EMPLOYMENT INSURANCE
Record of Employment
Western Canada and Territories School Divisions
Teacher’s ROE Presentation
2013
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EMPLOYMENT INSURANCE
Teacher
ROE’s
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Block 6 – Pay period type
• Enter pay period type for a teaching
contract 27 weeks or shorter
• Enter pay period as “weekly” for a
“teaching contract” longer than 27 weeks.
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Block 10 – First day worked
• For non-contract employees, enter the
actual first day they worked, or the first
day they worked since you last issued an
ROE
• For contract employees, enter the contract
start date.
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Block 11 – Last day for which paid
• Normally the last day of actual work
unless on contract.
• Did the employment relationship continue
after the last day of work?
• If not, the last day paid will be the last
physical day at work or the end date of the
contract.
• DO NOT enter statutory holiday date in
Block 11.
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Questions to ask for Teachers
• Whether or not the teacher’s contract was
completed?
• If the teacher did not remain under
contract until the end date, then the date
on which the contract ceased to be
effective must be determined.
• Always a Monday to Friday
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EMPLOYMENT INSURANCE
Example 1
• Liz has a term teaching contract from
Sep 1, 2012 to Jun 30, 2013.
• She works to Jun 28, 2013
• Block 11 - Last day for which paid =
Jun 30, 2013
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EMPLOYMENT INSURANCE
Example 2
• Sara is on a full time teaching contract and
is applying for Maternity benefits
• Her contract runs from Sep 1, 2012 to Aug
31, 2013
• She advises that she is ending her
contract on Jun 29, 2013 for Maternity
leave
• Block 11 - Last day for which paid =
June 28, 2013
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Example 3
• Jake is on a full time continuing teaching
contract and is on paid sick leave.
• His contract runs from Sep 1, 2012 to Aug
31, 2013
• His last day paid sick leave ended May 10,
2013 and this is also the last day for which
the contract is effective.
• Last day for which paid – May 10, 2013
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EMPLOYMENT INSURANCE
Example 4
• Claire is on a full time continuing teacher
contact
• Her contract runs Sept. 1, 2012 to Aug 31,
2013
• She works to June 28, 2013 and makes a
request to her employer to start her maternity
leave on Aug. 5, 2013 (her due date)
• Last day for which paid is Aug. 2, 2013 (the
last day the contract ceases to be in effect)
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Example 5
• Jill is on a full time continuing teaching
contract.
• Her contract runs regularly from July 1 to
Jun 30 each year.
• She stops working on Jun 28, 2013 and
advises her employer she wants her
maternity leave to begin Sep 7, 2013
• Last day for which paid is Sept. 6, 2013
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EMPLOYMENT INSURANCE
Block 12 – Final pay period ending date
• The end date of the final pay period must
be equal to the last day paid indicated in
Block 11
• The pay period type must reflect weekly
for teaching contracts more than 27
weeks.
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Example - Pay Period End Date
• Last day for which paid is May 29, 2013
• Weekly pay period – Pay Period Type
• Block 12 – Final pay period end date =
May 29, 2013
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Block 13 - Occupation
• Used for labour market studies.
• Teacher, Term Contract teacher,
Substitute Teacher, Replacement Teacher
indicates employment status
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Block 14 – Date of Recall
• If you know the return to work date, enter
date.
• Otherwise, check “unknown” or the “not
returning” box.
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Block 16 -Reason for issuing this ROE
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Code A – Shortage of work
Code E – Quit
Code F – Maternity
Code G - Retirement
Code M – Dismissal
Code P - Parental
ROE Web has a series of drop down
boxes that allows further selection when
entering ROE manually or amending ROE.
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EMPLOYMENT INSURANCE
Block 16 – Reason “K” Other
• To be used only in exceptional cases.
• Terms, such as an end of contract, end of
school year, term contract ended, summer
layoff, etc., reason for issuing code in
Block 16 should be “A” Shortage of Work.
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Block 17 - Separation Payments
• Report all payments or benefits, other than
regular pay, that the employer has paid to
the employee on separation.
• Include all separation payments in Block
17, regardless of whether these payments
or benefits are considered to be insurable
earnings.
• Vacation pay, must be paid according to
the contract. Know your contract.
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Stat Pay
• Stat pay paid after last day worked. If you are
paying stat pay for July and August, please
include in 17B. These earnings should be
included in 15B and included in pp1 in 15C. If
adjustments are required, we will address at a
later date.
• If the employee is returning to work, include the
hours in 15A.
• Do not include stats in 17B for days prior to last
day worked.
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EMPLOYMENT INSURANCE
Block 17 - Note
• When you enter insurable earnings in
Block 17A, 17B and 17C, you must also
add these amounts to the total insurable
earnings reported in Block 15B and 15C
(Line PP1).
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Block 17C – SUB Payments
• ROE Web has a drop down menu to
indicate that Supplementary
Unemployment Benefits (SUB)
Maternity/Parental are payable
• Under “Other monies” in Block 17C – U Supplemental
• Do not indicate an amount on the ROE
• Do not put information in Block 18 comments
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Block 19
• Block 19 - Paid sick/maternity/parental
leave or group wage loss indemnity
payment - complete only if the employee
received any sick leave, maternity leave,
parental leave, or insurable group wageloss insurance payments after the last day
worked.
• Enter the starting date and the weekly or
daily rate.
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Block 19 - Reminder
• When employees receive sick leave,
maternity leave, parental leave,
compassionate care leave, or insurable
group wage-loss insurance payments, do
not complete an ROE until the payments
are exhausted.
• The date these payments stop is
considered to be the last day for which
paid. Enter this date in Block 11
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EMPLOYMENT INSURANCE
Block 15A, Total Insurable hours
•
Report the total number of hours of
teaching time and related duties that the
collective agreement (or the contract of
employment) covers and for which the
teacher received remuneration.
•
Count teaching days and days of paid
leave when you calculate their insurable
hours. Include professional days.
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EMPLOYMENT INSURANCE
15A – Insurable Hours (con’t)
• Determine the number of teaching days
(including days of paid leave) in the 53
week period before the end of the
employment or the end of the contract.
• Multiply this number of days by the
number of hours per day that the collective
agreement covers.
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15A Insurable hours (con’t)
• If a previous ROE was already
issued, or if the teacher’s employment
was shorter than 53 weeks, count
only the days in the current period of
employment and multiply by the
number of hours per day that the
collective agreement covers.
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15A - Hours Teachers with Strike Days
• 15A Total Insurable Hours
• No insurable hours for strike days,
therefore do not include any hours for
the strike days in 15A
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15B –Total Insurable Earnings
• 27 Week Record of Employment
• 53 Week Record of Employment (ROE
Web)
• Formula- The insurable earnings are
allocated proportionately over the term of
the contract, regardless of the basis on
which they are paid.
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EMPLOYMENT INSURANCE
15B – Total Insurable earnings
• Contract duration – 27 weeks or shorter
• It is not necessary to do any averaging of
the earnings when the duration of the
contract is 27 weeks or shorter.
• All the earnings have to be reported on the
ROE
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15B - Total Insurable Earnings
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Contract duration longer than 27 weeks
Pay period type = Weekly
Date in Block 12 must be the same as the last
day paid in Block 11
Daily averaging formula is used for the
calculation of insurable earnings.
Block 15C will be completed on a weekly basis
for current version of ROE on the Web.
One week is equivalent to 7 calendar days.
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EMPLOYMENT INSURANCE
15B – 27 week ROE
• 27 weeks is equivalent to 189 days
(7 X27)
• Determine daily average
• Total earnings for the contract period/the
total number of calendar days within the
contract period.
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Example 1
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Period of contract – Sep 1/12 to Aug 31/13
Salary for duration of contract: $50,000
Total calendar days in contract: 365 days
Daily average: $50,000 divided 365 =$137
Weekly rate $137x7=$959.00x27 weeks
15B is $25,893 (189 days X $137)
Claimant stopped working June 28/13, end of
school term.
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Example 1 without and with stat pay
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Example 2 –Step 1 –
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Regular Full time continuing contract
Period of contract – Sep 1/12 to Aug 31/13
Last day for which paid – Jan 11/13
Salary for duration of contract: $50,000
Total calendar days in contract: 365 days
Daily average: $50,000 divided 365
=$137x7=$959.00 weekly
• From Sep 1 to Jan 11 = 133 days
• Contract (current): (133 days X 137) =
$18221.00
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Example 2 – Step 2
• Require prior contract information to
proceed.
• Period of contract – Sep 1/11 to Aug 31/12
• Salary for duration of contract: $48,000
• Daily average: $48,000 divided 366 leap
year =$131x7=$917.00 weekly
• 56 daysx$131.00=$7336
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EMPLOYMENT INSURANCE
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Example 2
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15B – 53 Week ROE
• Contract duration is longer than 27 weeks
• Determine daily average by dividing the total
earnings for the contract period by the total
number of calendar days within the contract
period.
• The insurable earnings by pay period in Block
15C will be completed on a weekly basis.
• One week is equivalent to 7 calendar days.
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EMPLOYMENT INSURANCE
15B – Example 1 – Step 1
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One year contract – contract completed
Period of contract – Sep 1/12 to Aug 31/13
Last day for which paid – Aug 31/12
Salary for the duration of the contract:
$50,000
• Total calendar days: 365
• Daily average earnings: $50,000 divided
by 365 = $137
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EMPLOYMENT INSURANCE
15B – Example 1 – Step 2
• Number of calendar days as per previous slide 365
• Number of full calendar weeks = 365 divided by 7
days = 52.14 weeks so 52 full weeks
• Number of days remaining 365-364 = 1
(52 X 7=364, 365-364=1 day remaining)
• Block 15C PP1-PP52: $959 ($137 X 7 days)
• Block 15C PP53: $137
• 15B: $25,893 – ($959 X 27) weeks
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EMPLOYMENT INSURANCE
15B –Example 2
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Term Period of contract Sep 1/12 to Jun 30/13
Last day for which paid = Jun 30, 2012
Annual salary $50,000
Number of calendar days in contract = 303
Daily rate = $164 ($50,000 divided by 303)
43 complete weeks + 3 days
Block 15C PP1 through PP43 = $1148
PP 44 = $492 ($164 X3)
15B – $31,185 (27 weeks X $1148)
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EMPLOYMENT INSURANCE
15B – Example 3 – Step1
• One year contract – Sep 1/12 to Aug
31/13
• Last day for which paid – Apr 30/13
• Salary for the duration of the contract:
$50,000
• Total calendar days: 365
• Daily average earnings: $50,000 divided
by 365 = $137
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EMPLOYMENT INSURANCE
15B – Example 3 – Step 2
• Number of calendar days counting back
from Apr 30/13 to Sep 1/12: 242.
• Number of full calendar weeks: 242
divided by 7 days = 34
• Number of day remaining: 242 – 238 (34 X
7) = 4
• Block 15C PP1 to PP34: $959 - $137x7
• Block 15C PP 35: 4x137=$548
• Block 15B: $25,893 (27 X $959)
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Example 3
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15B Example 4 –Step 1
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Contract 1 – Sep 1/12 to Aug 31/13
Salary for duration of contract: $53,000
Total calendar days in the contract
Daily average: $53,000 divided 365 =$145
Last day for which paid Dec. 13/12
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EMPLOYMENT INSURANCE
15B Example 4 – Step 2
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Contract 2 –
Sep 1/11 to Aug 31/12
Salary for duration of contract: $50,000
Total calendar days in contract: 366 days
Daily average: $50,000 divided 366 =$137
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EMPLOYMENT INSURANCE
15B Example 4 – Step 3
• Number of calendar days in contract 1
counting back from Dec. 13 to Sep 1/12: 104
days
• Number of full calendar weeks Contract 1:
104 divided by 7 days = 14
• Number of days remaining in contract 1: 104
– 98 (14 weeks x 7) = 6 days remaining
• 6 daysx$145.00 daily rate=870.00 crossover
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15B Example 4 – Step 4
• Block 15C PP1 through PP14: $1015
($145x7) – Contract 1
• Block 15C PP15: $870 – ($145 x 6 days)
plus $137($137 x 1 days) - Contract 2 & 1
• Block 15C PP36 through PP53: $959 –
(i.e. $137 x 7)
• 15B = $25710.00
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Example 4
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15B Example 5
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Period of contract Sep 1/12 to Aug 31/13
Last day for which paid – May 28/13
Annual Salary $45,000/365=$123.00 daily rate
Number of days in the contract = 270
270 divided 7=38 complete weeks (270 days
divided by 7) Block 15C PP1 through PP 38 =
$861
• Block 15C PP39 = $123
• 15B = $23,247 ($861 X 27)
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Example 5
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15C and 15B Teachers with Strike Days
• Daily average amount will be calculated
in the same manner.
15C - days teachers on strike are shown as
partial week in the appropriate 15C pay period.
Example: 7 days (week) minus 3 days (strike) =
4 days X daily average
15B - Total insurable earnings for the last 27
weeks (or less) i.e. the sum of the entries in
15C PP1 through PP27 (or less)
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EMPLOYMENT INSURANCE
Block 18 - Comments
• Adding comments on the ROE prevents
automation of the claim.
• Most comments are unnecessary, as they
just confirm information already provided
• Please avoid adding in comments
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Calculation of Teacher Roe
27 weeks or greater
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First day worked ______________
Last day worked _______________
Final pay period will match last day worked.
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15A hours
Count the actual number of teaching days/professional days. (Extract breaks summer, Christmas, Easter,
winter, spring)
________days X _____ hours as indicated in your agreement = ______ hours for 15A add in any hours
from eligible stat pay paid after last day worked.
Was stat pay paid, if yes is claimant returning? If yes, add hours in 15A for stat pay. If no, do not include
hours.
15B Earnings
Take contract amount divide by 365 days(366 leap year)= _____ daily rate. Round. _______
Get weekly rate: Daily rate______ X 7= _________ weekly rate.
When dealing with $ each week represents 7 days. Calculate # of days the contract represents.
Total days contract represents ____divide by 7= _____ . So you will have _____ entries at weekly rate as
above.
To get partial week take the number of weeks_____X7= ______. Subtract this number from the days that
the contract represents, this will give you your partial week.
Total days in contract _______- complete weeks_______=partial week ____X daily rate= _______this will
be the final entry on the roe or your crossover week figure.
Remember to add in stat pay paid after last day worked into 15B, after averaging is complete. Stat pay will
be added into pp1 earnings. Enter stat pay paid after last day worked into 17B.
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Questions
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THANK YOU FOR
YOUR
PARTICIPATION
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