Record of Employment Form Blocks

The Record of Employment (ROE) form includes several blocks, which are sections used to enter key information pertaining to the record of employment. The table provides each block number, block description, and UKG Pro default value.

View a sample ROE form by selecting the ROE Form link. For instructions on how to complete the ROE form, refer to the Service Canada ROE Guide.

Prior to completing the Record of Employment form, it may be helpful to review each included block and relevant entry information.

Block Number

Block Name

Description

Serial number

Used to identify the ROE serial number. Each ROE has its own unique serial number that is assigned by Service Canada. The serial number is automatically assigned and saved to the form when ROE updates are imported from the Service Canada file to UKG Pro.

Serial number of ROE amended or replaced

Used to identify the number of the original ROE that is being amended or replaced. The number is automatically saved when UKG Pro generates an amended ROE.

Employer’s payroll reference number (optional)

Used to enter the employee identification number for your payroll records.

Default Value: UKG Pro uses the employee number included in the last pay record issued to the employee in the period in which the employee’s Last Day for Which Paid falls.

Employer’s name and address

Used to enter the employer’s name and address. Use the same name and address that appear on the Canada Revenue Agency remittance form to report your payroll source deductions.

Default Value: UKG Pro uses the name and address of the reporting company for the tax group.

CRA Business Number (Payroll Account Number)

Used to enter the Canada Revenue Agency Payroll Account Number (formerly called the Business Number) to report the employee’s payroll deductions to the Canada Revenue Agency. The format consists of 15 characters: 9 numbers, 2 letters, and 4 numbers (for example, 123456789AB1234).

Default Value: UKG Pro uses the business number and RP account number included in the last pay record issued to the employee in the period in which the employee’s Last Day for Which Paid falls.

Pay period type

Used to enter the pay period type for the employee. There are five standard types for a pay period: weekly, biweekly, semi-monthly, monthly, or 13 pay periods a year.

Default Value: UKG Pro uses the employee’s pay frequency included in the last pay record issued to the employee in the period in which the employee’s Last Day for Which Paid falls.

Employer’s postal code

Used to enter the employer’s postal code.

Employee’s Social Insurance Number

Used to enter the employee’s nine-digit Social Insurance Number (SIN).

Employee’s name and address

Used to enter the employee’s name (first name and initials, followed by the family name) and the employee’s address on file, including the postal code.

First day worked

Used to enter the employee’s first day of work for which he/she received insurable earnings. However, if you previously issued an ROE for that employee, the date you enter in Block 10 will be the first day the employee worked after the last interruption of earnings.

The value for the first day worked is usually the employee’s first day of work for which he/she received insurable earnings. In most cases, UKG Pro will populate Block 10 with the employee's date of hire. The following describes exceptions for when UKG Pro uses a different date than the employee’s date of hire:

Last Hire Date and First Date Worked


If last hire date is...	The First day worked is...
Less than the pay period start date of the first payroll (the MIN pay date or pay date of a regular active payroll in the employee’s pay group) in which the employee received insurable earnings.	The period start date of his/her first payroll after the last hire date in which the employee received insurable earnings.
Greater than the pay period start date of the first payroll (the MIN pay date or ROE pay date of a regular active payroll in the employee’s pay group) in which the employee received insurable earnings.	The last hire date.
Before Block 11 of the last ROE (if the date of last hire is not updated), and the last ROE IOE was due to a status change that was not active (status was either R-Released/Laid Off, L-Leave of Absence, T-Termination, S-Suspended, or O-On Strike), and there was a status change to Active since the last ROE.	The start date of the status change to Active since the last ROE.

Note First day worked refers to the first day for which the employee received insurable earnings.

If the start date of the status change to A-Active since the last ROE is in a period in which the employee has no insurable earnings, the First day worked is the pay period start date of his/her first payroll after the start date of the status change to A-Active since the last ROE in which the employee received insurable earnings.
If you previously issued an ROE for the employee, Block 10 will be the first day the employee received insurable earnings after the last interruption of earnings since the last ROE was issued. UKG Pro will populate Block 10 with the employee's last date of hire, effective start date of active status, or the period begin date, respectively.
When more than one ROE is issued where the value of Block 11 Last Day For which Paid falls in the same payroll period, if there is no status change date to use (making the employee active) that is later than Block 11 of the last ROE issued and earlier than the Block 11 of the current ROE being issued), or re-hired (date of last hire), since the value for the First Day Worked (rec’d insurable earnings) cannot be the period start date, and the date of last hire is less than the Block 11 of the last ROE, the value for Block 10 will be the value for Block 11 from the last ROE issued PLUS 1.
For multiple company employees, the value for Block 10 will be the date of last hire, the earliest within the tax group that falls after Block 11 of the last ROE, or the earliest period begin date in which the employee received insurable earnings.

Note If you paid your employee a payment before the employee’s first day of work, you will need to allocate those earnings to the proper regular payroll period via pay date in order to be included in the ROE.

Last day for which paid

This date represents the last day in which the employee received insurable earnings. This date usually coincides with the last day of work; however, in some cases, employees continue to receive insurable earnings after their last day of work. This occurs with paid leave such as vacation (not due to separation) or sick leave, earned days off, or salary continuance.

When an ROE form is created automatically via a work event, UKG Pro uses the following dates for Block 11.


Work Event	Date for Block 11 corresponds to the...
Change Status/Key Date	Day before the Start date
Terminate Employee	Paid Through date
Transfer Employee	Day before the Effective date
Change Salary	Day before the Effective date
Change Job & Salary	Day before the Effective date
Change Job	Day before the Effective date

When an ROE form is created manually via the ROE Administration page, UKG Pro uses the date entered by the user for Block 11. If no date is entered, the date will be one of the following based on the employee’s history that falls within the date range you entered.


Type of Change	Date for Block 11 corresponds to the...
Termination	Paid Through’ date
Change in status that is not active	Start date
7 day gap without insurable earnings	Pay period end date of the last regular payroll with insurable earnings pay prior to payroll without insurable earnings.
A 60% reduction in salary	Sunday of the week in which the effective date of the salary change falls.
A change in employer	Day before the Effective date to properly extract the data for the earnings of the previous employer.
A change in period type (frequency) or standard to non-standard semi-monthly or monthly period type	Day before the Effective date in order to properly extract the data for the earnings under the previous frequency.
Starting to receive WLI payments	Start date minus 1 established in the employee’s earning configuration identified as a WLI special payment.
Stop receiving insurable WLI, Paid Sick Leave (PSL) payment, or Maternity (MAT) special payments	Stop date in the employee’s earning configuration identified as a special payment.

Final pay period ending date

Use to enter the pay period end date of the payroll period that includes the date you entered in Block 11. The date in Block 11 and the date in Block 12 are usually different dates, except when the employee’s last day paid corresponds to the last day of the pay period. Note that the date in Block 12 can never be earlier than the date in Block 11.

Default Value: UKG Pro uses the pay period end date for the period in which the date for Block 11 falls.

Occupation (optional)

Used to enter an accurate description of the employee’s main occupation (for example, sales clerk, graphic designer, legal assistant).

Default Value: UKG Pro uses the occupation included in the last pay record issued to the employee in the period in which the employee’s last day for which paid falls.

Expected date of recall (optional)

Used to enter the expected return date if the employee is returning to work. If you do not know the return date, check the Unknown box. If the employee is not returning to work, check the Not Returning box.

Default Value: UKG Pro uses Unknown.

15A

Total insurable hours

Used to enter insurable hours. To determine if hours are insurable, refer to the Service Canada ROE Guide. Complete the following three steps to calculate the number of hours in Block 15A:

Determine the number of consecutive pay periods to use.
Determine which hours are insurable.
Calculate the employee’s total insurable hours.

Default Value: UKG Pro uses the sum of the insurable hours for all pay records in which the pay date (if pay date is blank) or pay date that are the same as the pay date of a regular active payroll periods used in determining the maximum number of most recent consecutive pay periods for populating Block 15A (disregarding opening balance records).

15B

Total insurable earnings

Used to enter total insurable earnings. To determine if earnings are insurable, refer to the Service Canada ROE Guide. Complete the following three steps to calculate the earnings in Block 15B:

Determine the number of consecutive pay periods to use.
Determine which earnings are insurable.
Calculate the employee’s total insurable earnings.

Default Value: UKG Pro uses the sum of the insurable earnings for all pay records in which the pay date (if pay date is blank) or pay date that are the same as the pay date of a regular active payroll periods used in determining the maximum number of most recent consecutive pay periods for populating Block 15B (disregarding opening balance records).

15C

Insurable earnings by pay period

Used to enter insurable earnings by pay period.

Default Value: UKG Pro uses the value for each period in Block 15C to be the sum of the insurable earnings from all pay records in which the pay date (if pay date is blank) or pay date is the same as the pay date of a regular active payroll periods used in determining the maximum number of most recent consecutive pay periods for populating Block 15C (disregarding opening balance records).

Reason for issuing this ROE

Used to enter reason codes. Codes have been assigned to the most common reasons for issuing an ROE. In Block 16, enter the code that best corresponds to the reason you are issuing the ROE.

Default Value: UKG Pro uses the ROE Issue Reason entered from the work event. If the ROE was created via the ROE Administration page and not a work event, no ROE issue reason will be populated. You need to edit the ROE to enter the ROE issue reason via the ROE Administration page.

Separation payments

Used to enter separation payments. In Block 17 (A, B, and C) report all payments or benefits other than regular pay that the employer has paid or will pay to the employee due to separation. The term separation refers to the period during which an employee experiences an interruption of earnings. The separation can be either final or not final. Refer to 17A, B, and C, respectively.

17A

Vacation pay

Used to enter vacation pay that the employer has paid or will pay to the employee due to separation. To note the different methods used to pay vacation, refer to the chart available in the Service Canada ROE Guide.

Default Value: UKG Pro uses the sum of earnings assigned to the Vacation - Paid On Separation (VPSPY) earnings tax category issued on pay records in which the pay date (if pay date is blank) or pay date are the same as the pay date where the employee’s last day for which paid falls.

17B

Statutory holiday pay

Used to enter statutory holiday pay. In term statutory holiday covers the follow days:

The actual day of the statutory holiday
Any other day off with pay that replaces a statutory holiday
Any designed floater days – additional days off with pay that are taken at a time agreed to by both the employee and the employer

Default Value: UKG Pro uses the sum of earnings assigned to one of the following holiday earnings tax categories issued on pay records in which the pay date (if pay date is blank) or pay date are the same as the pay date where the employee’s last day for which paid falls:

Stat. Hol. Pd. On Sep. - Final pmt (HPFPY)
Stat. Hol. Pd. On Sep. - Final upd (HPFUP)
Stat. Hol. Pd. On Sep. - Not Final pmt (HPNPY)
Stat. Hol. Pd. On Sep. - Not Final upd (HPNUP)

17C

Other monies

Used to enter any other payments or benefits other than vacation pay (Block 17A) or statutory holiday pay (Block 17B) that the employer has paid or will pay to the employee because of the separation, whether or not the amount is considered as insurable earnings.

Default Value: UKG Pro uses the sum of earnings assigned to one of the other monies payment code in PDE issued on pay records in which the pay date (if pay date is blank) or pay date are the same as the pay date where the employee’s last day for which paid falls.

Paid Sick, maternity, parental, compassionate care leave or group wage loss indemnity payment

Used to complete Block 19 only if the employee received insurable sick leave, maternity leave, parental leave, compassionate care leave, or group wage loss insurance payments from the employer, or if the employee is receiving any group wage loss indemnity plan payments from a third party.

Default Value: UKG Pro uses the payment type (WLI, PSL, or MAT), amount, and period (per day or per week) contained within the special payments earnings record for the employee.

Language

Language Used to indicate whether the employer prefers to communicate in English or French.

© UKG Inc. All rights reserved. For a full list of UKG trademarks, visit www.ukg.com/trademarks. All other trademarks, if any, are the property of their respective owners. No part of this document or its content may be reproduced in any form or by any means or stored in a database or retrieval system without the prior written authorization of UKG Inc. (“UKG”). Information in this document is subject to change without notice. The document and its content are confidential information of UKG and may not be disseminated to any third party. Nothing herein constitutes legal advice, tax advice, or any other advice. All legal or tax questions or concerns should be directed to your legal counsel or tax consultant.

Liability/Disclaimer

UKG makes no representation or warranties with respect to the accuracy or completeness of the document or its content and specifically disclaims any responsibility or representation for other vendors’ software. The terms and conditions of your agreement with us regarding the software or services provided by us, which is the subject of the documentation contained herein, govern this document or content. All company, organization, person, and event references are fictional. Any resemblance to actual companies, organizations, persons, and events is entirely coincidental.

Links to Other Materials: The linked sites and embedded links are not under the control of UKG. We reserve the right to terminate any link or linking program at any time. UKG does not endorse companies or products to which it links. If you decide to access any of the third-party sites linked to the site, you do so entirely at your own risk.