Unit 10: ROE Flashcards
What is ROE
extremely important document used in Payroll when there is an interruption of earnings
What are the two formats of ROE you can use
- paper copy (mailed to Services Canada)
2. electronic version (filed over the web)
If the employee does not intend to apply for EI benefits, do you still have to fill out an ROE?
yes only with the exception of: 1. real estate agents, 2, casuals 3. commissioned staff 4. employees who have non-standard work hours
Where does ROE go?
to Service Canada
What does Service Canada do with the ROE
use to
- determine if the person qualifies for EI benefits
- how long they will receive benefits
- how much the benefit will be
What is an interruption of earnings
- when an employee has no earnings or has not worked for a period of 7 consecutive calendar days
- also if an employee’s salary/ earnings falls below 60% of their regular wages due to (illness, quarantine, pregnancy, care for a newborn or adoption, or provide care or support to a family member gravely ill with significant chance of death
What are insurable earnings?
compensation you deduction EI from (salary, hourly wages, overtime, vacation time, commissions, bonuses, allowances and taxable benefits paid in form of cash)
What are insurable hours?
the hours of work an employee receives insurable earnings for.
Tom works 40 hours this week and 40 hours plus 10 overtime the next week. How much is his insurable hours?
90 hours
Does a bonus payment have insurable hours and insurable earnings?
no
it has insurable earnings but not insurable hours as it doesn’t relate to hours worked.
what earnings are not associated with hours?
- bonus
- pay adjustments
- notice of pay
- severance (retiring allowance)
- taxable benefits not paid in cash
- gratuities
who determines where insurable hours are on an ROE?
Service Canada
Who determines what TYPES of earnings and hours are insurable?
CRA
When will you be required to issue an ROE
- when you change pay cycles
- when there is a change in ownership of the business
- if the business declares bankruptcy
- if Service Canada requests
Why might service canada request you to make up an ROE
usually because one of your employees has had an interruption of earnings at another employer
when do you issue an ROE for casual staff or staff wit nonstandard hours?
- no earnings in a 30 day period or
- employee requests one and they have had an interruption of earnings
- if they terminate
When you issue an ROE on paper when must it be completed
must be completed within 5 calendar days of the first day of the interruption of earnings.
With paper copies who gets which copies
part 1 - for the employee
Part 2: send to ROE center in Bathurst, NB
Part 3: kept by the employer
When you issue ROE electronically when must it be completed?
have up to 5 calendar days after the end of the pay period in which the interruption of earnings occurred
Do you give a copy of the form to the employee when it is done electronically?
you can but you do not have to
- you must tell them though so that they are not waiting for a copy in order to apply for benefits
When an employee had their ROE done electronically what happens?
they may or may not have a copy given to them.
- they need to be told that they will not receive one if they are not
- when they file for EI benefits, they system marries the claim to the electronic ROE by SIN
Where do you find block by block instructions for filling out ROE
Service Canada website - under ROE
IS the information you fill out the same for paper as it is for electronic copies?
yes
Can you change an ROE?
only if you still have all 3 copies
What happens if you need to change a paper ROE but you sent the copies out or at least one?
you must issue an amended ROE by indicating the previous ROE serial number in block 2
- you must fill the form in completely, not just the adjusted parts
What happens if you need to change an electronic ROE?
you can just follow the instructions online
- you cannot cancel an ROE once issued, but you can issue an amended roe with the words “previous ROE issued in error” in block 18
How long must you keep records of ROEs
for paper copies 6 years after the year they were issued
- electronic, no need to keep a copy (as it is stored for you on the website)
How long must you save the information regarding earnings, hours and other data you used to report the ROE?
6 years after they were issued the ROE
Block 1
Serial number of the ROE
Block 2
serial number of the 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
Block 7
Employer’s postal code
Block 8
Employee’s SIN
Block 9
Employee’s name and address
Block 10
First day worked
block 11
Last day for which paid
Block 12
Final pay period ending date
Block 13
Occupation (optional)
Block 14
expected date of recall (optional)
Block 15A
total insurable hours
Block 15B
total insurable earnings
Block 15C
Insurable earnings by pay period
Block 16
Reason for issuing this ROE
Block 17
Separation payments
- block 17A vacation pay
- Block 71B statutory holiday pay
- block 17C other monies
Block 18
Comments
Block 19
Paid sick, maternity/parental/ compassionate care
Block 20
Language
Block 21
Telephone number of issuer
Block 22
Certification (that the information is correct)
