COVID-19 and E.I.
November 1, 2021
On October 21, 2021, the Canada Revenue Agency (“CRA”) provided updated guidance for employers completing Record of Employment Forms (“ROE’s”) for employees whose employment is affected by the employee’s refusal to comply with the company’s mandatory vaccination policy.
CHANGES:
Block 16 of the ROE is used to indicate the reason why the employee is on leave or why the ROE is being issued. In regard to absences related to COVID-19, the CRA states:
CODE A (Work Shortage) should be used if the employee is no longer working because the business had decreased operations or closed due to COVID-19;
CODE D (Illness or Injury) should be used if the employee is sick or quarantining.
Where an employee refuses to comply with a Company’s COVID-19 vaccination policy, the CRA states:
CODE E (Quit) or CODE N (Leave of Absence) should be used if an employee doesn’t report to work because they refuse to comply with the Company’s COVID-19 vaccination policy;
CODE M (Dismissal) should be used if the employer suspends or terminates the employee for not complying with the Company’s COVID-19 vaccination policy.
If Code E, Code N or Code M are used, the Ministry may contact the employer to ensure that:
They clearly communicated to all employees that the Company required a mandatory vaccination policy;
That the employees were informed that if they did not comply with the policy by a certain date, it would result in loss of employment;
That the application of the policy was reasonable for the workplace; and
If there were any exemptions for refusing to comply with this policy.
CONSEQUENCES OF CODE E, CODE N AND CODE M:
If an employee’s ROE contains one of these codes, this could impact the employee’s ability to qualify for EI, subject to the employee qualifying for accommodation due to a valid medical condition or religious belief.
WHY WILL EMPLOYEES NOT QUALIFY FOR EI WITH THESE CODES?
Section 30.1 of the Employment Insurance Act states that an employee is disqualified from receiving benefits if they have been suspended or dismissed as a result of their own misconduct, or if they have voluntarily left their employment without just cause. However, each case will be assessed on a case-by-case basis as certain exceptions may apply to individual employees.
As the law continues to evolve, we are here to help you keep up. Call us with your questions!
Stay Safe!
Ross Dunmore
(416) 364-7515 ext. 222
Rachel Davis
(416) 364-7515 ext. 242