Completing Record of Employment (ROE) forms is a vital part of your payroll function. It should be done meticulously to ensure that information is provided accurately and on time. This guide aims to assist employers who complete ROE forms for their employees, employees of organizations responsible for submitting ROE forms on behalf of the organization and professionals such as accountants, bookkeepers or payroll processors who complete these forms on behalf of their clients.
The ROE form is a form that is completed for employees who receive insurable earnings when they stop working or their earnings are interrupted. This form contains various details about the employee’s work history (at your organization), which includes insurable hours and earnings. It is a vital part of the Employment Insurance program and needs to be completed even if an employee doesn’t intend to apply for benefits provided by the EI program.
ROE forms can be submitted electronically through manually entering data on Service Canada’s website or uploading ROE’s from compatible payroll software, or through a Secure Automated Transfer (SAT) performed by a payroll service provider.
ROE forms can also be submitted in hard copy (on paper) but must be submitted in triplicate according to specifications set out by the Canadian Government.
An ROE needs to be issued whenever an employee experiences an interruption of earnings- meaning that the employee had (or will have) seven consecutive days without work or insurable earnings from their employer. Situations that may cause an interruption of work include employee resignation or employment termination. Exceptional circumstances where the employee’s earnings fall below 60% of their usual weekly earnings are also covered under the definition of interruption of earnings and may include situations where an employee is ill, pregnant or when they need to care for a family member that is critically ill. An ROE must also be issued when Service Canada requests one.
Service Canada can use the information provided on an ROE form to determine whether an employee is eligible for Employment Insurance benefits, the number of benefits that the employee may be entitled to and for which period the employee may receive benefits.
For help in issuing ROE forms and other payroll services, contact PSI, your trusted payroll service provider in Ontario, Canada.