Special Payments & Completing the ROE

Get a comprehensive overview of how to handle any special payment that differs from regular wages – like bonuses and commissions, payments at termination, top-ups and more. You’ll also learn how to correctly complete the Record of Employment (ROE).

There’s more than a dozen Special Payments

Designed to provide a comprehensive overview of the payroll implications of special payments that fall outside of the norm in processing payroll. The program also deals with the intricacies of the correct completion of the Record of Employment (ROE). It is ideal for:

  • Payroll and other business professionals who need to ensure they are complying with the requirements of the ROE
  • Human Resources and office managers, and other business professionals with a functional responsibility for payroll.

Key learning outcomes include:

  • Understand what a special payment is and how it is applied in unique situations (bonus, vacation pay, commission, etc)
  • Know the type of payments made on termination (pay in lieu, salary continuance, severance, and retiring allowance)
  • Learn what a top-up payment is and when it applies
  • Understand other special payments (death benefits, fees, honorariums)
  • Comprehend the Record of Employment and how to avoid common errors
    • Includes a block-by-block walk through of the ROE

Attendees will receive a binder with exercises and examples, a ROE Checklist, and test your knowledge quizzes.

The curriculum covers:

  • Special Payments
    • Bonuses
    • Commissions
    • Vacation pay
    • Sick pay
    • Wage-loss replacement plans
    • Year-end and statutory reporting
  • Payments at Termination of Employment
    • Lieu of notice
    • Salary continuance
    • Retiring allowances
    • Severance pay
  • Top-up Payments
    • Maternity and parental leave
    • Workers' Compensation top-ups, advances and special situations
  • Other Special Payments
    • Death benefits
    • Director's fees – resident and non-resident
    • Honorariums
  • The Record of Employment (ROE)
    • Defining insurable employment
    • Block by block review of the ROE
    • Commissioned ROE
    • ROE Checklist
    • Avoiding common ROE errors
    • ROE Web

Your registration includes: seminar presentation, course reference manual and handouts, exercises with answers, continental breakfast, lunch and refreshments for all breaks.

Dress code is business casual. Please dress in layers to accommodate temperature fluctuations.

CANCELLATIONS OR SEMINAR TRANSFER: Requests must be received in writing at least five (5) business days prior to the seminar date. Please note a cancellation fee or transfer fee in the amount of $50 plus applicable taxes per day/per registrant for all sessions cancelled or transferred will apply. Cancellation or transfer requests received less than 5 business days prior to the seminar date are not eligible for transfer or refund.

FOR ANY QUESTIONS or concerns regarding this registration, please contact member services at membership@payroll.ca


Séminaires à venir


449,00 $

Préinscription *

399,00 $

* Inscrivez-vous 14 jours avant la date du séminaire


549,00 $

Préinscription *

499,00 $

* Inscrivez-vous 14 jours avant la date du séminaire