Employment Insurance (EI) and how to complete the Record of Employment (ROE) form for self-employed fishers

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The ROE and its importance
When to issue a ROE for self-employed fishers 
Who is considered a self-employed fisher?
To obtain more information
Important guidelines for the ROE
Description of blocks 1 to 12
For ROE assistance
How to order ROE forms

The ROE and its importance

The ROE is the single most important document for Employment Insurance (EI). Human Resources and Social Development Canada (HRSDC) uses the information on the ROE to determine whether a person qualifies for EI benefits, the benefit rate and the duration of a claim. The ROE also plays an important role in controlling the misuse of EI funds. A ROE must be issued even if the employee has no intention of filing a claim for EI benefits.

When to issue a ROE for self-employed fishers

An individual who fishes in your area must be given a ROE within 5 calendar days of the end of each fishing season, or 5 days after the individual asks for it.

Employers must also issue a ROE if requested by Human Resources and Social Development Canada (HRSDC).

Note: A penalty under the Employment Insurance Act may apply to employers who fail to issue a ROE as required.

Who is considered a self-employed fisher?

A self-employed fisher is an individual who:

• Participates in making a catch, and
• Is not fishing for his/her own or another person’s sport, and
• Meets at least one of the following conditions:

• Owns or leases the boat used to make the catch, or
• Owns or leases specialized fishing gear — not including hand tools or clothing — used to make the catch, or
• Holds a Species License, issued by the Department of Fisheries and Oceans, necessary to make the catch, or
• Has a right of ownership to all or part of the proceeds from the sale of the catch, and is responsible for all or part of the expenses incurred in making the catch. This means the fisher is responsible for paying a predetermined amount or percentage of the expenses incurred by the crew in making the catch, regardless of the value of the catch, e.g. responsible for a portion of the fuel costs for the trip.

If an individual is engaged under a contract of service, or engaged under a written employment contract with a corporation, or with another person, that individual may not be eligible to receive a ROE for Self-Employed Fishers. If you are faced with that situation, contact the Canada Revenue Agency (CRA)  to make sure that you can be considered a self-employed fisher.

To obtain more information

Insurability questions should be directed to the Canada Revenue Agency (CCRA) .

Information on EI premiums can be obtained from the following CCRA sources:

• —T4001— Employers' Guide - Payroll Deductions - Basic Information  Chapter 3 contains details on insurable employment, earnings and hours and calculating EI premiums.
• —T4130— Employers' Guide -Taxable Benefits  contains details for employers who provide benefits or allowances to employees.

More information on self-employed fishers is available in the following publication:

• —T4005— Fishers and Employment Insurance

The above listed publications can also be obtained at your local Taxation Services office or on the CRA Web site.

Important guidelines for the ROE

It is mandatory that the 2^nd copy of each issued ROE be sent to the HRSDC office in Bathurst, New Brunswick. This will help ensure that employees who are not eligible do not collect EI Benefits. 

ROE forms, completed or blank, must be maintained in a secure environment. If ROE forms are lost or stolen, advise your Service Canada Centre immediately and quote the serial numbers of the missing ROEs. Control over ROE serial numbers is an important element of combating fraudulent EI claims.

Description of blocks 1 to 12

To order ROE forms...

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Block 1 - Serial number

Each ROE is numbered with a pre-printed serial number. It is important for the employer to keep records of the serial numbers of the ROEs that have been completed for a period of 6 years.

Block 2 - Serial number of ROE amended or replaced

Complete this area when a ROE is issued to amend or correct information provided on a previous ROE, for example, when a fishing bonus is paid for a prior period of fishing. If an amended ROE is completed, all Blocks have to be filled out, including the unchanged initial information.

Special situation: Fishing sale price adjustments/bonuses

For example: A ROE was issued in July showing: 

• Block 6A — trip start date: July 8
• Block 6B — trip end date: July 15
• Block 6C — Share of insurable earnings ($): $ 1200

A sale price adjustment of $500 was paid in December. An amended ROE should be issued to reflect the new payment. ROE will now show:

• Block 6A — trip start date: July 8
• Block 6B — trip end date: July 15
• Block 6C — Share of insurable earnings ($): $ 1700

Please submit an amended ROE once all sale price adjustments have been made.

Block 3 - Employer's Payroll Reference No.

If applicable.

Block 4 - Employer's name and address

Enter the employer's name and address as they appear on the Canada Revenue Agency (CRA) remittance form — PD7A.

Block 6 - Insurable earnings

HRDC requires insurable earnings for a period of 31 consecutive weeks, or to the previous ROE, whichever is less. 

Block 6A - Trip(s) start date — fresh catch only

Record the date the fisher left the wharf or dock to begin fishing or other harvesting from the sea, or any other body of water. A start date is not required for cured catch.

Block 6B - Trip end date

For cured catch enter the date of delivery. For fresh catch, the date the fisher returns to the wharf — or dock — or, the day of delivery/sale if delivered in the body of water. If a fresh catch is held after the return to the wharf, the trip end date is the date the fisher returns to the wharf.

Note: These dates — Blocks 6A and 6B — are to be supplied to the buyer by the skipper/head fisher. It is not the buyer’s responsibility to witness the departure, rather simply to obtain and record the information as supplied.

Block 6C - Share of insurable earnings ($)

Enter the dollar share as per the sharing arrangement of the crew. Where a fisher is a member of the crew and is the owner or lessee of the fishing vessel or gear used by the crew to make the catch, the insurable earnings of that fisher is the amount remaining after deducting 25% of the gross value of the catch and after deducting the wages and shares of the other members of the crew.

Example:

• Gross value of the catch: $10,000
• Less 25 % expenses: $ 2,500
• Less total wages and shares of catch from other crew members: $ 5,000
• Insurable earnings = $ 2,500

Note: In the case of a pool fishery — only applicable in British Columbia — the insurable earnings are allocated to the period during which the crew or crew member(s) participated in making the catch. This includes participation on the cork line, assisting in the dry up process, or packing of the catch of any or all boats within the pool. Shares are allocated only to periods during which the crew or a crew member participated in the pool.

Block 7 - CRA Business Number (BN)

Enter the BN used to report the fisher’s Employment Insurance premiums to CRA. When there are multiple BNs used to report payroll source deductions, please ensure the correct BN is used. Your BN consists of 9 numbers followed by RP and 4 numbers. You must enter all 15 characters.

Block 10 - Commercial Fishing Vessel Number (CFVN)

Record vessel number here, if applicable.

Block 11 - Reason for issuing this ROE

Indicate the reason for separation in this section as «End of Season» or «Other». If the reason for issuing the ROE is «Other», provide an explanation in Block 12 —Comments. It is a serious offence to misrepresent the reason for issuing a ROE. The «Other» reasons for issuing a ROE are: shortage of work, strike or lockout, return to school, illness or injury, quit, pregnancy/parental, retirement, worksharing, apprentice training, dismissal, leave of absence, parental, compassionate care — scheduled to take effect Jan. 4, 2004 — or requested by the fisher. For more information on compassionate care benefits refer to our Frequently Asked Questions (FAQ) for individuals and employers.

Block 12 - Comments

Please document any information that may help prevent follow-up phone calls from Human Resources and Social Development Canada (HRSDC), e.g. reasons for separation, details of Supplemental Unemployment Benefit (SUB) payment, etc..

For ROE assistance

For assistance on how to complete the ROE for self-employed fishers, call the information help line in your area at one of the telephone numbers listed in this chart...

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How to order ROE forms

Follow these instructions to order ROE forms.