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Employment and Social Development Canada (ESDC) Updates COVID-19 Information Web Page for Employers

This post is shared courtesy of the Canadian Payroll Association.

When there is a separation of employment, Block 16 on the Record of Employment (ROE) should indicate the reason for the employee's leave or separation from employment. Do not add comments unless doing so is absolutely necessary.

As a result of COVID-19, when an employee is no longer working because your business operations have decreased or closed, employers should use Code A (Shortage of Work).  When an employee is quarantined or sick, CODE D (Illness or Injury) should be used.

As of October 15, 2021, Employment and Social Development Canada (ESDC) provided the following additional information:

• When the employee does not report to work because they refuse to comply with your organization’s mandatory COVID-19 vaccination policy, you should use code E (quit) or code N (leave of absence).
• When you suspend or terminate an employee for not complying with your organization’s mandatory COVID-19 vaccination policy, you should use code M (dismissal).

OBLIGATIONS OF EMPLOYERS

While each EI application is assessed on a case-by-case basis, employees not complying with their employer’s mandatory vaccination policy would typically not be eligible to receive EI regular benefits unless there are valid extenuating circumstances, for example a valid medical exemption.

The Canada Employment Insurance Commission (CEIC) would determine if a client is entitled to EI benefits based on the facts provided by the employer and the employee.

Service Canada may contact employers to obtain the following information:

• If the employer adopted, and clearly communicated to all employees, a mandatory COVID-19 vaccination policy;
• If the employees were informed that failing to comply with the policy would result in the loss of employment;
• If the application of the policy to the employee was reasonable within the workplace context;
• If there were any exemptions for refusing to comply with the policy.

For more information on how to fill out a record of employment for employees who have been suspended or dismissed because they refused to comply with the vaccination policy, please visit: Record of Employment – COVID-19 – Canada.ca or call 1‑800‑367‑5693.

The Canadian Payroll Association (CPA) is the authoritative source for Canadian payroll compliance knowledge, professional development, advocacy and professional certification.