Employment-Status-Roe-and-Termination

Insurable Hours
Hours of insurable employment used for ROE and EI context, separate from insurable earnings and take-home pay.
ROE
Record of Employment used when an interruption of earnings occurs, separate from a pay stub, final pay, or T4.
Employee
Worker status that triggers ordinary payroll withholding, remittance, slip, and recordkeeping obligations.
Final Pay
Last payroll payment after employment ends, often reviewed alongside vacation payouts, ROE timing, and termination amounts.
Independent Contractor
Non-employee work status usually handled outside ordinary payroll withholding and remittance treatment.
Insurable Employment
Employment status that determines whether EI premiums, insurable earnings, and ROE reporting apply.
Interruption of Earnings
Break in earnings that triggers ROE questions and changes the payroll records Service Canada may need.
Pay in Lieu of Notice
Termination pay made instead of working notice, distinct from final pay, severance pay, and ordinary wages.
Pensionable Employment
Employment status that determines whether CPP-related payroll treatment and pensionable earnings apply.
Severance Pay
Termination-related amount distinct from ordinary wages, final pay timing, and pay in lieu of notice.