ROE Earnings Reporting for Payrolls With Offsets
This enhancement changes how insurable earnings configured as Date Paid are reported on the Record of Employment (ROE) for payrolls configured with an offset.
Previously, for payrolls configured with an offset, insurable earnings configured as "Date Paid" were reported on the ROE, Block 15C, in the pay period the employee is marked as paid. This was a later period than when the elements entries were processed.
With this enhancement, these earnings are now allocated on the ROE to the pay period in which their element entries are processed.
Example
These examples illustrate the difference in reporting behaviour between the previous and new allocation methods:
- Bi-weekly payroll with 5-day offset
- Period 1: January 1-14 (paid on Jan 20)
- Period 2: January 15-28 (paid on Feb 3)
Scenario 1: Period 1 insurable regular earnings of $5,000.
| Previous Behaviour | New Behaviour | |
|---|---|---|
| Paid on Jan 20th | Reported on the ROE in period 2 | Reported on the ROE in period 1 |
Scenario 2: A retroactive change to period 1 insurable earnings, resulting in a pay adjustment. Processed in pay period 2.
| Previous Behaviour | New Behaviour | |
|---|---|---|
| Reported on the ROE in period 3 | Reported on the ROE in period 2 |
Scenario 3: A retroactive change to period 1 insurable hours, resulting in a pay correction.
| Previous Behaviour | New Behaviour | |
|---|---|---|
| Paid on Feb 3rd | Reported on the ROE in period 1 | Reported on the ROE in period 1 (unchanged) |
Element Template Related to ROE Reporting
When defining earnings elements, the element template question “If this element is insurable, how are the earnings allocated?” previously determined whether insurable earnings were allocated to the ROE Block 15C by Date Earned or Date Paid.
Pay period allocation on the ROE is now determined automatically, and the element template question is no longer required and will be removed in a future release.
This enhancement ensures ROE reporting complies with Service Canada's pay-period allocation requirements outlined in Employers: How to Complete the Record of Employment (ROE) Form, Annex 1: Summary Chart – Type of Earnings, Insurable/Non-Insurable Earnings and Hours, and Pay-Period Allocation.
Steps to enable and configure
You don't need to do anything to enable this feature.
Tips and considerations
- This feature applies to both the original and amended ROEs.
- If you do not use payroll offset, there is no change in ROE reporting behaviour.
- Payrolls processed prior to this enhancement will not be corrected.
- This feature is available by default and does not require new element creation.
Key resources
Refer to these documents on the Canada Information Center for additional information.
Canada Information Center: https://support.oracle.com/support/?anchorId=&documentId=KA144
- CA – Payroll tab > Product Documentation > Technical Briefs > Record of Employment Processing