Chapter 4: Need more information?
On this page
- Enquiries about insurability?
- Useful websites
- To order ROEs or to speak to an ROE advisor
- Annex 1 - Summary chart: Type of earnings, insurable/non-insurable earnings and hours, and pay-period allocation
- Annex 2 - Example of a blank paper ROE
- Annex 3 - Example of a completed paper ROE
- Annex 4 - Example of a completed electronic ROE
- Annex 5 - Example of an ROE for self-employed fishers
Enquiries about insurability?
If you have questions about the insurability of earnings or hours, you should contact the Canada Revenue Agency.
By telephone: You can call the Canada Revenue Agency at 1-800-959-5525.
On the Internet: Visit Canada Revenue Agency website.
For more information on EI premiums, see the following Canada Revenue Agency publications:
- T4001, Employer's Guide – Payroll Deductions and Remittances (Chapter 3 of the guide contains details on insurable employment, earnings, and hours, and on calculating EI premiums)
- T4130, Employer's Guide – Taxable Benefits
- RC4110, Employee or Self-Employed?
For copies of these publications, contact your local tax services office or visit the Canada Revenue Agency website.
Employment Insurance for employers
For employer information about the Employment Insurance program.
For information on ROE Web.
The Work-Sharing Program enables employers to deal with business cutbacks and still avoid laying off employees. Under a work-sharing agreement, employers can shorten their employees' work week by one to three days and pay those employees reduced wages. For the hours, days, or shifts that employees do not work, Service Canada arranges for those employees who are eligible for Employment Insurance to receive benefits, which helps compensate for the lower wages they receive from the employer.
Report on Hirings Program
Because Service Canada is responsible for protecting the integrity of the EI program, we have designed the Report on Hirings (ROH) program. The ROH program helps us make sure that only eligible individuals receive EI benefits.
Automated Earnings Reporting System
The Automated Earnings Reporting System (AERS) is a voluntary verification program that protects the Employment Insurance program and reduces administrative costs for employers. Through AERS, employers electronically submit payroll information to Service Canada.
Request for Payroll Information
Some employers are asked to complete the Service Canada Request for Payroll Information forms.
The Canada Revenue Agency's My Business Account
See the Canada Revenue Agency website for more information about the My Business Account online service.
General Government of Canada enquiries
Visit the Canada.ca website.
To order ROEs or to speak to an ROE advisor
For more information on how to complete the ROE, or to order paper copies of the ROE form, call the Employer Contact Centre at 1-800-367-5693 (TTY: 1-855-881-9874).
Please note that we no longer accept orders for paper ROE forms by fax.
Annex 1 - Summary chart: Type of earnings, insurable/non-insurable earnings and hours, and pay-period allocation
This chart lists the different types of earnings employees can receive, indicates whether or not the earnings and the hours are insurable, and, if they are insurable, to which pay period you should allocate them.
To make this summary chart easier to use, we have put its contents in alphabetical order.
If you have questions about the insurability of earnings or hours, contact the Canada Revenue Agency. You can visit the Canada Revenue Agency website, or contact the Agency by telephone at 1-800-959-5525.
Summary chart of insurable earnings and hours
|Type of earnings||Insurable?||Allocate to pay period|
|Earnings||Hours||For which they are paid Footnote 1||In which they are paid Footnote 2||Last pay period of regular wages Footnote 3|
|Automobile stand-by charge||No||No|
|Automobile operating expense benefit||No||No|
|Bonus, all types||Yes||No||Yes|
|Bonus, if paid because of the separation||Yes||No||Yes|
|Commissions, regular/irregular||Yes||Yes Footnote 4||Yes|
|Cost-of-living allowance, if paid on separation||Yes||No||Yes|
|Gratuities (also called tips) that are controlled by the employer||Yes||No||Yes|
|Gratuities (also called tips) that are controlled by the employer, if paid on separation||Yes||No||Yes|
|Group term life insurance||No||No|
|Incentive payment, if paid on separation||Yes||No||Yes|
|Non-taxable allowance Footnote 5||No||No|
|Overtime, worked and paid Footnote 6||Yes||Yes||Yes|
|Overtime, worked and taken as leave Footnote 7||Yes||Yes||Yes|
|Overtime, accumulated and paid on or after separation:||Yes||Yes||Yes
|Pay adjustments Footnote 10||Yes||No||Yes|
|Pay adjustments, paid on separation (see Footnote 10||Yes||No||Yes|
|Pay corrections Footnote 11||Yes||Yes||Yes|
|Pay in lieu of notice, paid on or after separation||Yes||No||Yes|
|Retirement leave credits/retiring allowance, including severance pay, accumulated sick leave credits paid as part of a retiring allowance on separation Footnote 12||No||No|
|Room and board benefit or allowance, with insurable earnings in the same pay period||Yes||No||Yes|
|Room and board benefit or allowance, without insurable earnings in the same pay period||No||No|
|RRSP contribution paid by the employer to a non-restricted RRSP||Yes||No||Yes|
|RRSP contribution paid by the employer to a restricted RRSP||No||No|
|Salary and wages, including unpaid wages due to bankruptcy, receivership, or impending receivership||Yes||Yes||Yes|
|Shift premium, if paid because of the separation||Yes||No||Yes|
|Sick leave taken, paid by employer||Yes||Yes||Yes|
|Sick leave credits, accumulated and paid out, on anniversary date or not, and taxable as employment income (if paid on termination as part of retirement leave credits/retiring allowance, see "Retirement leave credits/retiring allowance")||Yes||No||Yes|
|Stand-by hours, spent at the employee's place of work at the employer's request, paid at any rate||Yes||Yes||Yes|
|Stand-by hours, spent elsewhere than the employee's place of work, paid at a rate equivalent to or more than the employee's regular rate||Yes||Yes||Yes|
|Stand-by hours, spent elsewhere than the employee's place of work, paid at a rate less than the employee's regular rate||Yes||No||Yes|
|Statutory holiday pay, occurring after the last day worked, when the employee's departure is final||Yes||No||Yes|
|Statutory holiday pay, occurring after the last day worked, when the employee's departure is not final||Yes||Yes||Yes|
|Statutory holiday pay, taken on the day itself, any day recognized instead of the statutory day, or any other day off with pay in place of the statutory day||Yes||Yes
|Supplementary Unemployment Benefits (SUB) plan benefits (made under a plan that is registered with Service Canada)||No||No
|Taxable allowance (for example, taxable car allowance of $400 per month)||Yes||No||Yes|
|Taxable benefit, monetary||Yes||No||Yes|
|Taxable benefit, most non-monetary||No||No|
|Tips (also called gratuities) that are controlled by the employer||Yes||No||Yes|
|Tips (also called gratuities) that are controlled by the employer, if paid on separation||Yes||No||Yes|
|Top-ups to maternity, parental, and compassionate care benefits, paid by the employer||No||No|
|Vacation pay, paid on separation||Yes||No||Yes|
|Vacation pay, where no vacation time is taken, however paid||Yes||No||Yes|
|Vacation pay, where vacation time is taken, however paid||Yes||Yes||Yes|
|Wage-loss insurance (insurable), paid by the employer||Yes||Yes||Yes|
|Wage-loss insurance top-up, paid by the employer, claim accepted||No||No|
|Wage-loss insurance top-up, paid by the employer, prior to acceptance||Yes||No||Yes|
|Workers Compensation Benefits top-up, paid by the employer, claim accepted||No||No|
|Workers Compensation Benefits top-up, paid by the employer, prior to acceptance||Yes||No||Yes|
Annex 2 - Example of a blank paper ROE
Annex 3 - Example of a completed paper ROE
Annex 4 - Example of a completed electronic ROE
Annex 5 – Example of an ROE for self-employed fishers
Report a problem or mistake on this page
- Date modified: