Human resources regulations

Departing Employee Obligations

When an employee leaves, you must calculate that person's earnings and deductions, prepare a T4 Summary and complete a Record of Employment (ROE). If you dismiss an employee, you will usually have to provide pay in lieu of notice and severance pay. Find out about the requirements in your jurisdiction.

• T4 - Information for Employers
  
  http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/rtrns/t4/menu-eng.html
  Find out how to complete and file a T4 slip, a form that states the wages paid to and taxes withheld from an employee, and obtain downloadable and printable forms.
• Record of Employment on the Web (ROE Web)
  
  http://www.canadabusiness.ca/eng/summary/1440/
  Applies to: All of Canada
  Use this secure application to create, submit and print Records of Employment (ROEs) via the Internet in preparation for the interruption of employee earnings.
• Layoff Procedures (Federally Regulated Workplaces)
  
  http://www.hrsdc.gc.ca/eng/labour/employment_standards/federal/dismissed/procedures.shtml
  Find out when a layoff is considered a termination and what your obligations are with regards to providing notice and severance pay.