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Payroll 2 > Unit 10: ROE > Flashcards

Unit 10: ROE Flashcards

1
Q

What is ROE

A

extremely important document used in Payroll when there is an interruption of earnings

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2
Q

What are the two formats of ROE you can use

A
  1. paper copy (mailed to Services Canada)

2. electronic version (filed over the web)

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3
Q

If the employee does not intend to apply for EI benefits, do you still have to fill out an ROE?

A 
yes 
only with the exception of: 
1. real estate agents,
2,  casuals
3.  commissioned staff
4. employees who have non-standard work hours
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4
Q

Where does ROE go?

A

to Service Canada

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5
Q

What does Service Canada do with the ROE

A

use to

  1. determine if the person qualifies for EI benefits
  2. how long they will receive benefits
  3. how much the benefit will be
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6
Q

What is an interruption of earnings

A
  1. when an employee has no earnings or has not worked for a period of 7 consecutive calendar days
  2. also if an employee’s salary/ earnings falls below 60% of their regular wages due to (illness, quarantine, pregnancy, care for a newborn or adoption, or provide care or support to a family member gravely ill with significant chance of death
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7
Q

What are insurable earnings?

A

compensation you deduction EI from (salary, hourly wages, overtime, vacation time, commissions, bonuses, allowances and taxable benefits paid in form of cash)

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8
Q

What are insurable hours?

A

the hours of work an employee receives insurable earnings for.

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9
Q

Tom works 40 hours this week and 40 hours plus 10 overtime the next week. How much is his insurable hours?

A

90 hours

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10
Q

Does a bonus payment have insurable hours and insurable earnings?

A

no

it has insurable earnings but not insurable hours as it doesn’t relate to hours worked.

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11
Q

what earnings are not associated with hours?

A
  1. bonus
  2. pay adjustments
  3. notice of pay
  4. severance (retiring allowance)
  5. taxable benefits not paid in cash
  6. gratuities
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12
Q

who determines where insurable hours are on an ROE?

A

Service Canada

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13
Q

Who determines what TYPES of earnings and hours are insurable?

A

CRA

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14
Q

When will you be required to issue an ROE

A
  1. when you change pay cycles
  2. when there is a change in ownership of the business
  3. if the business declares bankruptcy
  4. if Service Canada requests
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15
Q

Why might service canada request you to make up an ROE

A

usually because one of your employees has had an interruption of earnings at another employer

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16
Q

when do you issue an ROE for casual staff or staff wit nonstandard hours?

A
  1. no earnings in a 30 day period or
  2. employee requests one and they have had an interruption of earnings
  3. if they terminate
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17
Q

When you issue an ROE on paper when must it be completed

A

must be completed within 5 calendar days of the first day of the interruption of earnings.

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18
Q

With paper copies who gets which copies

A

part 1 - for the employee
Part 2: send to ROE center in Bathurst, NB
Part 3: kept by the employer

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19
Q

When you issue ROE electronically when must it be completed?

A

have up to 5 calendar days after the end of the pay period in which the interruption of earnings occurred

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20
Q

Do you give a copy of the form to the employee when it is done electronically?

A

you can but you do not have to

- you must tell them though so that they are not waiting for a copy in order to apply for benefits

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21
Q

When an employee had their ROE done electronically what happens?

A

they may or may not have a copy given to them.

  • they need to be told that they will not receive one if they are not
  • when they file for EI benefits, they system marries the claim to the electronic ROE by SIN
22
Q

Where do you find block by block instructions for filling out ROE

A

Service Canada website - under ROE

23
Q

IS the information you fill out the same for paper as it is for electronic copies?

A

yes

24
Q

Can you change an ROE?

A

only if you still have all 3 copies

25
Q

What happens if you need to change a paper ROE but you sent the copies out or at least one?

A

you must issue an amended ROE by indicating the previous ROE serial number in block 2
- you must fill the form in completely, not just the adjusted parts

26
Q

What happens if you need to change an electronic ROE?

A

you can just follow the instructions online
- you cannot cancel an ROE once issued, but you can issue an amended roe with the words “previous ROE issued in error” in block 18

27
Q

How long must you keep records of ROEs

A

for paper copies 6 years after the year they were issued

- electronic, no need to keep a copy (as it is stored for you on the website)

28
Q

How long must you save the information regarding earnings, hours and other data you used to report the ROE?

A

6 years after they were issued the ROE

29
Q

Block 1

A

Serial number of the ROE

30
Q

Block 2

A

serial number of the ROE amended or Replaced

31
Q

Block 3

A

employer’s payroll reference number (optional)

32
Q

Block 4

A

Employer’s name and address

33
Q

Block 5

A

CRA business number (Payroll account number)

34
Q

Block 6

A

Pay period type

35
Q

Block 7

A

Employer’s postal code

36
Q

Block 8

A

Employee’s SIN

37
Q

Block 9

A

Employee’s name and address

38
Q

Block 10

A

First day worked

39
Q

block 11

A

Last day for which paid

40
Q

Block 12

A

Final pay period ending date

41
Q

Block 13

A

Occupation (optional)

42
Q

Block 14

A

expected date of recall (optional)

43
Q

Block 15A

A

total insurable hours

44
Q

Block 15B

A

total insurable earnings

45
Q

Block 15C

A

Insurable earnings by pay period

46
Q

Block 16

A

Reason for issuing this ROE

47
Q

Block 17

A

Separation payments

  • block 17A vacation pay
  • Block 71B statutory holiday pay
  • block 17C other monies
48
Q

Block 18

A

Comments

49
Q

Block 19

A

Paid sick, maternity/parental/ compassionate care

50
Q

Block 20

A

Language

51
Q

Block 21

A

Telephone number of issuer

52
Q

Block 22

A

Certification (that the information is correct)

Payroll 2 (18 decks)

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