Do you have questions about payroll related to COVID-19? If you do, you are not alone! In these uncertain times, accurate and timely payroll is more important than ever. Fortunately, to help you manage, the Canadian Payroll Association has developed a comprehensive Q&A document related to the impacts of COVID-19 on payroll compliance. Topics include completing the ROE, Layoffs and EI Benefits. Here is a list of questions addressed in this free downloadable document:
Record of Employment (ROE):
- Tips for Blocks 16 & 18 – Reason for issuing the Record of Employment (ROE)
- Our employee returned from an international trip and was quarantined for two weeks. What is the reason code to use on the ROE?
- If employees are sent home because the company is temporarily closing, what would be the reason code on the ROE?
- We are going to have to close parts of our business because of COVID-19. What code do we use on the ROE?
- What is the reason code on the ROE for employees who refuse to report to work due to risk of exposure to COVID-19?
Layoff and EI Benefits:
- Is a doctor’s note required to access EI Sickness Benefits?
- Can an Employer top up an employee’s Sick Benefits?
- As a result of COVID-19, schools are closed and employees may place their children in a daycare, where such service is still operational. If employees are provided with an allowance to cover the daycare expenses, is this allowance considered a taxable benefit?
- We are continuing to pay employees who cannot return home from another country or who are in self-isolation. Are their earnings and hours considered taxable and insurable?
- An employee is caring for a family member who has tested positive for COVID-19. Should the employee apply for EI benefits under compassionate care leave?
- Are there any special measures related to the work sharing program?
- Are all affected employees entitled to EI benefits?
- What about employees that can’t work due to businesses being closed for COVID-19 safety?
- If the business is closing due to COVID-19, do we have to pay employees a notice period and do they have to follow required layoff notice before termination?
The answers to all these questions are available here in this free document from the Canadian Payroll Association.