What is ROE Canada? | When Should ROE Be Issued?

Filing Taxes | What is ROE Canada? | When Should ROE Be Issued?

ROEs are completed by employers across Canada as part of their payroll processes. Regardless of whether an individual is an employee or an employer, the subject of ROEs and the complexities that surround them can be difficult at times. If ROE issues aren't resolved, benefits may be delayed, fraud may be committed, or large fines may be imposed.

To answer all your questions related to records of employment in Canada, let's look closer at ROEs both from the employee's and employer's perspectives.

What does "ROE" mean?

ROE refers to a record of employment. Employers in Canada send this form to the federal government when there are changes in their workers' salaries, hours, or length of time at work.

When workers apply for unemployment insurance (EI) benefits, they should be able to access an ROE.

How does a record of employment work?

ROEs are forms or documents that employers issue to employees in the event of interruptions in their insured earnings due to a loss of employment. A lot of things can happen, like businesses closing, layoffs and firings, long-term absences and injuries.

If a worker experiences this interruption of work, the employer must provide an ROE within a certain period of time. There is nothing unique about this document from one province to another since it is a federal document.

Paper or electronic records of employment may be generated. Whenever possible, it should be recommended that electronic employment records be generated by the ROE web service. Both the business and the employees alike will be able to benefit from this.

Workers are ineligible to receive EI benefits if they do not have accurate records of their previous 52 weeks of employment. Employees who fail to accurately or timely submit their ROEs may incur financial penalties and be subjected to consequences. In light of this fact, the importance of issuing ROEs in a timely manner becomes obvious.

How does the ROE form work?

On the Service Canada ROE website, ROE forms can be completed electronically, or they can be printed out and filled out on paper. Whatever form of ROE is used, the fields that can be filled out, the format, and the manner in which it is completed are the same.

The ROE consists of what?

In most ways, an ROE appears to be similar to a Service Canada or CRA document. The report is divided into different blocks, each of which contains helpful data about a worker's time, hours, and wages. The report has 22 blocks total, which include info on:

  • Information pertaining to the employee's identity and personal details
  • Detailed information about the employment period
  • The amount of insured earnings and the number of insured hours worked
  • payment periods for their salaries.
  • In the case of a company, the reference number and business number will be given.
  • An explanation of why the employee was dismissed (ROE code)

It is not necessary to complete all the blocks. In order to prevent Service Canada from following up with inquiries after the ROE is issued, it is essential that the employer complete all required forms.

How to obtain a record of employment

The employer is responsible for issuing a ROE in case of salary interruptions. No specific request is required on the worker's part. Workers can obtain employment records in two ways:

  • Printed copies
  • A copy of the electronic version

Service Canada will receive your electronic ROE following its completion. It is not required for them to provide you with a copy, but they may do so if they wish. On Service Canada's site, you can log into My Account to view your ROE.

Service Canada must receive one hard copy of the ROE form from your employer as well as one from you. Paper ROEs can be kept in a file or sent to the EI office when you apply for benefits.

When to Issue an ROE

It can be difficult to determine when an ROE should be issued as an employer. Every time your employee experiences a disruption in earnings or if Service Canada requests one, you, as their employer, must issue a ROE.

Simple situations in which this occurs include resignations, firings, or other layoffs. A termination of the relationship has taken place, and they are no longer receiving a salary from the company.

An employee who is not able to work for a whole week is defined by Service Canada as an interruption of earnings. It could also be for any of the following reasons that their salary falls below 60% of their normal weekly earnings:

  • Getting sick, getting injured, or being quarantined
  • Care of a newborn or newly adopted child during pregnancy or after adoption
  • Assisting a family member who is gravely ill

How to obtain paper ROE forms

If you are still using paper forms, you need to order blank ROE forms from the government. Obtain your CRA payroll account number by calling the Employer Contact Centre.

The responsibility for maintaining your blank paper ROE forms rests with you. If the security of these forms is compromised, there may be liability issues. The CRA offers online ROE web services through the CRA if you are still ordering ROE forms on paper.

Where should ROE be sent?

Employees can request a hard copy of ROEs if their employer submits them electronically. However, this is not a requirement. By submitting the electronic ROE to Service Canada electronically, an employer or worker does not need to send a paper ROE.

Employers who give paper ROE forms to workers need to send a hard copy to Service Canada and give a copy to the worker.

It is in this scenario that you are able to either mail or drop off the ROE to Service Canada, depending on where you are located. When you look at the confirmation and information pages of the online form for getting unemployment benefits, the mailing address for the ROE will be shown if it is being sent by mail, so you know where to send it.

The ROE experts will provide you with personalised assistance

You might have a hard time figuring out where to get a record of employment or when to give one out based on your own situation.

For workers who require assistance in obtaining a ROE or understanding the codes, their accountants can provide assistance, or you can make contact with Service Canada to determine what your options are.

Written By:
Salman Rundhawa
Salman Rundhawa is the founder of Filing Taxes. Salman provides valuable tax planning, accounting, and income tax preparation services in Toronto, Mississauga, Oakville, and Hamilton.

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