Guide to Global Payroll Management RECORD OF EMPLOYMENT (ROE) The ROE is used to report insurable earnings for both QPIP and EI benefits. The insurable hours and earnings as illustrated in the previous table apply in the same manner for both EI and QPIP claims. The Record of Employment (ROE) is designed to report an employee's total insurable earnings for a specified timeframe. Service Canada uses the employment history information on the ROE to decide if a person qualifies for Employment Insurance benefits, what benefit rate should be used and how long a person is eligible to collect benefits. The ROE also plays an important role in controlling the misuse of EI funds and it must be issued even if the employee has no intention of filing a claim for EI benefits. This will help to make sure that employees who are not eligible do not collect EI benefits. A penalty under the Employment Insurance Act for non-compliance may apply to employers who fail to issue an ROE as required. Although the ROE is being used to report hours and earnings for both QPIP and EI; Quebec residents present the information on the ROE to the Ministère de l'Emploi et de la Solidarité sociale (MESS), the Quebec provincial government body that administers the benefits for the Quebec Parental Insurance Plan when applying for maternity, parental, paternity or adoption benefits. EI benefits (including the maternity and parental insurance benefits for other provinces) continue to be administered by Service Canada. NON-RESIDENT EMPLOYER ROE WEB REGISTRATION Service Canada has simplified the process for non-resident employers to register for and use ROE Web. This process addresses the challenge faced by businesses with payroll functions outside of Canada in completing the Primary Officer (PO) authentication step of the ROE Web registration process. Employers can now have a certified professional sign a letter which includes an attestation that they have viewed and validated the PO's identity. This process will only be accepted when a Canadian based PO is not a feasible option for an employer. For ROE Web, a certified professional is considered one of the following: Legal counsel Notary public Certified accountant Certified human resources professional Certified payroll professional For more details visit the Service Canada's website at: https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/eiroe/authentication-non-canadian.html. 11-46 © The Canadian Payroll Association/L'Association canadienne de la paie 2020https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/monitoring2015/chapter3.html https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/monitoring2015/chapter3.html