What is an ROE?

A Record of Employment (ROE) is used by Service Canada to determine whether an individual qualifies for Employment Insurance benefits, the benefit rate and the duration of the employee’s claim.

A ROE is produced when an employee:

• Quits his/her job
• Is laid off or terminated
• Is on a Leave of Absence (eg. Parental or Sick leave)
• Has had within the last 52 weeks or since the last ROE, seven consecutive calendar days without work and insurable earnings from the employer
  • 30 days for part time/casual/on-call employees

McMaster University will issue a record of employment (R.O.E) electronically to Service Canada within 5 calendar days following the pay period end date, and, inclusive of the last day for which the employee is paid.

ROE Legislation

Regardless of whether the employee intends to file a claim for EI benefits, you must issue an ROE:

• each time an employee experiences an interruption of earnings
• when Service Canada requests one

A ROE must be submitted when there is an interruption of earnings:

• Seven Day Rule: when an employee has had or is anticipated to have seven consecutive calendar days with no work and no insurable earnings from the employer
• When an employee’s salary falls below 60% of regular weekly earnings because of illness, injury, quarantine, pregnancy, the need to care for a newborn or a child placed for the purposes of adoption or the need to provide care or support to a family member who is critically ill

Part-time, on-call, or casual workers: You do not have to issue an ROE every time a part-time, on-call, or casual worker experiences an interruption of earnings of seven days or more. However, you must issue one when:

• an employee requests an ROE and an interruption of earnings has occurred;
• an employee is no longer on the employer’s active employment list;
• Service Canada requests an ROE; or
• an employee has not done any work or earned any insurable earnings for 30 days.

When to issue an ROE

• up to five calendar days after the end of the pay period in which an employee’s interruption of earnings occurs

For more information, please visit the Government of Canada website.

Canada Pension Plan and Employment Insurance Schedule

2021 Canada Pension Plan Summary

Under the new rules, all employees between the ages of 60 and 70 years who work must contribute to the CPP, even if in receipt of a CPP retirement pension, unless the employee is between 65 and 70 years of age and has filed an election to stop making CPP contributions by providing the employer a signed CPT30 form.

Please Note:  Effective January 1, 2012, the Canada Revenue Agency (“CRA”) made changes to the Canada Pension Plan (“CPP”) which affected individuals between 60 and 70 years of age and actively working. Prior to January 1, 2012, an employee between 60 and 70 years of age has been allowed to stop making CPP contributions upon providing proof that he or she is receiving a CPP retirement pension.

If an employee is eligible and wishes to cease CPP contributions, the employee must sign and complete the CPT30 form and forward to the Human Resources Service Center (“HRSC”) at the Campus Services Building, room 202. Forms can also be sent directly to the applicable HR Advisor. Please note the election takes effect on the first of the month following receipt of the form by the HRSC.

Department Managers: This will have an impact on your budgets as there is an employee/employer contribution match as indicated above.

2021 Employment Insurance Schedule