly salary and there are 44 full pay periods, partial pay periods, and zero pay periods during his employment). Even if you paid Mario for the statutory holiday on December 25, you would not include the hours worked on that statutory holiday in your total insurable hours because his departure is final.

Completing Block 15C on the electronic ROE (53 fields)

We consider an employee's separation not final if the employer-employee relationship is expected to continue into the future. For example, if an employee returns to work after a period of leave or intends to be rehired after a layoff (even if the return date is unknown), the separation is not final.

Calculate the employee's total insurable hours.

Example

Block 19 - Sickness/Injury Allowance/Maternity Allowance/Childcare Allowance/Nursing Allowance/Family Care Allowance/Group Salary Compensation Allowance	Upon completing Mai's ROE, enter "05/15/2005" in Block 10, "12/30/2020" in Block 11, and "01/01/2021" in Block 12, as this is the due date for the last pay period. Since Mai worked more than the maximum 27 pay periods, use the last 27 pay periods to determine Mai's total insured hours. Since Mai's departure is not final, include statutory vacation hours in the total insured hours you enter in Block 15A. Also include statutory holiday pay in P. P. 1 (last pay period field) in Block 15c. Enter "01/01/2021" and the amount in Block 17B.
Block 21 - Issuer's Phone Number	53
Block 22 - Certificate	27
This section provides detailed instructions on how to fill out the ROE. If you have any questions, please contact your employer's contact center.	25
You can fill out the administrative information (Blocks 1 to 9, Blocks 13 and 14) in any order. However, you may find it easier to fill out the information in the following order:	13
Step 1: Fill out the employment period information in Blocks 10, 11 and 12. This information indicates the period for which you must report the employee's insurance hours and earnings.	14

Variable Best Weeks

Determine which income is insurance income.

Calculate the total insurance income of employees.

Notes

If the salary of employees is paid by foreign currency, it is the employer's responsibility to convert foreign currency to Canada dollar for the purpose of entering ROE.

Block 16 – Reason for issuing this ROE

The employee's income is consisted of a commission or salary and an irregular commission (eg, a real estate agent or a commissioned sales clerk), or an irregular salary period for employees. In case (for example, some contract employees, etc.), it is necessary to calculate the average amount of weekly employee income during the employment period reported to ROE. See how to use the weekly average formula for details.

Block 14 - Intended withdrawal date (optional)

In block 6, the type of payment period has been identified. Next, it is necessary to specify the continuous salary period that occurs during the employment period (period from block 10 to the date of block 11).
Specifically, the number of all payment periods, partially paid periods, and zero payment periods (employees did not work and did not receive insurance money) in order from the latest salary period. It is necessary to add up to a predetermined upper limit (see the table below). Before filling out the block 15b, it may be spent time to fill in the block 15c.
This makes it easier to calculate the correct amount to enter in the block 15b. You may also be able to reduce the number of calls to ask for details from Service Canada. See Explanation for how to fill in block 15c.
There are three steps to calculate the total insurance revenue to fill in the block 15B:

Code A - Shortage of work (layoff)

Determine the continuous salary period to be used.

Determine which income is insurance income.

Calculate the total insurance income of employees.
Notes
If the salary of employees is paid by foreign currency, it is the employer's responsibility to convert foreign currency to Canada dollar for the purpose of entering ROE.
The employee's income is consisted of a commission or salary and an irregular commission (eg, a real estate agent or a commissioned sales clerk), or an irregular salary period for employees. In case (for example, some contract employees, etc.), it is necessary to calculate the average amount of weekly employee income during the employment period reported to ROE. See how to use the weekly average formula for details.
Even if the employee has unpaid wages (including overtime or dismissal allowance), ROE must include that time and income for the leaving of the bankruptcy, trustee, or an imminent trustee. It will not be blurred.
The amount described in the block 15b and 15C must reflect the amount actually earned by the employees. If the amount paid to the employee is incorrectly revealed, the amount will be taxed. In that case, the amount must be included in the ROE of the payment period that is found to be unable to collect the amount.
In block 6, the type of payment period has been identified. Next, it is necessary to specify the continuous salary period that occurs during the employment period (period from block 10 to the date of block 11).
Specifically, the number of all payment periods, partially paid periods, and zero payment periods (employees did not work and did not receive insurance money) in order from the latest salary period. It is necessary to add up to a predetermined upper limit (see the table below). Before filling out the block 15B, it may be spent time to fill in the block 15c.

Code B - Strike or lockout

This makes it easier to calculate the correct amount to enter in the block 15b. You may also be able to reduce the number of calls to ask for details from Service Canada. See Explanation for how to fill in block 15c.

Code C - Return to school

There are three steps to calculate the total insurance revenue to fill in the block 15B:

Determine the continuous salary period to be used.
Determine which income is insurance income.

Calculate the total insurance income of employees.

Code D - Illness or injury

Notes

Code E - Quit

If the salary of employees is paid by foreign currency, it is the employer's responsibility to convert foreign currency to Canada dollar for the purpose of entering ROE.

Determine which income is insurance income.

The amount described in the block 15b and 15C must reflect the amount actually earned by the employees. If the amount paid to the employee is incorrectly revealed, the amount will be taxed. In that case, the amount must be included in the ROE of the payment period that is found to be unable to collect the amount.
In block 6, the type of payment period has been identified. Next, it is necessary to specify the continuous salary period that occurs during the employment period (period from block 10 to the date of block 11).
Specifically, the number of all payment periods, partially paid periods, and zero payment periods (employees did not work and did not receive insurance money) in order from the latest salary period. It is necessary to add up to a predetermined upper limit (see the table below).
Calculation of total insurance profi t-maximum number of payment periods to be used
Type of payment period

The maximum number of recent salary periods*used for calculating the total insurance profits of employees.

Code F - Maternity

Weekly

Seminar (including no n-standard)
Every month (including no n-standard)

Code G - Retirement

13 salary period per year

*The number of payment periods used to determine the amount to be entered in the block 15b is different from the number of payments used for block 15A.

Determination of the number of payment periods when the payment period is 2 weeks

Code H - Work-Sharing

Your salary payment period is two weeks and ends every other Friday. Sandep started working for your company on May 10, 2021, and the last working day was October 15, 2021. The first salary payment period he worked was partial and ended on May 14, 2021.

Code J - Apprentice training

In addition, Sandep has not worked once in the summer, and has not received any income for the last two weeks.

Code M – Dismissal or suspension

Please enter "10/05/2021" for block 10, "15/10/2021" for block 11, and "15/10/2021" for block 12. To determine the number of applicable salary periods, the number of total salary periods, partial salary, and zero salary period, which has been reduced during the employment period, is counted. In this case, from May 10 to October 15, there were 12 full salary, partial salary, and zero salary period. To calculate San Deep's total insurance revenue, the total insurance income she received during this 12 salary period is the sum.

Determination of the number of salary period when the salary period is monthly

Code N - Leave of absence

Your salary period is the last day of every month. Melanie started working for your company on January 4, 2011, and the last working day was June 18, 2021. In the last 10 years, there has been no employment interruption, and you have not issued a past ROES for her.

Please enter "2011/04/01" for block 10, "18/06/2021" for block 11, and "30/06/2021" for block 12. Check the above "Calculation of the Total Insurance" table for how many monthly salaries are applied. According to this table, the maximum number of valid monthly salary period is 7. Your salary period is every month, and Melanie has been working over the maximum number of salaries, so Melanie's low will report only the most recent seve n-salaried insurance revenue.

Code P - Parental

Once the number of salary periods to be used is determined, it is necessary to determine the insurance income of employees during each salary period, including legal holiday allowance. See: See Appendix 1 for the type of income and insurance time. In any case, legal holiday allowances are included in insurance revenue.

If a statutory holiday occurs during the employment period (that is, before the day you enter block 11), you need to report a legal holiday allowance during the salary period when the legal holiday has occurred.

Code Z - Compassionate care/family caregiver

If the legal holiday occurs after the employment period (after the day of the block 11), the income of the legal holiday must be included in the final salary period.

Code K - Other

example

Determine which income is insurance income.

Terry paid a salary on the legal holiday on January 1, which occurs after the date of the block 11. Please include the legal holiday allowance for January 1st in the final salary period. In this case, it is necessary to enter the legal holiday allowance corresponding to "01/01/2021" in the block 17B.
Once you have determined the insurance revenue received by the employee during each salary period, all insurance revenue will be combined. This amount is the total insurance income of the employee. Enter this on the block 15b.
Note: You must report not only the maximum amount of insurance income received by the EI but also all insurance income received by employees.
For information on how to determine the total insurance time for employees who have stopped working for COVID-19 pandemic reasons, see "Employment Records During COVID-19 period".

Contact name and telephone number

There is a difference in the number of payments of information to fill in the block 15c for the paper ROE and the electronic ROE.

Block 17 – Separation payments

When using a paper ROE, you need to fill out the block 15c only if the employee does not earn a safe income for one or more salary period. The ROE paper block 15c has 27 safe income columns, which can report up to 27 weeks. Once the number of salaries used is determined, it is necessary to determine the insurance income of employees during each salary period, including the legal holiday allowance. See: See Appendix 1 for the type of income and insurance time. In any case, legal holiday allowances are included in insurance revenue.

If the legal holiday occurs after the employment period (after the day of the block 11), the income of the legal holiday must be included in the final salary period.
example
The payment date is the last day of every month. Terry will work on May 21, 2015, and the last working day is December 30, 2020. Enter "21/05/2015" in block 10, "30/12/2020" for block 11, and "31/12/2020" in block 12.

Terry paid a salary on the legal holiday on January 1, which occurs after the date of the block 11. Please include the legal holiday allowance for January 1st in the final salary period. In this case, it is necessary to enter the legal holiday allowance corresponding to "01/01/2021" in the block 17B.

Once you have determined the insurance revenue received by the employee during each salary period, all insurance revenue will be combined. This amount is the total insurance income of the employee. Enter this on the block 15b.

Block 17A – Vacation pay

Note: You must report not only the maximum amount of insurance income received by the EI but also all insurance income received by employees.

For information on how to determine the total insurance time for employees who have stopped working for COVID-19 pandemic reasons, see "Employment Records During COVID-19 period".

There is a difference in the number of payments of information to fill in the block 15c for the paper ROE and the electronic ROE.	When using a paper ROE, you need to fill out the block 15c only if the employee does not earn a safe income for one or more salary period. ROE paper block 15c has 27 columns reporting safe income, which can report a maximum of 27 weeks. Once the number of salary periods to be used is determined, it is necessary to determine the insurance income of employees during each salary period, including legal holiday allowance. See: See Appendix 1 for the type of income and insurance time. In any case, legal holiday allowances are included in insurance revenue.	If a statutory holiday occurs during the employment period (that is, before the day you enter block 11), you need to report a legal holiday allowance during the salary period when the legal holiday has occurred.
If the legal holiday occurs after the employment period (after the day of the block 11), the income of the legal holiday must be included in the final salary period.	example	The payment date is the last day of every month. Terry will work on May 21, 2015, and the last working day is December 30, 2020. Enter "21/05/2015" in block 10, "30/12/2020" for block 11, and "31/12/2020" in block 12.
Terry paid a salary on the legal holiday on January 1, which occurs after the date of the block 11. Please include the legal holiday allowance for January 1st in the final salary period. In this case, it is necessary to enter the legal holiday allowance corresponding to "01/01/2021" in the block 17B.	Once you have determined the insurance revenue received by the employee during each salary period, all insurance revenue will be combined. This amount is the total insurance income of the employee. Enter this on the block 15b.	Note: You must report not only the maximum amount of insurance income received by the EI but also all insurance income received by employees.
For information on how to determine the total insurance time for employees who have stopped working for COVID-19 pandemic reasons, see "Employment Records During COVID-19 period".	There is a difference in the number of payments of information to be filled in the block 15c for the paper ROE and the electronic ROE.	When using a paper ROE, you need to fill out the block 15c only if the employee does not earn a safe income for one or more salary period. ROE paper block 15c has 27 columns reporting safe income, which can report a maximum of 27 weeks.

Note: On April 7, 2013, a new calculation method for claimant unemployment insurance benefit rates came into effect. This new calculation method considers the highest number of weeks in the employee's past year. For this reason, we recommend that you complete block 15C (following the instructions in the online 53-field ROE) even if there is no pay period in which the employee did not receive insurance income.

Vacation taken before it is earned

Block 15C must be filled in with payroll data for the required number of pay periods as shown in the table below, or fewer if the employment period is shorter. For each full pay period, partial pay period, or no pay period, enter the insurance income received by the employee. In this case, enter the insurance income of the last pay period in the first pay column (the column marked "1" in the Pay Period column (P. P.)), the insurance income of the penultimate pay period in the second pay column (P. P. 2), and so on.

For zero pay periods with no insured income, enter "0.

Block 17B – Statutory holiday pay

Enter both dollars and cents. Do not round the total. Do not use a dollar sign.

In P. P. 1, be sure to include the insured amount reported in Block 17, Separate Payments.
See the table below to determine the number of consecutive pay periods to enter in this block.
Calculating Total Insured Income - Paper Law (27 Items)

Pay Period Type

Maximum number of immediately preceding consecutive pay periods* used to calculate the employee's total insured income.

Biweekly

Seminar (including nonstandard)

Monthly (including nonstandard)

13 Pay Periods Per Year

*The number of pay periods used to determine the amount to enter in Block 15C of the ROE form is different from the number of pay periods used in Block 15A.

Example

Your pay period is two weeks long and ends every other Friday. Hassan started working for you on April 5, 2021, and his last day at work was September 17, 2021. He was off on vacation for part of July.

Example of determining the number of pay periods when pay periods are paid weekly

How to represent the rows in Block 15c
Pay Period 1: Last pay period (contains the last day that $1800 of insurance proceeds was paid)
Pay Periods 2 and 3: Full pay period Insurance proceeds for each pay period $1800. 00
Pay Period 4: Partial pay period Insurance proceeds of $750
Payment period 5: Zero payment period without insurance

Payment period 6: Partial payment period without insurance is $ 450

Payment period 7, 8, 9, 10, 11: Complete payment period of $ 1, 800 in insurance for each payment period

Block 17C – Other monies

The 12th year: First payment period (including the first day of work) Insurance target income $ 1, 100. 00

When using electronic ROE, it is necessary to fill in the block 15c and submit 53 weeks of pay data (or less if the employment period is less than 53 weeks). In the first salary period ("1" column in the "P. P." column), the insurance target income for the final salary period is the second salary period ("p. P. 2"). Be sure to fill in the insurance target income during the final salary period. If the salary period without income is zero, enter "0, 00".

See the table below for the continuous salary period to enter this block.

Total calculation of insurance income-Electronic ROE (53 field)	When using a paper ROE, you need to fill out the block 15c only if the employee does not earn a safe income for one or more salary period. ROE paper block 15c has 27 columns reporting safe income, which can report a maximum of 27 weeks. Once the number of salary periods to be used is determined, it is necessary to determine the insurance income of employees during each salary period, including legal holiday allowance. See: See Appendix 1 for the type of income and insurance time. In any case, legal holiday allowances are included in insurance revenue.	The maximum number of recent consecutive salary periods used to calculate the total income of the insured
Weekly	Every two weeks	Hal f-term (including no n-standard)
Every month (including no n-standard)	13 salary period per year	Variable Best Weeks is a nationwide method for calculating the EI benefit rate on a weekly basis. This calculates the amount of benefits according to the status of the labor market in each region. Specifically, the EI benefit rate is calculated using the best (maximum) income week during the receiving period.
Currently, the ROE form has enough space to fill in 27 salary information per week.	For this reason, if you use ROE format with a weekly salary system, you can provide data from 28 to 53 salary period by attaching another worksheet to each ROE copy. If necessary, you can also use a weekly worksheet to provide additional salary information.	Note: When using a 5 3-field electronic ROE or providing the same information to the ROE section 15c of paper, the service Canada is usually less likely to receive calls or requests for salary information. < SPAN> Payment period 5: Zero payment period without insurance
Payment period 6: Partial payment period without insurance is $ 450	Payment period 7, 8, 9, 10, 11: Complete payment period of $ 1, 800 in insurance for each payment period	The 12th year: First payment period (including the first day of work) Insurance target income $ 1, 100. 00
When using electronic ROE, it is necessary to fill in the block 15c and submit 53 weeks of pay data (or less if the employment period is less than 53 weeks). In the first salary period ("1" column in the "P. P." column), the insurance target income for the final salary period is the second salary period ("p. P. 2"). Be sure to fill in the insurance target income during the final salary period. If the salary period without income is zero, enter "0, 00".	See the table below for the continuous salary period to enter this block.	Total calculation of insurance income-Electronic ROE (53 field)
Type of payment period	The maximum number of recent consecutive salary periods used to calculate the total income of the insured	Weekly
Every two weeks	Hal f-term (including no n-standard)	Every month (including no n-standard)
13 salary period per year	Variable Best Weeks is a nationwide method for calculating the EI benefit rate on a weekly basis. This calculates the amount of benefits according to the status of the labor market in each region. Specifically, the EI benefit rate is calculated using the best (maximum) income week during the receiving period.	Currently, the ROE form has enough space to fill in 27 salary information per week.
For this reason, if you use ROE format with a weekly salary system, you can provide data from 28 to 53 salary period by attaching another worksheet to each ROE copy. If necessary, you can also use a weekly worksheet to provide additional salary information.	Note: When using a 5 3-field electronic ROE or providing the same information to the ROE section 15c of paper, the service Canada is usually less likely to receive calls or requests for salary information. Payment period 5: Zero payment period without insurance	Payment period 6: Partial payment period without insurance is $ 450
Payment period 7, 8, 9, 10, 11: Complete payment period of $ 1, 800 in insurance for each payment period	The 12th year: First payment period (including the first day of work) Insurance target income $ 1, 100. 00	When using electronic ROE, it is necessary to fill in the block 15c and submit 53 weeks of pay data (or less if the employment period is less than 53 weeks). In the first salary period ("1" column in the "P. P." column), the insurance target income for the final salary period is the second salary period ("p. P. 2"). Be sure to fill in the insurance target income during the final salary period. If the salary period without income is zero, enter "0, 00".
See the table below for the continuous salary period to enter this block.	Total calculation of insurance income-Electronic ROE (53 field)	Type of payment period
The maximum number of recent consecutive salary periods used to calculate the total income of the insured	Weekly

Every two weeks

Hal f-term (including no n-standard)

13 salary period per year
Variable Best Weeks is a nationwide method for calculating the EI benefit rate on a weekly basis. This calculates the amount of benefits according to the status of the labor market in each region. Specifically, the EI benefit rate is calculated using the best (maximum) income week during the receiving period.

Block 18 – Comments

Currently, the ROE form has enough space to fill in 27 salary information per week.

For this reason, if you use ROE format with a weekly salary system, you can provide data from 28 to 53 salary period by attaching another worksheet to each ROE copy. If necessary, you can also use a weekly worksheet to provide additional salary information.

Note: When using a 5 3-field electronic ROE or providing the same information to the ROE section 15c of paper, the service Canada is usually less likely to receive calls or requests for salary information.

Block 19 – Paid sick/maternity/parental/compassionate care/family caregiver leave or group wage loss indemnity payment

We have assigned codes to the most common reasons for issuing an ROE. In field 16, enter the code that most closely matches the reason for which you issued an ROE. Read the information below for more information on what each code means and when to use it.

Notes
Even if an employee is casual or part-time, you need to know why the employee is no longer working. For this reason, you should enter a code in Exhibit 16 whether the employee is full-time, part-time or casual.

Types of paid sick, maternity, parental, compassionate care and family caregiver leave and how to document on an ROE

If you issue an ROE for more than one reason, enter the first applicable code in Exhibit 16.	Misrepresenting the reason for issuing an ROE is a serious offence. If you knowingly make a false or misleading statement about the reason for issuing an ROE, you may be subject to a fine or prosecution. Knowledge means "full knowledge of the facts."	Service Canada has automated how we process ROEs. In this technology environment, if you provide a comment in block 18, the ROE will be removed from the automated processing system and will have to be manually reviewed by Service Canada personnel. This review slows down the process and sometimes requires an official to be briefed over the phone. For this reason, you should only provide a comment in block 18 in exceptional cases. Do not provide a comment that merely confirms information already provided.
Code A is the most commonly used code. A "staff shortage" occurs when an employer has to lay off an employee, so use this code if the employee has been laid off. For example, use code A if you are issuing an ROE for reasons such as contract expiration, end of season, temporary termination of operations, etc.	For example (this list is not exhaustive):	Contract expiration or end of season

End of contract, end of season, end of seasonal contract, end of contract period

End of fiscal year
Temporary suspension of operations

Permanent closure

End of contract, end of season, end of seasonal contract, end of contract period

Company restructuring
Temporary suspension of operations

End of contract, end of season, end of seasonal contract, end of contract period

Service Canada is phasing out the use of this code. Instead of code C, use one of the following codes:
Temporary suspension of operations

If your employee retires to participate in a governmen t-certified apprentice training program, use Code J "Apprentice Training".

Note: If you are hiring students in other ways in the summer course, c o-op, or a designated period of employment, you can use it if you meet the Condition A "Lack of work".
Use Code D if an employee temporarily leaves a job due to illness or injury.

Block 20 – Communication preferred in English or in French

If an employee starts to leave, use Code E. For example, if an employee retires to get another job, if he accompanies a spouse who has to move to another place for work, if he returns to school voluntarily, or employees This is the case where a member decides to leave the job forever for health reasons.

Block 21 – Telephone number of issuer

If you are using ROE paper, fill in the comments 18 "Comments". For example, you can write "take another job", "follow your spouse", "return to school", "voluntary separation", "health reasons". If you are using ROE Web online, select the appropriate option from the dro p-down menu.

Block 22 – Certification

For example (this list does not cover everything):

Get another job

Chapter 3: Instructions for special groups of workers

In this section

Move with your spouse
Return to school
Voluntary retirement
Health reasons
Note: If workers leave the workplace due to forced retirement, see Code G "Retirement".

Contract workers who are not paid on a regular basis

Code F is used only when pregnant or recently giving birth is leaving the workplace to take childbirth leave. Not applied to foster parents and parents who are not pregnant or giving birth.

Definition of a contract worker

Note

Block 6 - Pay period type

If the employee is pregnant and the salary is first suspended for maternity leave, use the code D "illness or injury" first. In this case, there is no need to correct ROE when employees take maternity leave.

Block 10 - First day worked

See below if the worker is a foster parent or a newborn parent who has just given birth. Code P-parent

Block 11 - Last day for which paid

(Approval based on the compulsory / labor reduction system)

Block 12 - Final pay period ending date

If the employee is leaving due to retirement or a Service Canada approved reduction in workforce, use code G. If you are using the ROE form and the employee is leaving due to an approved reduction in workforce, write "Approved workforce reduction" in section 18. If you are using the ROE web, select "Approved Workforce Reduction" from the drop-down menu. For more information, see the Reduction in Workforce Schedule.

Block 15A - Total insurable hours

Note: If the employee is leaving voluntarily, see code E, "Resignation".

If the employee is participating in the Service Canada Work-Sharing program, use code H.

How to use the weekly averaging formula

If the employee is leaving temporarily to participate in a government-certified apprenticeship training program, use code J.

If the employer is initiating the separation for reasons other than dismissal or retirement (i. e., the employee is leaving because they have been terminated by the employer), use code M. Also use this code if the employee is suspended from work.
This code is also used if an employee is terminated within the probationary period because they were not qualified for the position (i. e., the employee did not perform the duties of the position satisfactorily). If you are using the ROE form and the employee is terminated within the probationary period, enter "Terminated within the probationary period" in Exhibit 18 "Comments". If you are using the ROE web on the web, select "Terminated within the probationary period" from the drop-down menu.
If an employee is temporarily leaving the workplace due to a leave of absence, use the N code. For example, if an employee is taking unpaid leave, use code N.

Block 15B - Total insurable earnings

Note: Instead, use code D "Illness or injury", code F "Maternity", code P "Childcare", and code G "Caregiver/family care", respectively.

Note: If an employee is pregnant or has recently given birth, see code F "Maternity".

If an employee is temporarily leaving the workplace to claim carer's or family care benefits, use code Z.
Most of the reasons for issuing ROE are covered by the above code. Use code K only in exceptional situations (see the following example). If any of the above reasons does not apply, use Code K and describe the description in Attachment 18 "Comments".
For example (this list does not cover everything):

Salary payer / Change of owner or company name

Change of payment period type
Employee death
Service Canada requested ROE.

Block 15C - Insurable earnings by pay period

Also, in the 16th section, if you need detailed information and explanations about the reason for issuing ROE, you must enter the name and telephone number of the person in charge in the organization that can be provided immediately. Not.

Box 17 (A, B, C) fills out all payments or benefits other than normal salaries, which the employer paid or paid by the employer as a result of the turnover. A job separation refers to the period when employee income is interrupted. There are the finals and those that are not the finals.

It is not a matter of when the employer pays employees a turnover allowance. For example, employees can receive these payments and benefits:

Final salary period

You can always receive it after notification of leaving a job.

At a later date (whether or not the income is interrupted) while the income is interruption.

Include all turnover allowances in Box 17, regardless of whether payment or benefits are considered insurance target income. If necessary, fill in the insurance amount on 15B and 15c. For more information about what payments and benefits are considered insurance, see the appendix 1 for the type of income and the time eligible for insurance.
Note: Do not include the unpaid job allowance in the block 17.

In this block, the employer will pay the employee paid or will be paid for the leave of the job. The table below describes various payment methods for vacation allowances and whether to report it on Attachment 17a.	Types of vacation allowance and essential items	Type of holiday allowance	Content	Required items	What is included in each payment
1	It is usually paid as a percentage of employees' income during the salary period.	2	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	3	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
4	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	5	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	6	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
7	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	8	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	9	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
10	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	11	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	12	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
13	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	14	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	15	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
16	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	17	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	18	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
19	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	20	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	21	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
22	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	23	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	24	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
25	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	26	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	27	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
28	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	29	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	30	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
31	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	32	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	33	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
34	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	35	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	36	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
37	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	38	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	39	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
40	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	41	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	42	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
43	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	44	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	45	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
46	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	47	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".	48	Do not report the amount to Field 17a. Do not include comments such as "included in each payment" or "paid for each payment".
49	Representation of Block 15C of ROE	50	Representation of Block 15C of ROE	51	Representation of Block 15C of ROE
52	Representation of Block 15C of ROE	53	Representation of Block 15C of ROE	n/a	n/a

Real estate agents

Pay Period 7: First pay period (partial) premium income, $675

Definition of a real estate agent

Enter the following information in Block 17B: 12/25/2020: $75 USD 1/1/2021: $75 USD

When an interruption of earnings occurs

Note: If Hugo's retirement is the final, 14 hours on a legal holiday will not be included in the total insurance time of block 15A.

In this block, except for holiday allowance (block 17A) or legal holiday allowance (block 17B), the amount of payment or allowance to be paid by the employer to be paid by the employer to leave the employee is the amount of insurance target income. Fill in regardless of whether it will be regarded. The following table shows an example of the amount to be filled in block 17c.

Note: In the case of ROE paper, if you need space, you can use block 18.

Block 6 - Pay period type

How to describe the type of separation and ROE

Block 10 - First day worked

Payment or benefits

Block 11 - Last day for which paid

explanation

Block 12 - Final pay period ending date

Information to fill in the block 17c

Block 15A - Total insurable hours

Bonus-closed / loyalty

Financial bonuses or royalty bonuses are usually announced as part of the financial contract. Usually, the payment conditions are to continue working until the store is announced and the employees are enrolled and all production or cleaning is completed.

Block 15B - Total insurable earnings

Bonus --Closure/reliability "and the amount.

Bonus-Event

Block 15C - Insurable earnings by pay period

Event bonuses will be paid for a specific event, such as work anniversary, tax and calendar usage fees, and conclusion of labor agreements.

Enter the amount of bonus-event. If you are using Roe Paper, enter the event date in item 18. If you are using Roe Web Online, fill in the event date in the corresponding column.

Bonus-Holiday

Commission salespeople

Holiday bonuses are paid to employees to recognize certain holidays (eg, Christmas).

Definition of a commission salesperson

Fill in the bonus-Holiday ". If you are using Roe Paper, enter the holiday date in Piece 18. If you are using the ROE Web, enter a holiday in the corresponding field.

When an interruption of earnings occurs

Bonus-Production/ motivation

Block 6 - Pay period type

Block 10 - First day worked

BONU S-PRODUCTION/INCENTIVE "is entered. If you are using the ROE form, fill in the employment period when the bonus is applied to the field 18. If you are using the ROE web online, enter the employment period date in the corresponding field.

Block 11 - Last day for which paid

explanation

Block 12 - Final pay period ending date

Block 15A - Total insurable hours

Bonu s-Stay/Retension/Contract/Compression Contract/End of Season ".

Bonu s-Retired / Retirement

Block 15B - Total insurable earnings

Payment or retirement bonuses are usually paid to evaluate their lon g-term service at the end of employment.

Block 15C - Insurable earnings by pay period

Fill in the bonus-retirement/ retirement ".

Enter the amount of bonus-event. If you are using Roe Paper, enter the event date in item 18. If you are using Roe Web Online, fill in the event date in the corresponding column.

Teachers

Bonus-Others include money other than normal rewards, or other money other than money to be paid or paid (when the money is not applicable to the type of bonus above).

Definition of a teacher

Bonus-Others Please fill in the amount. Fill in the bonus on the block 18.

Achievements managed by the employer (also called chips)

Performance (also called chips) is paid to specific employees in the service industry separately by the employer, separately from the normal salary. Performance salaries are usually paid as part of the regular salary of employees. Fill in the block 17c only in the case of separation payment.

Block 6 - Pay period type

Block 10 - First day worked

Reward payment

Block 11 - Last day for which paid

(Approval based on the compulsory / labor reduction system)

Block 12 - Final pay period ending date

Enter the "reward", the amount, and the date from the date of the service. If you are using ROE paper, fill in the date when the "reward" is applied to the block 18. If you are using Roe Web Online, fill in the corresponding block.

Block 15A - Total insurable hours

Notice allowance

The wage paid if the employer does not make a sufficient notification of dismissal or retire.

Pay in Lieu of Notice "" Enter the amount.
Profit distribution

Profit sharing is a distribution of profits paid to employees by dismissal.

How to use the daily averaging formula

Fill in the "profit distribution" and the amount.

Credit compensation / retirement compensation
Retirement deduction / retirement compensation is a form of retirement allowance (often added to retirement allowance or assisted in retirement allowance instead of retirement). In order to be recognized as a retirement allowance, the payment must be one of the facts of lon g-awaited or abolition of positions. "Retirement" does not necessarily mean the retirement of an employee, but means retirement from a specific position.
Retirement leave / retirement compensation can include unpaid cumulative disease leave credit. The cumulative injury and sick leave credit is not considered to be an insurance credit if it is paid as a part of the credit / pension reward (see the Credit Credit Credit below if the employee has an insurance injury and sick leave credit).

Note: This amount is not possible to exceed the regular weekly amount of employees if the employee is added to the weekly EI benefit amount, and the bank leave, leave credit, and retire. It cannot be used to reduce other cumulative employment benefits such as money.

Block 15B - Total insurable earnings

remarks

If the insurance money does not apply to the category in the previous table, include it in "Others". If it is a money other than insurance money, what does not apply to the category in the preceding table can be included in "Prioritator" or "retirement allowance" instead of "Other". Be sure to fill out what payments were made in the block 18.

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

When filling out insurance gains on block 17a, 17B, and 17c, these amounts must be added to the total insurance gain reported to the block 15b and 15c (p. 1 field). For example, the vacation allowance paid for leaving the job is considered insurance money, so it will be added to the sum of 15B and 15c. However, if the employer pays a retirement leave / retirement fee, the block 17c will include the deduction amount, but will not be added to the total block 15B and 15c, which is considered insurance revenue.

In the block 18, please specifically fill in the exceptional situations you want to contact the service Canada to clarify ROE information. This will prevent the service Canada from receiving calls for additional details.

There is no need to repeat the information already filled in the block 18 form. For example, if you enter code A in block 16, you do not need to enter a comment such as "temporary suspension" or "employee reefoff" in block 18. Note: This amount is not possible to exceed the regular weekly amount of employees if the employer is added to the weekly EI benefit. It cannot be used to reduce other cumulative employment benefits, such as credit and retirement allowance.

remarks
If the insurance money does not apply to the category in the previous table, include it in "Others". If it is a money other than insurance money, what does not apply to the category in the preceding table can be included in "Prioritator" or "retirement allowance" instead of "Other". Be sure to fill out what payments were made in the block 18.
When filling out insurance gains on block 17a, 17B, and 17c, these amounts must be added to the total insurance gain reported to the block 15b and 15c (p. 1 field). For example, the vacation allowance paid for leaving the job is considered insurance money, so it will be added to the sum of 15B and 15c. However, if the employer pays a retirement leave / retirement fee, the block 17c will include the deduction amount, but will not be added to the total block 15B and 15c, which is considered insurance revenue.
In the block 18, please specifically fill in the exceptional situations you want to contact the service Canada to clarify ROE information. This will prevent the service Canada from receiving calls for additional details.
There is no need to repeat the information already filled in the block 18 form. For example, if you enter code A in block 16, you do not need to enter a comment such as "temporary suspension" or "employee reefoff" in block 18. Note: This amount is not possible to exceed the regular weekly amount of employees if the employee is added to the weekly EI benefit amount, and the bank leave, leave credit, and retire. It cannot be used to reduce other cumulative employment benefits such as money.

remarks

If the insurance money does not apply to the category in the previous table, include it in "Others". If it is a money other than insurance money, what does not apply to the category in the preceding table can be included in "Prioritator" or "retirement allowance" instead of "Other". Be sure to fill out what payments were made in the block 18.
When filling out insurance gains on block 17a, 17B, and 17c, these amounts must be added to the total insurance gain reported to the block 15b and 15c (p. 1 field). For example, the vacation allowance paid for leaving the job is considered insurance money, so it will be added to the sum of 15B and 15c. However, if the employer pays a retirement leave / retirement fee, the block 17c will include the deduction amount, but will not be added to the total block 15B and 15c, which is considered insurance revenue.
In the block 18, please specifically fill in the exceptional situations you want to contact the service Canada to clarify ROE information. This will prevent the service Canada from receiving calls for additional details.
There is no need to repeat the information already filled in the block 18 form. For example, if you enter code A in block 16, you do not need to enter a comment such as "temporary suspension" or "employee reefoff" in block 18.
Note: In recent years, ROE processing has been automated. In this technical environment, if you fill out a comment on the block 18, the ROE will be deleted from the automatic processing system, and the service Canada staff will need to check it manually. This screening is slowed down, and sometimes you need to receive explanations by the officer in charge. For this reason, please fill in a comment on the block 18 only in exceptional cases. Do not fill in the comments that have already been entered. For the types of comments to be filled in block 18, see the Block 16 "Reasons to issue this ROE", the block 17A "holiday allowance", and the block 17c "Other Money".

Block 19 is a group of illness, maternity leave, childcare leave, palliative care leave, family care leave, or employee paid by employees, or employees. It is necessary to fill in only if you receive the payment of the thre e-party compensation system.

remarks

remarks
If the insurance money does not apply to the category in the previous table, include it in "Others". If it is a money other than insurance money, what does not apply to the category in the preceding table can be included in "Prioritator" or "retirement allowance" instead of "Other". Be sure to fill out what payments were made in the block 18.
When filling out insurance gains on block 17a, 17B, and 17c, these amounts must be added to the total insurance gain reported to the block 15b and 15c (p. 1 field). For example, the vacation allowance paid for leaving the job is considered insurance money, so it will be added to the sum of 15B and 15c. However, if the employer pays a retirement leave / retirement fee, the block 17c will include the deduction amount, but will not be added to the total block 15B and 15c, which is considered insurance revenue.
In the block 18, please specifically fill in the exceptional situations you want to contact the service Canada to clarify ROE information. This will prevent the service Canada from receiving calls for additional details.

Information to fill in field 19

Insuranc e-friendly illness paid by the employer (paid sick leave)
Disease leave insurance paid by the employer. EI insurance premiums are deducted.
When filling out insurance gains on block 17a, 17B, and 17c, these amounts must be added to the total insurance gain reported to the block 15b and 15c (p. 1 field). For example, the vacation allowance paid for leaving the job is considered insurance money, so it will be added to the sum of 15B and 15c. However, if the employer pays a retirement leave / retirement fee, the block 17c will include the deduction amount, but will not be added to the total block 15B and 15c, which is considered insurance revenue.
Enter the amount received by the employee in the "amount" box per day or a week. Be sure to check "per day" or "per week". If the amount is different for each week, enter the average amount or an estimate amount, and explain that the amount is the average amount or estimate in box 18.

The date to fill in the block 11 must be the last day for employees to pay for illness.

Since these payments are covered by insurance, it is necessary to include both the insurance target time and the insurance income in the 15A, 15B, and 15C sections.
- These payments are considered to be insurance.
- In the "amount" column, fill in the amount received by the employee per day or per week. Be sure to check either "per day" or "per week". If the amount is different for each week, enter the average amount or an estimate, and explain that the amount is the average amount or estimated amount in box 18.
The date of entering in block 11 must be the last day of employees paying childcare leave, childcare leave, palliative care leave, and family care leave.

remarks
- If the insurance money does not apply to the category in the previous table, include it in "Others". If it is a money other than insurance money, what does not apply to the category in the preceding table can be included in "Prioritator" or "retirement allowance" instead of "Other". Be sure to fill out what payments were made in the block 18.
- The date to enter the block 11 must be the last day when the employee paid WLI.
- Since these payments are covered by insurance, sections 15A, 15B, and 15c must include both insurance target time and insurance income.
- In the "amount of money, enter the amount received by employees from a third party per day or per week (when it is known). If you do not know the exact amount, fill in the approximate amount and specify that the box 18 is the approximate amount. Be sure to check "Per Day" or "Per Week".
- The date to fill in the block 11 must be the last day that the employee worked for the employer before the start of WLI.
How to calculate a teacher's insurable earnings (Blocks 15B and 15C) for an electronic ROE (53 fields)

Since these payments are not covered by insurance, do not include the working hours and income of block 15A, 15B, and 15c.

This block fills out whether the employer wants to communicate in English or French.

In this block, fill in the 1 0-digit phone number of the person in charge who can answer questions from the service Canada for the information recorded in ROE.

In this block, those who fill in ROE prove that the information described in ROE is correct.
- The term "Fully Knowingly" means "after knowing the facts enough."
- Contractors whose rewards are not paid regularly
Real estate agent
- remarks
- If the insurance money does not apply to the category in the previous table, include it in "Others". If it is a money other than insurance money, what does not apply to the category in the preceding table can be included in "Prioritator" or "retirement allowance" instead of "Other". Be sure to fill out what payments were made in the block 18.
- When filling out insurance gains on block 17a, 17B, and 17c, these amounts must be added to the total insurance gain reported to the block 15b and 15c (p. 1 field). For example, the vacation allowance paid for leaving the job is considered insurance money, so it will be added to the sum of 15B and 15c. However, if the employer pays a retirement leave / retirement fee, the block 17c will include the deduction amount, but will not be added to the total block 15B and 15c, which is considered insurance revenue.
- In the block 18, please specifically fill in the exceptional situations you want to contact the service Canada to clarify ROE information. This will prevent the service Canada from receiving calls for additional details.
A contract employee is an employee who is hired in the occupation of the insured, worked under a fixe d-term contract, and is not regularly paid. This contract employee includes irregular employees with a salary payment period, employees who pay for the pay, and employees who receive lum p-sum payments instead of regular salaries.

remarks
- Enter the contract start date in block 10. If an employee had previously lost his income during this contract, and issued ROE, after issuing the previous ROE, enter the first day when the employee returned to work.
- In the block 11, if you issue ROE for another reason (such as maternity leave, etc.) for another reason (such as maternity leave), or for another reason (such as maternity leave), in the block 11.
- In the block 12, enter the weekday date to which the date of block 11 belongs.
- If a contract employee actually works and knows the number of hours paid, the employee is assumed that the employee has insurance for the number of hours. For example, if a contract employee has a contract for 32 hours a week, the contract employee has 32 hours a week insurance.
Note: If you do not know the actual number of working hours, you can agree with the contract employee about the number of insurance hours that can obtain the salary that is usually paid. It must be something). However, if there is no contract or agreement on working hours, or if you do not reach the agreement, the number of insurance revenue is that your employees work on January 1, the year when the revenue was paid. It is determined by dividing by the minimum wage applied by the prisons. Income should not exceed 7 hours a day or 35 hours a week.
1. To calculate the amount to be filled in block 15b and 15c, the average formula must be used. There are three steps in the weekly calculation formula:
2. Add all insurance revenue received by employees in the past 52 weeks (when small, actual work weeks).
Deduct the insurance money received by the employee due to the separation (see the block 17 "Prioritage allowance" for details). The next section describes how to enter a specific ROE block for contract workers whose wages are not regularly paid.
- A contract employee is an employee who is hired in the occupation of the insured, worked under a fixe d-term contract, and is not regularly paid. This contract employee includes irregular employees with a salary payment period, employees who pay for the pay, and employees who receive lum p-sum payments instead of regular salaries.
- Enter "weekly salary" as a type of salary period.
Enter the contract start date in block 10. If an employee had previously lost his income during this contract, and issued ROE, after issuing the previous ROE, enter the first day when the employee returned to work.
- In the block 11, if you issue ROE for another reason (such as maternity leave, etc.) for another reason (such as maternity leave), or for another reason (such as maternity leave), in the block 11.
In the block 12, enter the weekday date to which the date of block 11 belongs.

remarks
- remarks
- Disease leave insurance paid by the employer. EI insurance premiums are deducted.
- When filling out insurance gains on block 17a, 17B, and 17c, these amounts must be added to the total insurance gain reported to the block 15b and 15c (p. 1 field). For example, the vacation allowance paid for leaving the job is considered insurance money, so it will be added to the sum of 15B and 15c. However, if the employer pays a retirement leave / retirement fee, the block 17c will include the deduction amount, but will not be added to the total block 15B and 15c, which is considered insurance revenue.
- Deduct the insurance money received by the employee due to the separation (see the block 17 "Prioritage allowance" for details). The following section describes how to enter a specific ROE block for contract workers whose wages are not regularly paid.
Information to fill in field 19
- Insuranc e-friendly illness paid by the employer (paid sick leave)
- Enter the contract start date in block 10. If an employee had previously lost his income during this contract, and issued ROE, after issuing the previous ROE, enter the first day when the employee returned to work.
- When filling out insurance gains on block 17a, 17B, and 17c, these amounts must be added to the total insurance gain reported to the block 15b and 15c (p. 1 field). For example, the vacation allowance paid for leaving the job is considered insurance money, so it will be added to the sum of 15B and 15c. However, if the employer pays a retirement leave / retirement fee, the block 17c will include the deduction amount, but will not be added to the total block 15B and 15c, which is considered insurance revenue.
- In the block 12, fill in the weekday date to which the block 11 belongs.
If a contract employee actually works and knows the number of hours paid, the employee is assumed that the employee has insurance for the number of hours. For example, if a contract employee has 32 hours a week, the contract employee has 32 hours a week insurance.

remarks
- Enter the contract start date in block 10. If an employee had previously lost his income during this contract, and issued ROE, after issuing the previous ROE, enter the first day when the employee returned to work.
- In the block 11, if you issue ROE for another reason (such as maternity leave, etc.) for another reason (such as maternity leave), or for another reason (such as maternity leave), in the block 11.
- Deduct the insurance money received by the employee due to the separation (see Block 17 "Prioritator" for details).
- Divide this insurable income by 52 (or by the number of weeks actually worked if less). This amount is your average weekly income.
Note: If you do not know the actual number of working hours, you can agree with the contract employee about the number of insurance hours that can obtain the salary that is usually paid. It must be something). However, if there is no contract or agreement on working hours, or if you do not reach the agreement, the number of insurance revenue is that your employees work on January 1, the year when the revenue was paid. It is determined by dividing by the minimum wage applied by the prisons. Income should not exceed 7 hours a day or 35 hours a week.
- Example
- Willie worked 48 weeks before his contract expired. To enter in block 15B, you must use the weekly average formula as follows:
- Add up all insurable income received by Willie during the 48 weeks of his contract to get a total of $64.
- Because Willie did not use all of his vacation pay, you owe Willie $2. 0000 in benefits due to the separation. Subtract this amount from your total insurable income ($64. 195. 28 - $2. 450 = $61. 000).
To calculate average weekly earnings, divide this insurable income by 48 weeks ($61. 745. 28 ÷ 48 = $1. 286. 36). Therefore, Willie's average weekly earnings is $1. 286. 36.
- To calculate the amount to enter in Box 15B:
- Multiply average weekly earnings by 27 ($1. 286. 36 x $27 = $34. 7372).
- Add any benefits the employee received due to separation. For Willie, add the vacation pay he received ($34. 731, 72 + $2. 450 = $37. 181, 72).
$37 in Block 15B.
- For contract employees, you only need to complete Block 15C if you are issuing your ROE electronically.
Self-employed fishers

To complete Field 15C, use the average weekly earnings calculated in Field 15B to complete all applicable pay periods except P. P. 1 (last pay period) in Field 15C. In the P. P. 1 field, add the insurance amount the employee received in installments to the average weekly earnings.

Example (continued)

To complete Block 15C of Willie's ROE, do the following:

Definition of a self-employed fisher

Completing Block 15C of Willie's ROE

Legend
- P. 1: Last pay period - 1. Average weekly earnings of $286, 36 plus 2. Vacation pay of $450.
- Years 2-48: All pay periods, average weekly earnings $1, 286. 36
- Column 1 Year 1
- Column 1 Insurable income
Column 2 P. P.

When to issue an ROE for self-employed fishers

Column 2 Insurance revenue

Column 3 IP

Column 3 Insurance revenue

3. 736, 36

Block 1 – Serial number

1. 286, 36

If you submit ROE electronically, you no longer need to print a copy of the paper, but if an employee demands a copy, it is recommended that you provide a copy as a courtesy. However, be sure to tell your employees that these paper should not be handed to the service Canada office.

Block 2 – Serial number of ROE amended or replaced

1. 286, 36

Note: Amended ROE

1. 286, 36

Fishing sale price adjustments/bonuses

1. 286, 36

1. 286, 36
- 1. 286, 36
- 1. 286, 36
- 1. 286, 36
1. 286, 36
- 1. 286, 36
- 1. 286, 36
- 1. 286, 36
1. 286, 36

Block 3 – Employer's payroll reference number

1. 286, 36

Block 4 – Employer's name and address

1. 286, 36

Block 5 – Postal code

If Service Canada requests it, issue an amended ROE.

Block 6 – Insurable earnings

1. 286, 36

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

1. 286, 36

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

1. 286, 36

Note: Blocks 6A and 6B

1. 286, 36

Block 6C – Share of insurable earnings ($)

1. 286, 36

1. 286, 36
- 1. 286, 36
- 1. 286, 36
- 1. 286, 36
- 1. 286, 36
Note: British Columbia only

1. 286, 36

Block 7 – Canada Revenue Agency Business Number

1. 286, 36

Block 8 – Name and address of self-employed fisher

1. 286, 36

Block 9 – Social Insurance Number

1. 286, 36

Block 10 – Commercial Fishing Vessel Number (CFVN)

1. 286, 36

Block 11 – Reason for issuing this ROE

1. 286, 36

1. 286, 36

1. 286, 36

Block 12 – Comments

1. 286, 36

1. 286, 36

Block 13 – Certification

1. 286, 36

Get another job

For more information

1. 286, 36

1. 286, 36
- 1. 286, 36
- 1. 286, 36
- 1. 286, 36
Chapter 4: Insurability, useful websites, order of paper ROEs and the Employer contact centre

In this section
- 1. 286, 36
- 1. 286, 36
- 1. 286, 36
Enquiries about insurability

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- The following is information about how to fill in the specific part of ROE for real estate brokerage.
Real estate intermediaries are those who retain their licenses issued by state authorities in order to engage in business outsourcing real estate buying and selling.

Useful websites

Employment Insurance for employers

In the case of a real estate broker, the income is cut off only when the broker license is returned, stopped, canceled, or when the broker stopped doing the following for any of the following reasons: illness, injury, quarantine, pregnancy/ childbirth, It provides one or more of the applicants or care for one or more children (childcare leave), and care for a seriously ill or injured family for the purpose of adoption (childcare leave). Or family care leave).

ROE Web

If a real estate agent stops working for other reasons, there is no loss of income while keeping such a license.

Work-Sharing Program

Precautions It is inadequate to return the license to a broker during the winter holidays, and prove that it no longer has such a license.

For real estate brokers, "weekly payment" will be introduced as a type of payment period.

Enter the employment start date in box 10. If an employee has previously lost his income during this employment period and ROE is issued, the first day of the employee returns after the previous ROE is issued.

Report on Hirings Program

Field 11 will enter one of the last day of employment as an insured if the ROE is issued for the day of employment or for another reason (such as maternity leave, etc.).

Automated Earnings Reporting System

In the case of a real estate agent, enter the date of Saturday of the week to which the date of Field 11 belongs to the field 12.

Request for Payroll Information

The Canada Revenue Agency's My Business Account

If the number of hours a real estate agent actually worked and was compensated is known, he or she is deemed to have those insured hours. For example, if a real estate agent has an employment contract that specifies 32 hours as the normal number of hours worked per week. I believe the agent has 32 insured hours per week.

To order paper ROEs or to speak to an advisor

Note: If the actual number of hours worked is unknown, you and the agent can come to an agreement on the number of insured hours that you would normally be paid to earn (the hours agreed upon must be reasonable in the circumstances of your employment). However, if no contract or agreement exists or no agreement can be reached regarding the hours worked, the number of insured hours is determined by dividing the insured earnings by the applicable minimum wage in the state or territory in which the employee works, in effect on January 1 of the year in which the earnings were paid. It must not exceed 7 hours per day or 35 hours per week.

To determine the amount that falls under Block 15B for a real estate agent, you must calculate the average weekly earnings that the employee receives. To do this, use the weekly average formula. Once you have calculated the average weekly earnings, multiply this amount by 27 (or less if your employment period is less than 27 weeks). Finally, add the insurance amount received by the employee due to separation (see Block 17, Separation Payment). This is the employee's total insurance income.

Annex 1: Summary chart – Type of earnings, insurable/non-insurable earnings and hours, and pay-period allocation

For more information on how to calculate this amount, see the "Employees not paid on a regular basis" example.

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

Use the average weekly earnings calculated in Block 15B to complete Block 15C for all applicable pay periods except P. P. 1 (last pay period). In the P. P. 1 field, add the insurance amount received by the employee due to installments to the average weekly earnings.

Summary chart of insurable earnings and hours
- For more information on how to complete Block 15c, see the "Contract workers not paid on a regular basis" example.
- The following sections explain how to complete the specific blocks of the ROE for commission agents.
- Commission salespeople are employees who are paid commission only or a combination of a salary and an irregular commission.
- However, this does not apply if the reason is illness, injury, quarantine, pregnancy/birth, adoption (parental leave), or caring for/supporting a critically ill or injured family member (family care sheet). In other words, if an employee stops working for other reasons, income will not stop for as long as the contract continues.
- Enter the pay period type as "Weekly".
- Enter the employment start date in block 10. If the employee has previously lost income during this employment period and has issued an ROE, enter the first date of return to work after the previous ROE was issued.
- In block 11, if you issued an ROE for another reason that begins before the end of the contract (such as maternity leave), enter either the employment end date or the last day of insured employment.
- In block 12, enter the date of the Saturday of the week in which the date in block 11 falls.
- If the number of hours that the vendor actually worked and was paid is known, we assume that the vendor has insured hours for that number of hours. For example, if a vendor's employment contract specifies that regular working hours are 32 hours per week, the insured working hours for that vendor shall be 32 hours per week.
- Note: If the actual number of hours worked is unknown, you and the commission salesperson may agree on the number of insured hours for which you are normally paid (the agreed upon hours must be reasonable given the circumstances of your employment). However, if no contract or agreement exists or can be reached regarding working hours, the number of insured hours shall be determined by dividing the insured earnings by the applicable minimum wage in the state or territory in which the employee works, in effect on January 1 of the year in which the earnings are paid. Earnings may not exceed 7 hours per day or 35 hours per week.
- To determine the amount to enter the commission salesman block 15B, you need to calculate the average weekly revenue that the employee receives. This uses a weekly formula formula. Once the average weekly income is calculated, 27 is applied to that amount (if the employment period is less than 27 weeks). Finally, add the insurance money received by the employee due to the separation (see the block 17 "Reduction Pay"). This is the total employee's insurance income.
- In the case of Commission Salesman, it is necessary to fill in the block 15c only when issuing ROE electronically.
- Use the average weekly amount calculated in block 15b to enter the field of all applicable salary, except P. P. 1 (final salary period) of block 15c. In the column of P. P. 1, the insurance amount received by the employee is added to the average weekly income.
- The next section describes how to fill out a specific block of the teacher ROE.
- According to the provisions of employment insurance (EI), teachers are defined as those who teach in secondary schools, including technical schools and vocational schools. Thus, those who teach at these levels or schools are considered teachers, regardless of the time, subject, or teaching individuals.
- This definition applies to all teachers hired by schools under the state and municipal councils, and include teachers at independent and private schools.
- Note: Generally, moderate education level teachers are not eligible for the above definition.
Annex 2: Example of a blank paper ROE
Enter "weekly salary" as a salary period type.
Enter the contract start date in block 10. If the employee had previously lost his income during this contract and issued ROE, enter the first day of ROE after publishing the previous ROE.

In the block 11, if ROE is issued for another reason (such as maternity leave, etc.) for the end of the contract or another reason (such as maternity leave), enter one of the last days of the insured employment.

The date to fill in the block 12 must be the same as the date to fill in the block 11 (the last day when the salary is paid).

The block 15A is the total number of insurance and related work insurance that teachers have received salaries, which are specified in the labor agreement or employment contract. Commission Sales Salesman to determine the amount to enter the block 15B, you need to calculate the average weekly revenue that the employee receives. This uses a weekly formula formula. Once the average weekly income is calculated, 27 is applied to that amount (if the employment period is less than 27 weeks). Finally, add the insurance money received by the employee due to the separation (see the block 17 "Reduction Pay"). This is the total employee's insurance income.
- In the case of Commission Salesman, it is necessary to fill in the block 15c only when issuing ROE electronically.
- Use the average weekly amount calculated in block 15b to enter the field of all applicable salary, except P. P. 1 (final salary period) of block 15c. In the column of P. P. 1, the insurance amount received by the employee is added to the average weekly income.
- The next section describes how to fill out a specific block of the teacher ROE.
- According to the provisions of employment insurance (EI), teachers are defined as those who teach in secondary schools, including technical schools and vocational schools. Thus, those who teach at these levels or schools are considered teachers, regardless of the time, subject, or teaching individuals.
- This definition applies to all teachers hired by schools under the state and municipal councils, and include teachers at independent and private schools.
- Note: Generally, moderate education level teachers are not eligible for the above definition.
- Enter "weekly salary" as a salary period type.
- Enter the contract start date in block 10. If the employee had previously lost his income during this contract and issued ROE, enter the first day of ROE after publishing the previous ROE.
- In the block 11, if ROE is issued for another reason (such as maternity leave, etc.) for the end of the contract or another reason (such as maternity leave), enter one of the last days of the insured employment.
- The date to fill in the block 12 must be the same as the date to fill in the block 11 (the last day when the salary is paid).
- The block 15A is the total number of insurance and related work insurance that teachers have received salaries, which are specified in the labor agreement or employment contract. To determine the amount to enter the commission salesman block 15B, you need to calculate the average weekly revenue that the employee receives. This uses a weekly formula formula. Once the average weekly income is calculated, 27 is applied to that amount (if the employment period is less than 27 weeks). Finally, add the insurance money received by the employee due to the separation (see the block 17 "Reduction Pay"). This is the total employee's insurance income.
- In the case of Commission Salesman, it is necessary to fill in the block 15c only when issuing ROE electronically.
- Use the average weekly amount calculated in block 15b to enter the field of all applicable salary, except P. P. 1 (final salary period) of block 15c. In the column of P. P. 1, the insurance amount received by the employee is added to the average weekly income.
- The next section describes how to fill out a specific block of the teacher ROE.
- According to the provisions of employment insurance (EI), teachers are defined as those who teach in secondary schools, including technical schools and vocational schools. Thus, those who teach at these levels or schools are considered teachers, regardless of the time, subject, or teaching individuals.
- This definition applies to all teachers hired by schools under the state and municipal councils, and include teachers at independent and private schools.
- Note: Generally, moderate education level teachers are not eligible for the above definition.
- Enter "weekly salary" as a salary period type.
 - Enter the contract start date in block 10. If the employee had previously lost his income during this contract and issued ROE, enter the first day of ROE after publishing the previous ROE.
 - In the block 11, if ROE is issued for another reason (such as maternity leave, etc.) for the end of the contract or another reason (such as maternity leave), enter one of the last days of the insured employment.
 - The date to fill in the block 12 must be the same as the date to fill in the block 11 (the last day when the salary is paid).
 - The block 15A is the total number of insurance and related work insurance that teachers have received salaries, which are specified in the labor agreement or employment contract.
 - Calculation method of total insurance hours
 First, determine the number of school days or paid leave of 53 weeks before the end of employment or the number of paid leave (defined in the labor agreement or employment contract) (if the previous ROE is issued, or employment of teachers. If the period is less than 53 weeks, count only the current employment period).
 
 Next, the total number of days shall be applied to the standard hours per day specified in the group agreement or employment agreement.
 
 Note: For more information on how to determine the number of working hours per day, please contact the Canada Revenue Agency.
 
 To fill in the teacher's block 15B and 15c, you must first calculate the average income per day that the teacher receives. To do this, use the daily average method. There are three steps on the average daily basis:
 
 Annex 3: Example of a blank electronic ROE
 In addition to the insurance revenue received by the teacher during the contract period.
 Enter the contract start date in block 10. If the employee had previously lost his income during this contract and issued ROE, enter the first day of ROE after publishing the previous ROE.
 
 In the block 11, if ROE is issued for another reason (such as maternity leave, etc.) for the end of the contract or another reason (such as maternity leave), enter one of the last days of the insured employment.
 
 The date to fill in the block 12 must be the same as the date to fill in the block 11 (the last day when the salary is paid).
 
 The block 15A is the total number of insurance and related work insurance that teachers have received salaries, which are specified in the labor agreement or employment contract. Commission Sales Salesman to determine the amount to enter the block 15B, you need to calculate the average weekly revenue that the employee receives. This uses a weekly formula formula. Once the average weekly income is calculated, 27 is applied to that amount (if the employment period is less than 27 weeks). Finally, add the insurance money received by the employee due to the separation (see the block 17 "Reduction Pay"). This is the total employee's insurance income.
 - In the case of Commission Salesman, it is necessary to fill in the block 15c only when issuing ROE electronically.
 - Use the average weekly amount calculated in block 15b to enter the field of all applicable salary, except P. P. 1 (final salary period) of block 15c. In the column of P. P. 1, the insurance amount received by the employee is added to the average weekly income.
 - The next section describes how to fill out a specific block of the teacher ROE.
 - According to the provisions of employment insurance (EI), teachers are defined as those who teach in secondary schools, including technical schools and vocational schools. Thus, those who teach at these levels or schools are considered teachers, regardless of the time, subject, or teaching individuals.
 - This definition applies to all teachers hired by schools under the state and municipal councils, and include teachers at independent and private schools.
 - Note: Generally, moderate education level teachers are not eligible for the above definition.
 - Enter "weekly salary" as a salary period type.
 - Enter the contract start date in block 10. If the employee had previously lost his income during this contract and issued ROE, enter the first day of ROE after publishing the previous ROE.
 - In the block 11, if ROE is issued for another reason (such as maternity leave, etc.) for the end of the contract or another reason (such as maternity leave), enter one of the last days of the insured employment.
 - The date to fill in the block 12 must be the same as the date to fill in the block 11 (the last day when the salary is paid).
 - The block 15A is the total number of insurance and related work insurance that teachers have received salaries, which are specified in the labor agreement or employment contract. To determine the amount to enter the commission salesman block 15B, you need to calculate the average weekly revenue that the employee receives. This uses a weekly formula formula. Once the average weekly income is calculated, 27 is applied to that amount (if the employment period is less than 27 weeks). Finally, add the insurance money received by the employee due to the separation (see the block 17 "Reduction Pay"). This is the total employee's insurance income.
 - In the case of Commission Salesman, it is necessary to fill in the block 15c only when issuing ROE electronically.
 - Use the average weekly amount calculated in block 15b to enter the field of all applicable salary, except P. P. 1 (final salary period) of block 15c. In the column of P. P. 1, the insurance amount received by the employee is added to the average weekly income.
 - The next section describes how to fill out a specific block of the teacher ROE.
 - According to the provisions of employment insurance (EI), teachers are defined as those who teach in secondary schools, including technical schools and vocational schools. Thus, those who teach at these levels or schools are considered teachers, regardless of the time, subject, or teaching individuals.
 - This definition applies to all teachers hired by schools under the state and municipal councils, and include teachers at independent and private schools.
 - Note: Generally, moderate education level teachers are not eligible for the above definition.
 - Enter "weekly salary" as a salary period type.
 - Enter the contract start date in block 10. If the employee had previously lost his income during this contract and issued ROE, enter the first day of ROE after publishing the previous ROE.
 - In the block 11, if ROE is issued for another reason (such as maternity leave, etc.) for the end of the contract or another reason (such as maternity leave), enter one of the last days of the insured employment.
 - The date to fill in the block 12 must be the same as the date to fill in the block 11 (the last day when the salary is paid).
 - The block 15A is the total number of insurance and related work insurance that teachers have received salaries, which are specified in the labor agreement or employment contract.
 - Calculation method of total insurance hours
 To determine the amount to enter the teacher block 15b, you need to calculate the average income you receive by the teacher. This uses the daily average method. After calculating the average daily income, this amount is 27 weeks of calendar (equivalent to 189 days). This amount is the total insurance income.
 
 Enter the total insurance profit on the block 15b. Don't forget to add the insurance money (see block 17-turnover allowance) received by the teacher for leaving the job.
 
 Next, the total number of days shall be applied to the standard hours per day specified in the group agreement or employment agreement.
 
 Note: If you fill out the ROE paper for teachers, you do not need to fill in the block 15c. If you use electronic ROE (53 fields), you need to fill in the block 15c. See the next section for details.
 
 The following example shows how to use the daily form. It should be noted that one week is 7 calendar days and 27 weeks are 189 days.
 
 Annex 4: Example of a completed electronic ROE
 Contract period: September 1, 202 0-August 31, 2021
 Salary during the contract period: $ 35. 000
 
 In the block 11, if ROE is issued for another reason (such as maternity leave, etc.) for the end of the contract or another reason (such as maternity leave), enter one of the last days of the insured employment.
 
 The date to fill in the block 12 must be the same as the date to fill in the block 11 (the last day when the salary is paid).
 
 Calculation of total insurance income $ 89 x 189 days = 18. 123. 23
 - In this case, enter the following information about ROE:
 - Block 6: Every week
 - Block 10: 2020 September 1, 2020 (01/09/2020)
 - Block 11:2021 August 31, 2021 (2021/08/31)
 - Block 12:2021 August 31, 2021 (2021/08/31)
 - Block 15B: $ 18, $ 123, $ 23
 - In some cases, it is necessary to add the average insurance revenue of two contracts to the same ROE in order to earn total insurance revenue in the last 27 weeks. In this case, it is necessary to investigate the current contract days, add the number of days in the previous contract for several days, and to be 189 or 27 weeks.
 - Contract 1
 - Contract period: September 1, 202 0-August 31, 2021
 - Salary during the contract period: 35.
 - Total number of days of the contract period: 365 days
 - 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days $ 365 days = $ 95 89 cent
 - Contract 2 (current)
 - Contract period: September 1, 202 1-August 31, 2022
 - Salary during the contract: $ 40.
 - Total number of days of the contract period: 365 days
 - Average income per day: $ 40. 000 ÷ 365 days = $ 109. 59
 - Teachers take maternity leave. The final payment date is January 13, 2022. In order to calculate the total insurance income, it is necessary to use both contract information in a total of 189 or 27 weeks as follows:
 - Contract 2: 135 days count from the final payment date (from January 13, 2022 to September 1, 2021):
 - Calculating insurance income for contract 2: 135 days x 109 $ 59 cents = $ 1494 65 cents
 - Calculating insurance income for contract 1: 54 days x $ 95 89 cents = 5 dollars 178 cents 06 cents
 - Total insurance revenue to be reported to block 15B = $ 19. 71 (income of contract 2 $ 14. 794. 65 and income $ 5. 178. 06).
 - In this case, fill in the following information in ROE:
 - Block 6: Week
 - Block 10: 2021 September 1, 2021 (01/09/2021)
 - Block 11: 2022 January 13, 2022 (13/01/2022)
 - Block 12:2022 January 13, 2022 (13/01/2022)
 - Block 15B: 19, $ 972, $ 72
 - When entering ROE (53 items) online, it is necessary to fill in both block 15B and block 15c.
 - Use the daily average formula (see how to use the daily average calculation formula for details) to calculate the total insurance revenue to enter in the block 15B and the insurance revenue during the salary period to enter in the block 15c. You can. The week is equivalent to the 7 calendar day.
 - The block 15c must report the weekly insurance income earned by the teacher for the past 53 weeks (if the working period is short). In the daily formula, insurance revenue is apparent over the contract period, regardless of payment criteria.
 - To calculate the weekly insurance income of teachers
 - The average daily income is calculated by dividing the total income of the contract period by the total number of days within the contract period.
 To determine the amount to enter the teacher block 15b, you need to calculate the average income you receive by the teacher. This uses the daily average method. After calculating the average daily income, this amount is 27 weeks of calendar (equivalent to 189 days). This amount is the total insurance income.
 
 Enter the total insurance profit on the block 15b. Don't forget to add the insurance money (see block 17-turnover allowance) received by the teacher for leaving the job.
 
 Contract period: September 1, 202 0-August 31, 2021
 
 Salary during the contract period: 35.
 
 Total number of days of the contract period: 365 days
 
 Annex 5: Example of a blank paper ROE for self-employed fishers
 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days; 365 days $ 365 days = $ 95 89 cent
 Enter the contract start date in block 10. If the employee had previously lost his income during this contract and issued ROE, enter the first day of ROE after publishing the previous ROE.
 
 In this case, enter the following information about ROE:
 
 Block 6: Week
 
 The date to fill in the block 12 must be the same as the date to fill in the block 11 (the last day when the salary is paid).
 
 The block 15A is the total number of insurance and related work insurance that teachers have received salaries, which are specified in the labor agreement or employment contract. Commission Sales Salesman to determine the amount to enter the block 15B, you need to calculate the average weekly revenue that the employee receives. This uses a weekly formula formula. Once the average weekly income is calculated, 27 is applied to that amount (if the employment period is less than 27 weeks). Finally, add the insurance money received by the employee due to the separation (see the block 17 "Reduction Pay"). This is the total employee's insurance income.
 - In the case of Commission Salesman, it is necessary to fill in the block 15c only when issuing ROE electronically.
 - Use the average weekly amount calculated in block 15b to enter the field of all applicable salary, except P. P. 1 (final salary period) of block 15c. In the column of P. P. 1, the insurance amount received by the employee is added to the average weekly income.
 - The next section describes how to fill out a specific block of the teacher ROE.
 - According to the provisions of employment insurance (EI), teachers are defined as those who teach in secondary schools, including technical schools and vocational schools. Thus, those who teach at these levels or schools are considered teachers, regardless of the time, subject, or teaching individuals.
 - Calculate the daily income amount using the daily average calculation formula. Next, the daily profit is multiplied by 7 to obtain a weekly profit. Complete block 15c with this week's profit, start from all calendar weeks, and then fill in the short week of the day as follows:
 - Block 15c, P. 1 to P. 52: $ 671, 23 (95, 89 X 7 Day s-Full Weeks)
 
 Block 15c P. 53: $ 95. 89 ($ 95. 89 x 1 da y-the first week)
 
 Enter the block 15b To order the total of the past 27 weeks of insurance income, add the following entry from P. P. 1 to P. P. 27 of block 15c:
 
 Block 15b: $ 18, 123, 21 (P. P. 1 to P. P. 27 = $ 671, 23 x 27 weeks)
 
 In some cases, it may be necessary to add the average insurance revenue of the two contracts to the same ROE and seek total insurance revenue for the past 53 weeks. In this case, it is necessary to investigate the current contract days, add the number of days in the previous contract to 53 weeks.
 
 Contract 1
 
 Contract period: September 1, 202 0-August 31, 2021
 
 Salary during the contract: $ 40, 000
 
 Total number of days during the contract period: 365 days
 
 Calculating the average income per day by $ 40, 000 ÷ 365 days = $ 109. 59
 
 Contract 2 (current)
 
 Contract period: September 1, 202 1-August 31, 2022
 
 Salary during the contract: $ 45, 000
 
 Next, the total number of days shall be applied to the standard hours per day specified in the group agreement or employment agreement.
 
 Annex 6: Example of a blank electronic ROE for self-employed fishers
 Calculation of average income per day: $ 45, 000 ÷ 365 days = $ 123. 29
 In this case, enter the following information about ROE:
 
 The date to fill in the block 12 must be the same as the date to fill in the block 11 (the last day when the salary is paid).
 
 The block 15A is the total number of insurance and related work insurance that teachers have received salaries, which are specified in the labor agreement or employment contract. Commission Sales Salesman to determine the amount to enter the block 15B, you need to calculate the average weekly revenue that the employee receives. This uses a weekly formula formula. Once the average weekly income is calculated, 27 is applied to that amount (if the employment period is less than 27 weeks). Finally, add the insurance money received by the employee due to the separation (see the block 17 "Reduction Pay"). This is the total employee's insurance income.
 
 In the case of Commission Salesman, it is necessary to fill in the block 15c only when issuing ROE electronically.
 
 Use the average weekly amount calculated in block 15b to enter the field of all applicable salary, except P. P. 1 (final salary period) of block 15c. In the column of P. P. 1, the insurance amount received by the employee is added to the average weekly income.
 
 The next section describes how to fill out a specific block of the teacher ROE.
 
 According to the provisions of employment insurance (EI), teachers are defined as those who teach in secondary schools, including technical schools and vocational schools. Thus, those who teach at these levels or schools are considered teachers, regardless of the time, subject, or teaching individuals.
 
 Calculate the daily income amount using the daily average calculation formula. Next, the daily profit is multiplied by 7 to obtain a weekly profit. Complete block 15c with this week's profit, start from all calendar weeks, and then fill in the short week of the day as follows:
 
 Block 15c, P. 1 to P. 52: $ 671, 23 (95, 89 X 7 Day s-Full Weeks)
 
 Block 15c P. 53: $ 95. 89 ($ 95. 89 x 1 da y-the first week)
 
 Enter the block 15b To order the total of the past 27 weeks of insurance income, add the following entry from P. P. 1 to P. P. 27 of block 15c:
 
 Calculate the daily profit using the daily average calculation formula. Next, the daily profit is multiplied by 7 to obtain a weekly profit. Complete block 15c with this week's profit:
 
 In some cases, it may be necessary to add the average insurance revenue of the two contracts to the same ROE and seek total insurance revenue for the past 53 weeks. In this case, it is necessary to investigate the current contract days, add the number of days in the previous contract to 53 weeks.
 
 Contract 1
 
 From P. P. 21 of block 15c to p. 53: $ 767. 13 (109. 59 x 7 days)
 
 Salary during the contract: $ 40, 000
 
 Total number of days during the contract period: 365 days
 
 The ROE form used for self-employed fishers is different from other ROE forms (see Appendix 5 for an example of a blank ROE for fishers).
 
 Enter the total insurance profit on the block 15b. Don't forget to add the insurance money (see block 17-turnover allowance) received by the teacher for leaving the job.
 
 Contract period: September 1, 202 0-August 31, 2021
 
 Salary during the contract period: 35.
 
 A self-employed fisher must meet at least one of the following requirements:
 
 Elim Poon - Journalist, Creative Writer
 Last modified: 27.08.2024
 
 Click Employee, then Record of Employment in the main menu. · Click New in the button bar and fill in the fields on the ROE and Form Setup Tabs. See the table. An ROE, Record of Employment, provides employment history information, including duration and earnings with an employer. An employer must complete an ROE form whenever there is an interruption of earnings. ROE Web consists of a suite of applications that enables employers to.

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Employers How to complete the record of employment ROE form.

Employers: How to complete the record of employment (ROE) form

Alternate formats

On this page

Chapter 1: Understanding the ROE form

In this section

Who should use this guide

Definition of an ROE

Electronic ROE

Paper ROE

Information on the ROE used by Service Canada

Information about the insurable earnings and insurable hours

Cases when earnings and hours are not insurable

Cases of an interruption of earnings

Exceptions to the 7-day rule – Interruption of earnings

When to issue an ROE

Special situations involving when to issue ROEs

Deadline for issuing an ROE

If you issue ROEs on paper

If you issue ROEs electronically

Paper copy of electronic ROEs to employees is not required

Keep payroll records related to ROEs

Store paper copies of the ROE

Location to send Part 2 of the paper ROE

Location to send other ROE-related documents or correspondence

Make changes to a paper ROE after you have completed it

Cancel an ROE

When to issue an amended ROE

Issue an amended ROE electronically

Issue an amended ROE using a paper form

What to do with void or surplus paper ROEs

Order paper ROE forms

Chapter 2: Block-by-block instructions for completing the ROE

In this section

Order to complete the blocks of the ROE

Block 1 – Serial number

Block 2 – Serial number of ROE amended or replaced

Block 3 – Employer's payroll reference number (optional)

Block 4 – Employer's name and address

Block 5 – CRA Business Number (Payroll Account Number)

Block 6 – Pay period type

Special situations

Block 7 – Employer's postal code

Block 8 – Employee's Social Insurance Number

Block 9 – Employee's name and address

Block 10 – First day worked

Block 11 – Last day for which paid

Salary continuance

Block 12 – Final pay period ending date

Block 13 – Occupation (optional)

Block 14 – Expected date of recall (optional)

Block 15A – Total insurable hours

Step 1 - Determine the number of consecutive pay periods to use

Step 2 - Determine which hours are insurable

If the employee's departure is final

If the employee's departure is not final

Step 3 - Calculate the employee's total insurable hours

Block 15B – Total insurable earnings

Helpful hint for completing Block 15B

Step 1 - Determine the number of consecutive pay periods to use

Step 2 - Determine which earnings are insurable

Step 3 - Calculate the employee's total insurable earnings

Block 15C – Insurable earnings by pay period

Completing Block 15C on the paper ROE (27 fields)

Completing Block 15C on the electronic ROE (53 fields)

Variable Best Weeks

Block 16 – Reason for issuing this ROE

Code A - Shortage of work (layoff)

Code B - Strike or lockout

Code C - Return to school

Code D - Illness or injury

Code E - Quit

Code F - Maternity

Code G - Retirement

Code H - Work-Sharing

Code J - Apprentice training

Code M – Dismissal or suspension

Code N - Leave of absence

Code P - Parental

Code Z - Compassionate care/family caregiver