Part III - Additional information

Record of employment

An employer completes a Record of Employment (ROE) when the employee is separated from employment because of a temporary stoppage of work, training, illness, injury or quarantine. The employer also indicates that the employee is entitled to supplemental unemployment benefits by entering "SUB plan benefit" in the "other monies" section.

For more information on ROE completion, please visit the How to complete the ROE form page on our website.

The employer's business number for payroll deductions (RP) indicated on the ROE will be used by the EI Program to verify whether if the employer has an approved registered SUB plan.

Verification of Employment Insurance benefits paid and weekly benefit rate

Before the SUB payment can be made, the employer or the administrator responsible for paying the SUB must verify the employee's in receipt of EI benefits and the employee's weekly EI benefit rate. The weekly SUB payment plus the weekly EI benefit rate applicable to the employment must not exceed 95% of the employee's normal weekly earnings.

There are two methods of verifying the receipt of EI benefits and the weekly benefit rate:

  • by obtaining the EI benefit information directly from the employees (please note that employees can view, copy or print their claim information online using their My Service Canada Account); or
  • by consulting a system-generated report provided by Service Canada at the employer's request.

Payroll deductions

Payments from a registered SUB plan are not insurable; therefore, EI premiums are not deducted. SUB payments are generally subject to Canada Pension Plan or Quebec Pension Plan deductions as well as income tax. For more information on this subject visit the Canada Revenue Agency or Retraite Qu├ębec website.

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