Canadian Payroll Compliance Legislation Practice Exam

The main concept tested is when a Record of Employment is required to document an interruption of earnings for Employment Insurance benefits. An ROE is needed whenever an employee experiences an interruption of earnings—when they stop working or lose wages for a period. Retirement ends the employment relationship and stops earnings, so an ROE must be completed to document the separation and assist the employee with any EI benefits. The other situations don’t create an interruption: a vacation is paid time off while still employed, and a promotion or transfer keeps the person on the payroll, so no ROE is required.