employment insurance 1 record of employment employment insurance western canada and territories...

EMPLOYMENT INSURANCE

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Record of Employment


Western Canada and Territories School DivisionsTeacher’s ROE Presentation

2013


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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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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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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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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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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

• 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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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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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 wage-loss 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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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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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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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

• 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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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

• 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 –

• 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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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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15B – Example 1 – Step 1

• 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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• 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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15B –Example 2

• 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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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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• 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

• Contract 1 – Sep 1/12 to Aug 31/13


• 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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15B Example 4 – Step 2

• Contract 2 –

• Sep 1/11 to Aug 31/12


• Total calendar days in contract: 366 days

• Daily average: $50,000 divided 366 =$137


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• 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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• 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

• 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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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

• First day worked ______________• Last day worked _______________• Final pay period will match last day worked.

• 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

employment insurance 1 record of employment employment insurance western canada and territories...

Documents

teachers contract

time teaching contract

day of work

term teaching contract

physical day

employment relationship

pay period type

period type block