Chapter 4: Need more information?

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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:

For copies of these publications, contact your local tax services office or visit the Canada Revenue Agency website.

Useful websites

Employment Insurance for employers

For employer information about the Employment Insurance program.

ROE Web

For information on ROE Web.

Work-Sharing Program

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.

Note

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 Yes No 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 Yes No Yes
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

(hours)
Yes

(earnings)
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
Salary continuance Yes Yes Yes
Shift premium Yes No 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

Footnote 13
Yes
Supplementary Unemployment Benefits (SUB) plan benefits (made under a plan that is registered with Service Canada) No No

Footnote 14
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

Chapter 2 of this guide provides block-by-block instructions for completing the Record of Employment.

Annex 3 - Example of a completed paper ROE

Chapter 2 of this guide provides block-by-block instructions for completing the Record of Employment.

Annex 4 - Example of a completed electronic ROE

Chapter 2 of this guide provides block-by-block instructions for completing the Record of Employment.

Annex 5 – Example of an ROE for self-employed fishers

Chapter 3 of this guide provides instructions for completing the ROE for self-employed fishers.

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