Unit 10: ROE

Question 1

What is ROE

Answer 1

extremely important document used in Payroll when there is an interruption of earnings

Question 2

What are the two formats of ROE you can use

Answer 2

1. paper copy (mailed to Services Canada)

2. electronic version (filed over the web)

Question 3

If the employee does not intend to apply for EI benefits, do you still have to fill out an ROE?

Answer 3

yes 
only with the exception of: 
1. real estate agents,
2,  casuals
3.  commissioned staff
4. employees who have non-standard work hours

Question 4

Where does ROE go?

Answer 4

to Service Canada

Question 5

What does Service Canada do with the ROE

Answer 5

use to

1. determine if the person qualifies for EI benefits
2. how long they will receive benefits
3. how much the benefit will be

Question 6

What is an interruption of earnings

Answer 6

1. when an employee has no earnings or has not worked for a period of 7 consecutive calendar days
2. 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

Question 7

What are insurable earnings?

Answer 7

compensation you deduction EI from (salary, hourly wages, overtime, vacation time, commissions, bonuses, allowances and taxable benefits paid in form of cash)

Question 8

What are insurable hours?

Answer 8

the hours of work an employee receives insurable earnings for.

Question 9

Tom works 40 hours this week and 40 hours plus 10 overtime the next week. How much is his insurable hours?

Answer 9

90 hours

Question 10

Does a bonus payment have insurable hours and insurable earnings?

Answer 10

no

it has insurable earnings but not insurable hours as it doesn’t relate to hours worked.

Question 11

what earnings are not associated with hours?

Answer 11

1. bonus
2. pay adjustments
3. notice of pay
4. severance (retiring allowance)
5. taxable benefits not paid in cash
6. gratuities

Question 12

who determines where insurable hours are on an ROE?

Answer 12

Service Canada

Question 13

Who determines what TYPES of earnings and hours are insurable?

Answer 13

CRA

Question 14

When will you be required to issue an ROE

Answer 14

1. when you change pay cycles
2. when there is a change in ownership of the business
3. if the business declares bankruptcy
4. if Service Canada requests

Question 15

Why might service canada request you to make up an ROE

Answer 15

usually because one of your employees has had an interruption of earnings at another employer

Question 16

when do you issue an ROE for casual staff or staff wit nonstandard hours?

Answer 16

1. no earnings in a 30 day period or
2. employee requests one and they have had an interruption of earnings
3. if they terminate

Question 17

When you issue an ROE on paper when must it be completed

Answer 17

must be completed within 5 calendar days of the first day of the interruption of earnings.

Question 18

With paper copies who gets which copies

Answer 18

part 1 - for the employee
Part 2: send to ROE center in Bathurst, NB
Part 3: kept by the employer

Question 19

When you issue ROE electronically when must it be completed?

Answer 19

have up to 5 calendar days after the end of the pay period in which the interruption of earnings occurred

Question 20

Do you give a copy of the form to the employee when it is done electronically?

Answer 20

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

Question 21

When an employee had their ROE done electronically what happens?

Answer 21

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

Question 22

Where do you find block by block instructions for filling out ROE

Answer 22

Service Canada website - under ROE

Question 23

IS the information you fill out the same for paper as it is for electronic copies?

Answer 23

yes

Question 24

Can you change an ROE?

Answer 24

only if you still have all 3 copies

Question 25

What happens if you need to change a paper ROE but you sent the copies out or at least one?

Answer 25

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

Question 26

What happens if you need to change an electronic ROE?

Answer 26

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

Question 27

How long must you keep records of ROEs

Answer 27

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)

Question 28

How long must you save the information regarding earnings, hours and other data you used to report the ROE?

Answer 28

6 years after they were issued the ROE

Question 29

Block 1

Answer 29

Serial number of the ROE

Question 30

Block 2

Answer 30

serial number of the ROE amended or Replaced

Question 31

Block 3

Answer 31

employer's payroll reference number (optional)

Question 32

Block 4

Answer 32

Employer's name and address

Question 33

Block 5

Answer 33

CRA business number (Payroll account number)

Question 34

Block 6

Answer 34

Pay period type

Question 35

Block 7

Answer 35

Employer's postal code

Question 36

Block 8

Answer 36

Employee's SIN

Question 37

Block 9

Answer 37

Employee's name and address

Question 38

Block 10

Answer 38

First day worked

Question 39

block 11

Answer 39

Last day for which paid

Question 40

Block 12

Answer 40

Final pay period ending date

Question 41

Block 13

Answer 41

Occupation (optional)

Question 42

Block 14

Answer 42

expected date of recall (optional)

Question 43

Block 15A

Answer 43

total insurable hours

Question 44

Block 15B

Answer 44

total insurable earnings

Question 45

Block 15C

Answer 45

Insurable earnings by pay period

Question 46

Block 16

Answer 46

Reason for issuing this ROE

Question 47

Block 17

Answer 47

Separation payments - block 17A vacation pay - Block 71B statutory holiday pay - block 17C other monies

Question 48

Block 18

Answer 48

Comments

Question 49

Block 19

Answer 49

Paid sick, maternity/parental/ compassionate care

Question 50

Block 20

Answer 50

Language

Question 51

Block 21

Answer 51

Telephone number of issuer

Question 52

Block 22

Answer 52

Certification (that the information is correct)