INCONVENIENCES FOR
EMPLOYERS AND DELAYS
ROE Web or ROE Secured Automated Transfer (SAT) reduces
administrative burden for employers and also facilitates more efficiencies
for the government through the processing of EI claims.
One of the challenges facing Service Canada is the errors made
in the completion of ROEs. Employers are reminded of the importance
of providing accurate information, given its impact on
the payment of benefits to claimants and the implications this can
have for over and under payments. According to Service Canada,
the top five common errors on the ROE, and how to avoid them,
are as follows:
ERROR #1: BLOCK 15C – INSURABLE EARNINGS BY
PAY PERIOD INCORRECT
The number of consecutive pay periods entered in Block 15C
must equal the period of employment. The employer must provide
the payroll data for the required number of pay periods for
the period of employment. The period of employment is determined
by Pay Period Type selected in Block 6 and dates entered
into Blocks 10, 11 and 12.
For example, on an electronic ROE, if the Pay Period Type in
Block 6 is “weekly,” the maximum number of most recent consecutive
pay periods to be completed in 15C is 53 pay periods.
ERROR #2: BLOCK 17A – VACATION PAY
INCORRECT
Any vacation pay the employer has paid or will pay to the employee
because of the separation must be entered in this block and
must accurately reflect the correct amount.
ERROR #3: BLOCK 15B – TOTAL INSURABLE
EARNINGS INCORRECT
Block 15B must contain all insurable earnings the employee received,
not just the EI maximum insurable earnings amount.
In order to correctly calculate the amount in Block 15B, employers
must first determine the number of consecutive pay periods to
use and which earnings are insurable. Once those are determined,
the employee’s total insurable earnings must be calculated.
ERRORS CAUSE
FOR EMPLOYEES.
ERROR #4: BLOCK 11 – LAST DAY FOR WHICH
PAID INCORRECT
The last day for which the employee received insurable earnings
must be entered in Block 11. This date usually coincides with the
last day of work; however, in some cases, employees continue to
receive insurable earnings after their last day of work. This occurs
with paid leave, such as vacation or sick leave, earned days off or
salary continuance. In these cases, enter the date of the last day
of paid leave in Block 11, making sure that date is not a statutory
holiday.
ERROR #5: BLOCK 6 – PAY PERIOD TYPE INCORRECT
In Block 6, employers must enter the pay period type for the
employee. There are five standard types of pay period: weekly,
biweekly, semi-monthly, monthly or 13 pay periods a year. If semimonthly
or monthly pay periods are non-standard (that is, they do
not end on the 15th or the last day of the month), then “non-standard
semi-monthly” or “non-standard monthly” should be entered
in this block.
An ROE should only reflect one pay period type. If an employer
changes their pay period type during an employee’s period of employment,
an ROE should be issued for the period of employment
up to the change in pay period type. If there is an interruption of
earnings later, a second ROE should be issued for the rest of the
employee’s period of employment until the interruption of earnings.
On the second ROE, in Block 10, enter the date of the first
day after the pay period change, and in Block 11, enter the last day
for which paid.
Errors cause inconveniences for employers and delays for employees.
It is the employer’s responsibility to understand how to complete
ROEs correctly and ensure compliance with the legislation even if
your service provider is facilitating the processing of an employer’s
ROEs. Fewer calls will save employers time and money, and ensure
employee’s claims are processed efficiently and effectively. n
Janet Spence, CPM is the manager, Compliance Services and
Programs at the Canadian Payroll Association.
policies & procedures
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28 ❚ AUGUST 2017 ❚ HR PROFESSIONAL
