Exam 11: Termination and Record of Employment: Important Considerations and Procedures

Sam Ditto is a casual employee who works irregular hours and shifts. Sam has not been scheduled to work for the past 2 weeks. You do not need to issue a Record of Employment for Sam because he does not have a regular work schedule and his employment contract has not been terminated.

If an employee feels they have not received enough compensation for loss of employment, they may take legal action even if all of the minimum standards for the jurisdiction have been met.

The main document to record an interruption of earnings that is filed with Service Canada is called the:

Manually completed Records of Employment are no longer accepted by Service Canada.

Business is slow and your boss informs you that Jeff Fray will not be needed in to work for at least another 2 weeks, possibly longer. You do not need to issue a Record of Employment because you have been assured that he will be called back when business picks up again.

What earnings must be included on the final payment for a terminated employee with no expectation of recall?

Whether you file the Record of Employment manually or electronically, the employee must be provided with a copy of the completed form.

If a termination checklist includes tasks that must be completed in departments outside of payroll, what is the responsibility of the payroll administrator regarding these items?

Manually completed Records of Employment must be completed within ________ calendar days of the first day of the interruption of earnings.

This is typically not included on a termination checklist.

An employee who has been with the company since 1989 has been terminated with a generous severance package. How much are they eligible to roll into an RRSP without tax with-holding?

The employer must maintain their file copy of the Record Employment for seven years.

Severance pay must be offered to every terminated employee as an apology for the emotional pain and suffering associated with the job loss.

In order for retiring allowances to be transferred to a Registered Retirement Savings Plan without payroll with-holding of taxes, the employee must have been with the company prior to 1996.

A(n) -------------is not considered an "interruption of earnings".

In order for years of service prior to 1989 to be considered in the eligible retiring allowance calculation, the employee must have received vested Registered Pension Fund contributions in their name during that time.

Create a checklist for termination for a small company. What types of things should be included in order to ensure nothing is missed?

Emotionally distressed employees who have just been terminated may rely on the payroll administrator to explain the documents that are provided to Service Canada.

The Record of Employment is an extremely important document. Explain who it is used by and what for.

Emotionally distressed employees who have just been terminated may rely on the payroll administrator to counsel them on how to proceed with their job search and to decrease the emotional pressure they experience.