The Canadian Payroll Association also responded to questions I asked with highlights of their most FAQ’s about ROE’s at this time (March 19, 2020).
Question: We are going to have to close parts of the business because of Covid. What do we put on the ROEs for reason for term?
Answer: If the termination is due to “Shortage of work” – use Code “A” shortage of work on the ROE.
Question: Payroll wise what do we do with the forced quarantine employees? Issue roe for sick leave?
Answer: Yes. An ROE must be issued for an employee who is under quarantine or self-quarantine due to Coronavirus, an ROE must be issued with the reason code “D” for illness or injury (there is no specific ROE code created to report a Covid-19 leave).
Question: What about the employees that can’t work now due to business being closed for covid-19 safety. What does the employer do?
Answer: If the employer chooses to close the business for COVID-19 safety reasons, this will be treated as a layoff. An ROE must be issued using Code “A” Shortage of Work – Layoff.