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Chapter 7
Payroll Fundamentals 1
| Term | Definition |
|---|---|
| Record of Employment (ROE) | a form(22 blocks) completed by employers when an interruption of earnings occur, used by SC to determine EI benefits. |
| ROE Types | 1. Electronic (ROE Web with payroll software or manually entering date on SC website, and SAT) 2. Paper (obtained from SC employer contact centre with a 15 # payroll account number, PAN) |
| Electronic ROE | wkly., bi-wkly., or semi-monthly pay cycles = issued within 5 days after end of the pay period. |
| Electronic ROE (continued) | monthly or every four wk. pay cycles = issued up to 5 days after end of the pay period or up to 15 days after the 1st day of interruption of earnings |
| Paper ROE | 3 parts (1 - employee, 2 - SC, 3 - employer) issue within 5 days of the 1st day of interruption earnings or the date the employer became aware of the interruption. |
| Interruption of earnings | 1. 7 days without work or insurable earnings (within the last 52 wks. or since last ROE). 2. Salary falls below 60% of regular weekly earnings |
| ROE must be issued | 1. Requested by SC 2. Pay period frequency changes 3. Requested by an employee with an interruption of earnings 4. Employee is terminated 5. No work or earnings for a 30 day period |
| ROE is not required | 1. Employer transfers payroll to another payroll account number under same employer 2. Ownership change, no break in wages, payroll records are given and a single ROE issued for both periods 3. Part-time, on-call, or casual basis in yr. |
| Block 1, Serial No. | automatically assigned upon electronic submission and pre-printed on a paper form. |
| Block 2, Serial No. of ROE amended or replaced | electronic , this number is automatically entered. Paper, enter the original serial number. All blocks must be filled when amending (correct or not). |
| Block 3, Employer's payroll reference no. (optional) | number to identify an employee. |
| Block 4, Employer's name and address | electronic, automatically completed. Paper, enter as it appears on the CRA remittance form PD7A. |
| Block 5, CRA Business Number (Payroll Account Number) | electronic, automatically completed. Paper, use the number use to report the employee's EI premiums to CRA. Ensure to use the no. for EI premiums. |
| Block 6, Pay period type | electronic, choose pay period in drop-down menu. Paper, enter the organizations' pay period type. Always wkly. for commission, salary, contract workers and employees paid irregularly . |
| Block 7, Postal code | electronic, automatically completed. Paper, enter manually. |
| Block 8, Social Insurance Number | enter employee's SIN. |
| Block 9, Employee's name and address | first name, initials, followed by last name and address including postal code. |
| Block 10, First day worked | first day of employment or first day worked after the last interruption of earnings (not necessary the hired date, unless worked). |
| Block 11, Last day for which paid | last day received insurable earnings, usually last day of work. |
| Block 11 (cont.) Earnings after last day of work | enter the date of the last day of paid leave for vacation pay, sick pay, earned days off, or salary continuance. |
| Block 11 (cont.) Unpaid wages owed | enter the last day for which these wages are owed due to bankruptcy, receivership or impending receivership. |
| Block 11 (cont.) Salary continuance | no interruption, don't issue an ROE until the period ends. |
| Block 11 (cont.) Statutory holiday pay upon termination | enter actual last day worked and received earnings or last day paid if they were on any paid leave. |
| Block 12, Final pay period ending date | enter the final pay period end date. |
| Block 13, Occupation (Optional) | accurate occupation description. |
| Block 14, Expected date of recall (Optional) | enter the expected date of recall (e.g. from illness or maternity leave). |
| Blocks 15A, Total insurable hours | identify the number of pay periods based on pay period frequency (Block 11 date, work backwards). Must include hrs. worked, paid leave, and any other insurable hrs. |
| Block 15B, Total insurable earnings | identify the number of pay periods based on pay period frequency (Block 11 date, work backwards). |
| Block 15C, Insurable earnings by pay period | electronic, must always be completed with 53 wks. of payroll data (or less if employment was shorter). Paper, there are 27 wkly. fields to report insurable earnings, but encouraged to provide 53 wks. by using a separate wkly. pay-period worksheet. |
| Block 15C, (cont.) | first entry in PP1 should always show the insurable earnings for the most recent pay period ( Block 11 + all in Block 17). Enter the remaining pay periods, if no work in a pay period = 0.00. |
| Block 16, Reason for issuing this ROE | electronic, choose code in drop-down menu. Paper, enter code based on reason. Use 'K - Other' if non of the reasons apply and provide explanation in Block 18. |
| Block 17, Payments or benefits (other than regular pay) paid in or in anticipation of the final pay period or payable at a later date | include separation payments (insurable or not). Amounts in 17A, B, or C must be included in Block 15B and 15C. No max for reporting insurable earnings on the ROE. |
| Block 17A, Vacation pay | enter gross amount of vacation pay paid in the final pay period. Don't include amounts of paid vacation or vacation paid on every pay period. |
| Block 17B, Statutory holiday pay (after date in Block 11) | enter dates and amounts paid for holidays after the date in Block 11. 1. Departure final, only statutory holiday earnings (not hrs.) 2. Departure not final, both statutory holiday hrs. and earnings are insurable. |
| Block 17B, Statutory holiday pay (before date in Block 11) | don't enter into Block 17B, enter dates and amounts for holidays with Blocks 15A, 15B, 15C. |
| Block 17C, Other monies | enter any payments or benefits (insurable or not). Such as; lump-sum, severance payments, retiring allowances, sick pay credits, bonuses, wages in lieu, retroactive wage increases, top-up payment for leave. |
| Block 18, Comments | is removed from the automated processing system and reviewed manually by SC agent. |
| Block 19, Only complete if paid insurable sick/maternity/paternity/adoptive/parental leave or group wage loss indemnity payment (after the last day worked) | enter the payment start date and amount from the employer or third party insurer. Indicate if amount is daily or wkly. If amount is unknown, enter an approximate amount. |
| Block 20, Communication preferred in | electronic, automatically completed. Paper, indicate employer preference (English or French). |
| Block 21, Telephone No. | electronic and paper, enter number with area code and extension number of the person to contact if any inquiries. |
| Block 22, I am aware that it is an offence to make false entries and hereby certify that all statements on this form are true | electronic, certification of the person completing the ROE will be the SecureKey Concierge or GCKey. Paper, signature and printed name of the employer or authorized person who completed the form are required. |
Created by:
Moorebaier
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