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

Question 1

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

Answer 1

True

Question 2

The Record of Employment must be filed with the Canada Revenue Agency accurately and on time.

Answer 2

False

Question 3

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.

Answer 3

False

Question 4

Mary Sleet is off work due to illness and is not expected to be well for at least 6 months. Your company has a policy that employees will be compensated 25% of their normal wage for approved sick leave for up to 12 calendar months. You do not need to issue a Record of Employment because Mary's sick leave is approved and her pay has not been discontinued as she is still receiving 25% of her previous income.

Question 5

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.

Question 6

A temporary layoff must be reclassified as a termination if the employee is not recalled within thirteen weeks.

Question 7

If an employee is expected to be recalled within 13 weeks of a layoff, notice is not required.

Question 8

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.

Question 9

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.

Question 10

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

Question 11

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

Question 12

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

Question 13

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

Question 14

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.

Question 15

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.

Question 16

Even if the employee did not work for the company prior to 1996, non-eligible retiring allowances can be paid directly to an RRSP up to the amount of any unused contribution limit.

Question 17

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?

A) $18,000
B) $14,000
C) $19,500
D) $16,000
E) None

Question 18

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

A) 12
B) 3
C) 14
D) 7
E) 5

Question 19

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?

A) Leave the spot blank and file the checklist
B) Permanently remove the item from the list
C) Train in the other department to become capable of completing all items on the list
D) Verify that steps have been taken
E) Mark the item as complete as it is outside of their control

Question 20

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

A) Record of Engagement
B) Record of Employment
C) Record of Executor
D) Registration of Engagement
E) Register of Employment

Question 21

This is typically not included on a termination checklist.

A) Notify other employees who will be their ongoing contact
B) Issue a Record of Employment
C) Cancel authority such as bank signatory
D) Schedule a going away party
E) Request return of company computer and keys

Question 22

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

A) Employee quitting their job with the company
B) Termination of employment contract
C) Reduction of salary below 60% of regular weekly insurable earnings
D) Period of seven consecutive calendar days without work or insurable earnings
E) Scheduled vacation of 14 consecutive calendar days

Question 23

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

Question 24

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

Question 25

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