Employers – Issuing records of employment during COVID-19
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- Canada Emergency Wage Subsidy
- Block 16 – Reason for issuing the ROE
- Register for ROE Web to submit ROEs electronically
Service Canada has implemented temporary measures to help employers issue records of employment (ROEs) for employees during the COVID-19 pandemic.
If you have employees who stopped working because of COVID-19, you must issue their ROEs within the set timeframe. This ensures they can access Employment Insurance (EI) benefits.
Canada Emergency Wage Subsidy
If you’re paying your employees with the Canada Emergency Wage Subsidy (CEWS), only issue ROEs for those who have an interruption of earnings when the CEWS ends.
If your employees are still off work when their CEWS ends, they can apply for EI benefits. If they do, we’ll use their ROEs to determine if they qualify for EI benefits. It will be important that the ROE accurately report all earnings, including the CEWS, and all hours worked.
Employees who are in insurable employment before receiving CEWS continue to be in insurable employment once in receipt of the CEWS, if that is the only thing that has changed. This remains true even if the employee is not working while receiving the CEWS. For information on insurability, contact the Canada Revenue Agency (CRA).
Block 15A – Total insurable hours
Block 15A should equal the number of insurable hours the employee would normally have worked before receiving the CEWS.
Employee off work
Whether an employee continues to receive a full salary or a partial salary while off work, the number of insurable hours for the period of leave doesn’t change. The number of insurable hours equals the number of hours the employee would normally have accumulated if they had been working during this time.
Block 15C – Insurable earnings by pay period
Block 15C should equal the total amount paid to the employee in each pay period, including any CEWS received.
- Your employee is paid their normal salary, with 75% coming from the CEWS and 25% from you. Because the full amount is insurable, enter this amount in Block 15C
- Your employee is paid 75% of their normal salary, all of which comes from the CEWS. The 75% is insurable. Enter this amount in Block 15C
Block 16 - Reason for issuing this ROE
When the employee is sick or quarantined, use code D (illness or injury) in Block 16. Don't add comments.
When the employee is no longer working due to a shortage of work because the business has closed or decreased operations due to COVID-19, use code A (shortage of work). Don't add comments.
When the employee refuses to come to work but is not sick or quarantined, use code E (quit) or code N (leave of absence). Don't add comments unless absolutely necessary.
Register for ROE Web to submit ROEs electronically
Service Canada has developed temporary simplified measures to help employers complete the ROE Web registration process to submit ROEs electronically.
Employers and Primary Officers who can't authenticate and validate their identity through their CRA account or in person at a Service Canada Centre can temporarily validate their identity online to complete the registration process.
Validate your identity online
If you are unable to validate your identity through the CRA or in person, you will need to validate it with a third party. The validator must be 18 years of age or older and must have known you personally for at least 2 years. The validator can be a relative.
The validator must:
- confirm that the photo on the identification document (ID) is a true likeness of the Primary Officer and that the expiration date on the document is valid,
acceptable IDs are:
- a valid passport, or
- 2 government-issued IDs (one document must include a photo), such as a:
- provincial or territorial driver’s licence
- provincial or territorial health card
- provincial or territorial birth certificate
- provincial or territorial identification card (a photo card with the same security features as a driver’s licence)
- permanent resident card
- record of landing
- Canadian citizenship certificate
- certificate of registration of birth abroad
- certificate of Indian Status issued by the Government of Canada
- Refugee Protection Claimant Document
- work permit
- write a clear and legible letter that includes:
- the date the validation took place
- the first name, last name and User Reference Number of the ROE Web user who wants to become the Primary Officer
- the following attestation: “I hereby certify that I have validated the identification of the user with a valid passport or 2 pieces of valid identification, including one piece that contained a photo, and I certify it to be a true likeness of the user”, and
- the signature, name, official position and title of the person who certified the document
For privacy purposes, the validator is not required to send copies of the documents used to authenticate and validate your identity to Service Canada.
- submit a scanned copy of the signed letter by email to Service Canada: firstname.lastname@example.org
- confirm that the photo on the identification document (ID) is a true likeness of the Primary Officer and that the expiration date on the document is valid, acceptable IDs are:
Emails from Service Canada
Once you’ve created an organization and successfully validated your identity as the Primary Officer, Service Canada will email you an authorization code to the email address in your ROE Web profile. You must enter the code in your profile to complete the registration.
Service Canada will also mail a letter to the owner or CEO of the organization to inform them of the ROE Web registration.
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