What should you do if an employee has an interruption of earnings?

An interruption of earnings happens when the employment ends or an employee leaves because of pregnancy, injury, illness, adoption leave, layoff, leave without pay, or dismissal.

When one of the situations occurs, you have to complete the Record of Employment (ROE).

If you know that the employee will not be coming back in the calendar year, we suggest that you calculate the employee's earnings and deductions for the year to date, and give the employee his or her T4 slip.

Keep our copy of the slip and include it with your T4 Summary when you file it by the last day of February of the following year.

You may want to confirm the labour standards of your employee's province of employment to ensure that you have met their requirements.

When the employee returns, you may have to recalculate a pension adjustment, see Recalculating a pension adjustment (PA).

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