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              FREEEVALUATION
              Friday, 25 November 2016 / Published in Immigration, Immigration Manuals, Live-in Caregivers

              When Should Employers Typically Consider Issuing Amended Records of Employment (ROEs)?


              Last Updated on November 25, 2016

              When Should Employers Typically Consider Issuing Amended Records of Employment (ROEs)?

              The authorities require employers to issue amended Records of Employment (ROEs) when they need to:

              • Change the information they have entered on Records of Employment (ROEs) that they have issued previously

              • Correct the information they have entered on Records of Employment (ROEs) that they have issued previously or,

              • Update the information they have entered on Records of Employment (ROEs) that they have issued previously

              For instance, consider a situation where an employer issues the original Record of Employment (ROE). At this point, the employee’s departure changes from not final to final. In addition, the employee has not worked for the employer since the employer issued the original Record of Employment (ROE). In this scenario, the employers would need to pay additional money to the employee on separation because the employer owes the employee for vacation pay. In addition, the payment of this additional sum is important because the departure is now final. In this situation, the employer would need to issue an amended Record of Employment (ROE) of the original for including this information. In case there is no new information to report, the employer would not need to issue an amended Record of Employment (ROE).

              The authorities require employers to issue amended Records of Employment (ROEs) if they submitted the Records of Employment (ROEs) to Service Canada in error. For this, the employers would need to enter “Previous Record of Employment (ROE) issued in error” in Block 18, Comments, when they completed the amended Records of Employment (ROEs). Similarly, the employers would need to issue amended Records of Employment (ROEs) when Service Canada asks for them expressly.

              Note:

              • Consider a situation where an employer has an employee on leave and the employer has issued a Record of Employment (ROE) to this employee

              • Prior to coming back to work, the employee informs the employer that the employee is not returning

              • In this scenario, the authorities do not require the employer to amend the original Record of Employment (ROE)

              • However, this is applicable provided the employer is not making any additional payments to the employee on account of the permanent separation

              • When employers amend a Record of Employment (ROE), they would need to complete all of the blocks specified on the amended Record of Employment (ROE) and not only the blocks where the information has changed from the original Record of Employment (ROE)

              How Should Employers Issue Amended Records of Employment (ROEs) Electronically?

              For more information on issuing amended Records of Employment (ROEs) electronically, employers will need to refer to the help instructions given on the Record of Employment on the Web (ROE Web) or call the Employer Contact Centre at 1-800-367-5693 (TTY: 1-855-881-9874). Alternatively, they would need to contact their Payroll Service Provider (PSP) if they are using the Record of Employment Secure Automated Transfer (ROE SAT) application.

              Note:

              • In case employers are amending paper Records of Employment (ROEs) electronically, they would need to enter “Amending paper Records of Employment (ROEs)” in Block 18, Comments

              • In addition, they would need to include the serial number of the original paper Records of Employment (ROEs)

              How Should Employers Issue Amended Records of Employment (ROEs) Using Paper Forms?

              For issuing amended Records of Employment (ROEs) using paper forms, the employers would need to:

              • Use blank paper Records of Employment (ROEs) forms

              • Enter the serial numbers of the original Records of Employment (ROEs) that the employer is correcting in Block 2

              • Ensure that they complete all the blocks, even if the information is the same as they have entered on the original Records of Employment (ROEs) and,

              • Correct all information that was inaccurate on the original Records of Employment (ROEs)

              Note:

              • It is worth highlighting that when employers amend Records of Employment (ROEs) using paper forms, it is not necessary to enter comments in Block 18 that indicate that the forms are amended Records of Employment (ROEs)

              What Should Employers Typically Do with Void or Surplus Paper Records of Employment (ROEs)?

              Situations could arise where some employers have void paper Records of Employment (ROEs). These situations could typically include instances where the employers could void forms if they have made errors on them. The authorities permit employers to destroy the void forms. For this, they would need to write down the serial numbers and retain them along with their payroll records. Only after doing this should employers destroy the void forms.

              Similarly, situations could arise where employers have surplus paper Records of Employment (ROEs). In this scenario, the authorities require employers to return the surplus paper Records of Employment (ROEs). For this, the employers would need to call the Employer Contact Centre at 1-800-367-5693 (TTY: 1-855-881-9874). The Employer Contact Centre would provide the relevant instructions for returning the surplus paper Records of Employment (ROEs).

              How Should Employers Order Paper Records of Employment (ROEs)?

              For ordering paper Records of Employment (ROEs), the employers would need to call the Employer Contact Centre at 1-800-367-5693 (TTY: 1-855-881-9874). While placing the order, the employers would need to provide their Canada Revenue Agency (CRA) Payroll Account Number (PAN) for identification purposes.

              How Can Employers Obtain Additional Information if Needed?

              Situations could arise where employers need additional information or guidance for completing their Records of Employment (ROEs). For this, the employers would need to call the Employer Contact Centre at 1-800-367-5693 (TTY: 1-855-881-9874).


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