Presentation on theme: "EMPLOYMENT INSURANCE 1 Record of Employment EMPLOYMENT INSURANCE Western Canada and Territories School Divisions Teacher’s ROE Presentation 2013."— Presentation transcript:
EMPLOYMENT INSURANCE 1 Record of Employment EMPLOYMENT INSURANCE Western Canada and Territories School Divisions Teacher’s ROE Presentation 2013
EMPLOYMENT INSURANCE 2 Teacher ROE’s
EMPLOYMENT INSURANCE 3 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.
EMPLOYMENT INSURANCE 4 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.
EMPLOYMENT INSURANCE 5 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.
EMPLOYMENT INSURANCE 6 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
EMPLOYMENT INSURANCE 7 Example 1 Liz has a term teaching contract from Sep 1, 2012 to Jun 30, She works to Jun 28, 2013 Block 11 - Last day for which paid = Jun 30, 2013
EMPLOYMENT INSURANCE 8 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
EMPLOYMENT INSURANCE 9 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
EMPLOYMENT INSURANCE 10 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)
EMPLOYMENT INSURANCE 11 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
EMPLOYMENT INSURANCE 12 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.
EMPLOYMENT INSURANCE 13 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
EMPLOYMENT INSURANCE 14 Block 13 - Occupation Used for labour market studies. Teacher, Term Contract teacher, Substitute Teacher, Replacement Teacher indicates employment status
EMPLOYMENT INSURANCE 15 Block 14 – Date of Recall If you know the return to work date, enter date. Otherwise, check “unknown” or the “not returning” box.
EMPLOYMENT INSURANCE 16 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.
EMPLOYMENT INSURANCE 17 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.
EMPLOYMENT INSURANCE 18 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.
EMPLOYMENT INSURANCE 19 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.
EMPLOYMENT INSURANCE 20 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).
EMPLOYMENT INSURANCE 21 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
EMPLOYMENT INSURANCE 22 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.
EMPLOYMENT INSURANCE 23 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
EMPLOYMENT INSURANCE 24 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.
EMPLOYMENT INSURANCE 25 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.
EMPLOYMENT INSURANCE 26 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.
EMPLOYMENT INSURANCE 27 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
EMPLOYMENT INSURANCE 28 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.
EMPLOYMENT INSURANCE 29 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
EMPLOYMENT INSURANCE 30 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.
EMPLOYMENT INSURANCE 31 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.
EMPLOYMENT INSURANCE 32 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.
EMPLOYMENT INSURANCE 33
EMPLOYMENT INSURANCE 34 Example 1 without and with stat pay
EMPLOYMENT INSURANCE 35 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 =$137x7=$ weekly From Sep 1 to Jan 11 = 133 days Contract (current): (133 days X 137) = $
EMPLOYMENT INSURANCE 36 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 =$131x7=$ weekly 56 daysx$131.00=$7336
EMPLOYMENT INSURANCE 37
EMPLOYMENT INSURANCE 38 Example 2
EMPLOYMENT INSURANCE 39 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.
EMPLOYMENT INSURANCE 40 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
EMPLOYMENT INSURANCE 41 15B – Example 1 – Step 2 Number of calendar days as per previous slide Number of full calendar weeks = 365 divided by 7 days = weeks so 52 full weeks Number of days remaining = 1 (52 X 7=364, =1 day remaining) Block 15C PP1-PP52: $959 ($137 X 7 days) Block 15C PP53: $137 15B: $25,893 – ($959 X 27) weeks
EMPLOYMENT INSURANCE 42 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)
EMPLOYMENT INSURANCE 43 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
EMPLOYMENT INSURANCE 44 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)
EMPLOYMENT INSURANCE 45
EMPLOYMENT INSURANCE 46 Example 3
EMPLOYMENT INSURANCE 47 15B Example 4 –Step 1 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
EMPLOYMENT INSURANCE 48 15B Example 4 – Step 2 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 =$137
EMPLOYMENT INSURANCE 49 15B Example 4 – Step 3 Number of calendar days in contract 1 counting back from Dec. 13 to Sep 1/12: 104 days Number of full calendar weeks Contract 1: 104 divided by 7 days = 14 Number of days remaining in contract 1: 104 – 98 (14 weeks x 7) = 6 days remaining 6 daysx$ daily rate= crossover
EMPLOYMENT INSURANCE 50 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 = $
EMPLOYMENT INSURANCE 51
EMPLOYMENT INSURANCE 52 Example 4
EMPLOYMENT INSURANCE 53 15B Example 5 Period of contract Sep 1/12 to Aug 31/13 Last day for which paid – May 28/13 Annual Salary $45,000/365=$ daily rate Number of days in the contract = 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)
EMPLOYMENT INSURANCE 54
EMPLOYMENT INSURANCE 55 Example 5
EMPLOYMENT INSURANCE 56 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)
EMPLOYMENT INSURANCE 57 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
EMPLOYMENT INSURANCE 58 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.
EMPLOYMENT INSURANCE 59 Questions
EMPLOYMENT INSURANCE 60 THANK YOU FOR YOUR PARTICIPATION