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
