Upon completion of this chapter, you should be able to: 1. identify when the Record of Employment (ROE) must be completed 2. complete the blocks on the Record of Employment Communication Objective:...

Chapter Record of Employment Learning Objectives: Upon completion of this chapter, you should be able to: 1. identify when the Record of Employment (ROE) must be completed 2. complete the blocks on the Record of Employment Communication Objective: Upon completion of this chapter, you should be able to explain to employees how the insurable earnings in Block 15B are calculated and why they do not equal gross earnings on their pay statement. © The Canadian Payroll Association – Payroll Fundamentals 1 7-1 Vs 11.0Chapter 7 Record of Employment Chapter Contents Introduction ........................................................................................................................ 7-4 Issuance Rules .................................................................................................................... 7-6 Content Review .............................................................................................................. 7-9 Review Questions ........................................................................................................ 7-10 Record of Employment Completion ................................................................................ 7-11 Content Review ............................................................................................................ 7-54 Review Questions ........................................................................................................ 7-55 Chapter Review Questions and Answers ......................................................................... 7-61 © The Canadian Payroll Association – Payroll Fundamentals 1 7-2Chapter 7 Record of Employment © The Canadian Payroll Association – Payroll Fundamentals 1 7-3