This chapter provides detailed instructions which employers could use for completing the Record of Employment (ROE). In case employers have any questions on this, they would need to call the Employer Contact Centre at 1-800-367-5693 (TTY: 1-855-881-9874).
In What Order Do Employers Need to Complete the Blocks of the Record of Employment (ROE)?
The employers can complete the administrative information blocks in any order of their choice. These administrative information blocks typically comprise Blocks 1 through 9 and Blocks 13 and 14. However, the authorities recommend employers to complete the rest of the form in the following manner because it is much easier:
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Step 1: Complete the period of employment information in Blocks 10, 11 and 12
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This information provides employers with the timeframe for which they would need to report the employee’s insurable hours and earnings
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Step 2: Enter any separation payments paid or payable to the employee in Blocks 17A, 17B and 17C (for more details, employers would need to refer to the section on Block 17 that follows subsequently in this document)
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Step 3: Calculate the insurable hours to enter in Block 15A and,
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Step 4: If the employers find that they need to complete Block 15C, they should tackle this at this stage
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Following this, they would need to enter the total insurable earnings in Block 15B
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It is worth mentioning that employers would need to include the insurable separation payments that they entered in Block 17 in the total amount that they enter for the final pay period i.e. PP 1 in Block 15C as well as in the total insurable earnings that they enter in Block 15B
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Note
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Employers would need to ensure that they always complete Block 15C when it comes to electronic Records of Employment (ROEs)
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For paper Records of Employment (ROEs), employers would only need to complete Block 15C if the employee received no insurable earnings in one or more pay periods
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However, employers could also opt to do so to provide Employment and Social Development Canada (ESDC) with the necessary information for determining the variable best weeks calculation
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For more details on this, employers would need to refer to the section on Block 15C, Insurable Earnings by Pay Period that follows subsequently in this document
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Block 1: The Serial Number
Each paper Record of Employment (ROE) features a pre-printed serial number. In case employers use paper Records of Employment (ROEs), they will find the serial number already appearing in this block. It is worth highlighting that the authorities require employers to keep records of the serial numbers of all completed or destroyed Records of Employment (ROEs) for a span of six years.
In the case of electronic Records of Employment (ROEs), the program will automatically assign a serial number to each Record of Employment (ROE) form as soon as the employer submits it successfully to Service Canada. As such, the employers do not need to keep a record of these serial numbers. However, recording these serial numbers might be useful in case employers feel the need to amend their electronic Records of Employment (ROEs) at a later date.
Block 2: The Serial Number of the Record of Employment (ROE) Amended or Replaced
Employers would need to complete this block in case they are issuing an amended Record of Employment (ROE) for changing or correcting the information they provided on an original Record of Employment (ROE). In this block, the employers would need to enter the serial number of the original Record of Employment (ROE).
Note:
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It is worth mentioning that employers would need to complete the entire form and re-enter all the correct information from the original Record of Employment (ROE) and not just the amended information when they issue amended Records of Employment (ROEs)
Block 3: The Employer’s Payroll Reference Number (Optional)
In this block, the employers would need to enter the number they are using for identifying the employee in their payroll records.
Block 4: The Employer’s Name and Address
The employer would need to enter the employer’s name and address in this block. For this, the employers would need to use the same name and address that appears on their Canada Revenue Agency (CRA) remittance form, which they would typically use for reporting their payroll source deductions. It is worth mentioning that employers would need to enter the employer’s postal code in Block 7.
Block 5: The Canada Revenue Agency (CRA) Business Number [or Payroll Account Number (PAN)]
In this block, the employer would need to enter the Canada Revenue Agency (CRA) Payroll Account Number (PAN). It is worth mentioning that the Payroll Account Number (PAN) is the same as the Business Number. Employers would typically use this number for reporting the employee’s payroll deductions to the Canada Revenue Agency (CRA). The Payroll Account Number (PAN) will typically comprise nine numbers, followed by two letters, followed by four numbers. Employers would need to ensure that they enter all the 15 characters specified.
Note:
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Some employers might well have several Payroll Account Numbers (PANs)
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In this scenario, they would need to enter the Payroll Account Number (PAN) that they have used for reporting the payroll deductions for the employee who is receiving the Record of Employment (ROE)
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Some employers might have employees who are working in two or more positions at the same time, to whom they might have assigned different Payroll Account Numbers (PANs) for each position
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In this scenario, the employer would need to issue one Record of Employment (ROE) that combines all the payroll information in case the employee experiences an interruption of earnings in all positions
- In case the employer cannot combine all the information, the employer would need to issue separate Records of Employment (ROEs) for each Payroll Account Number (PAN)
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- Block 6 to Block 10: ROE
- ROE Form Block 11: The Last Day for Which Paid
- ROE Form Block 12 to 15
- Block 16: The Reason for Issuing this Record of Employment (ROE)
- ROE Form Block 17: The Separation Payments
- ROE Form Block 18 to 22
