Do I need to file an ROE when laying off employees?
When laying off employees you will be required to file a Record Of Employment (ROE). An ROE must be filed whenever there is a change in status of an employee including when a business is forced to close by government.
Once the ROE is filed your employees will be able to apply for regular Employment Insurance benefits. In many jurisdictions, there is an exemption from giving or paying notice when a business needs to close due to unforeseen circumstances. We have requested clarification from provincial and territorial governments on this.
New Brunswick has confirmed that businesses are exempt from giving or paying notice if the layoff is due to the COVID pandemic.
How do I complete the ROE?
An ROE has to be filed when there is an interruption of earnings of seven days (known as the seven-day rule). The interruption of earnings occurs when there are seven consecutive days with no work and no insurable earnings, or when an employee’s salary falls below 60% of regular weekly earnings due to illness, injury, quarantine, pregnancy, etc.
If you are filing the ROE electronically, it must be issued within 5 calendar days of the end of the pay period in which the employee’s interruption of earnings occurs. If you are using a paper ROE, it must be issued within 5 calendar days of the employee’s interruption of earnings, or the date you became aware of the interruption of earnings.
How do I complete my employee’s ROE?
Through ROEweb either by using a:
Select Sign-In Partner; or
Note: Service Canada will require a second method of verification which they will send by mail before you gain access to ROEweb.
2. Calling Service Canada 1-800-622-6232 for a Paper ROE (unavailable at the moment)
For more information please read the Steps to complete the ROE.
How do I code the ROE?
Shortage of Work (Layoff))
When you are laying off employees due to a shortage of work or a temporary business closure.
Illness or Injury
When an employee is absent due to illness, quarantine, or ordered self-isolation.
When an employee quits their job, or refuses to come into work.
When you have received approval to participate in the work-sharing program and the employee needs to apply for benefits.
Leave of absence
Can be used if an employee is unable to work; for example, schools and day cares are closed and so they must stay home with a child.
DO NOT put any comments in the comments box on the ROE; this will slow down processing as the ROE will need to be reviewed manually.
For now, the eligibility criteria remain unchanged. We will update the information if the government announces special measures.
Reference website: https://www.cfib-fcei.ca/en/small-business-resources-dealing-covid-19#faq