This section provides information to employers on the way they would need to complete certain blocks on the Record of Employment (ROE). This information pertains to teachers.
Who is a Teacher?
In the view of the authorities, a teacher refers to someone engaged in the occupation of teaching in a pre-elementary, elementary or secondary school. In addition, a teacher could also be engaged in the occupation of teaching in technical or vocational schools. This is in accordance with the definitions stipulated in the Employment Insurance (EI) Regulations. As such, the authorities would consider any individual who teaches at those levels or schools as a teacher for the purposes of the Regulations. This is regardless of the time spent teaching, the subject or even, the individuals that the teacher is teaching.
It is worth highlighting that this definition applies to all teachers employed in schools under provincial or municipal boards. Therefore, it includes teachers in independent or private schools as well. However, it is worth mentioning that this definition does not apply to teachers at the post-secondary level.
Block 6: The Pay Period Type
In Block 6, the employers would need to enter ‘Weekly’ as the pay period type.
Block 10: The First Day Worked
In this block, the employers would need to enter the employment start date. In some cases, the employers might find that the employee previously experienced an interruption of earnings during this period of employment. As such, it is likely that the employers might have issued the Record of Employment (ROE) to this employee. In this scenario, the employers would need to enter the first day the employee returned to work after they had issued the previous Record of Employment (ROE).
Block 11: The Last Day for Which Paid
In Block 11, the employer would need to enter the employment end date. Alternatively, the employer would need to enter the last day of insurable employment. This is especially so in case the employer is issuing the Record of Employment (ROE) for another reason (such as maternity leave) that begins before the end of the contract.
Block 12: The Final Pay Period Ending Date
In Block 12, the employer would need to enter the same date as the date that the employer has specified in Block 11 – The Last Day for Which Paid.
Block 15A: The Total Insurable Hours
In Block 15A, the employer would need to enter the total number of insurable hours of teaching time and related duties. In many cases, these duties will appear in the collective agreement or the contract of employment for which the teacher is receiving the remuneration. For calculating the total number of insurable hours, the employer would need to:
Determine the number of teaching days or days of paid leave in the 53-week period prior to the end of the employment or the end of the contract (as specified in the collective agreement or the contract of employment)
In some cases, the employer might have issued a previous Record of Employment (ROE) or it is possible that the teacher’s period of employment was shorter than 53 weeks
In this scenario, the employer would need to count only the days in the current period of employment
Multiply this total number of days by the standard number of hours per day that the collective agreement or contract of agreement specifies
In case the employers require more information as to how they could determine the number of hours per day, they would need to contact the Canada Revenue Agency (CRA)
How to Use the Daily Averaging Formula
Employers will need to carry out certain calculations for entering the amounts in Blocks 15B and 15C. For this, they would need to use the daily averaging formula for calculating the average daily earnings that the teacher received. The daily averaging formula typically comprises the following three steps:
Adding up all the insurable earnings that the teacher received during the contract period
Subtracting any insurable amounts the teacher received because of the separation (for more details, employers would need to go through ‘Block 17: The Separation Payments’)
Dividing the total insurable earning amount by the total number of calendar days in the contract period
It is worth mentioning that this amount constitutes the average daily earnings
It is worth mentioning that employers cannot use the daily averaging formula for casual or substitute teachers
- This is because casual or substitute teachers do not have a fixed amount of earnings during a predetermined period