Record of Employment (ROE) must you issue one?
Generally you have to give your employee an ROE within five days of the date he or she stops working for you, whether the reason is
due to pregnancy, injury, illness, layoff, adoption leave, leave without pay or dismissal. This is referred to as an interruption of earnings. If you know that the employee will not be coming back to work in the calendar year, it’s a good idea to calculate their earnings and deductions for the year to date and give them their T4 slip.
Why employee needs a Record Of Employment (ROE)?
The employee needs the ROE to file a claim for Employment Insurance (EI) benefits. It is used to determine if he or she is entitled to EI benefits and for how long they may be entitled to them. You must complete the ROE even if the employee doesn’t intend to apply for EI benefits.
There are two instances in which you must issue an ROE: You have to issue an ROE each time an employee experiences an interruption of earnings, or when Service Canada requests one. If you fail to file the ROE you could be fined up to $2000, imprisoned for up to six months, or both.
There are two ways to create an ROE, electronically or on paper. To create a ROE you can use Service Canada’s online ROE Web service or complete form INS2106, Record of Employment.
For more information on the ROE and for instructions on how to complete the form, visit the Service Canada website at www.servicecanada.gc.ca/roeweb or call Service Canada’s Business Service Centre help desk at 1-800-385-5470.
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