Part III - Additional Information

Record of Employment and EI application

The employer completes a Record of Employment (ROE) when the employee is separated from employment because of a temporary stoppage of work, training, illness, injury or quarantine. The employer also indicates that the employee is entitled to supplemental unemployment benefits by writing "Registered SUB" in the "other monies" section. The employee must submit this form to the local Service Canada Centre when applying for EI benefits. The employer’s business number for payroll deductions (RP) indicated on the ROE will be used to verify whether the employer has an approved registered SUB plan.

The mention of SUB must also be indicated on the EI application and the amount of SUB must be indicated on the bi-weekly claimant's report or declared through TELEDEC.

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Verification of Employment Insurance benefits paid

The employer or the administrator responsible for paying the SUB must verify that the employee is in receipt of EI benefits before the payment can be made.

There are two methods of verifying the receipt of EI benefits:

• an examination of the employee's EI benefit cheque stub; or
• the receipt of a system-generated report provided by Service Canada.  This report is generated only at the employer's request and contains the same information as the EI benefit Cheque Stub. 

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Payroll deductions

Payments from a registered SUB plan are not insurable; therefore, EI premiums are not deducted. SUB payments are generally subject to Canada Pension Plan or Quebec Pension Plan deductions as well as income tax. For more information on this subject contact a Canada Revenue Agency  office or the Régie des rentes du Québec .