Your obligations when an employee leaves
When an employee leaves your business, 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.
- Termination, layoff or dismissal (Federally Regulated Workplaces)
Find out when a layoff is considered a termination and what your obligations are with regards to providing notice and severance pay.
- Departing employees
Find information you need when employees leave, such as employment insurance, the Record of Employment, exit interviews, and more.
Generally, you need to complete a T4 slip (a statement of remuneration paid) if you paid your employees employment income, commissions, taxable allowances and benefits, fishing income, or any other payments during the taxation period.
- T4 — Information for employers
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.
You are also required to issue an ROE each time one of your employees leaves, either permanently or temporarily. There are two main ways you can issue ROEs: electronically or on paper. Electronic ROEs are more efficient than paper ROEs.
- Records of Employment: Information for Employers
Learn about issuing a record of employment when one of your employees leaves, either temporarily or permanently.
- Record of Employment on the Web (ROE Web)
Use this secure application to create, submit and print Records of Employment (ROEs) via the Internet in preparation for the interruption of employee earnings.
Find out about the requirements in your jurisdiction.
- Managing departuresOnly Applies to : QuebecLearn what your obligations are with regard to a mass lay-off, voluntary departure, dismissal or retirement.
- Ending employment Only Applies to : Nova ScotiaFind out how much notice you and your employees have to give before ending your employment relationship.
- Alberta employment standardsOnly Applies to : AlbertaFind rules regarding wages, hours of work, overtime, vacations and other leave, termination of employment, and employees under 18 years of age.
- Human resources (Quebec)Only Applies to : QuebecKeep informed of your rights and responsibilities when hiring and managing employees, as well as when their employment ends.
- Severance pay (Ontario)Only Applies to : OntarioLearn about the requirements for providing severance pay to qualified employees when their employment has ended.
- Termination of employment in OntarioOnly Applies to : OntarioLearn about the requirements that apply when you let an employee go, including the special rules regarding written notice of termination.
- Termination of employment (Manitoba)Only Applies to : ManitobaVisit this page for answers to frequently asked questions about termination of employment in Manitoba.
- Layoffs and termination in SaskatchewanOnly Applies to : SaskatchewanLearn the difference between a layoff, individual termination, and group termination and what your obligations are with regard to providing notice.
- BC Termination of Employment FactsheetOnly Applies to : British ColumbiaKnow your obligations when terminating an employee in BC. Find out about compensations, layoffs, group terminations and more.
- Termination of employment (Newfoundland and Labrador)Only Applies to : Newfoundland and LabradorKnow your obligations when terminating an employee in N.L. Find out about notice periods, termination and pay, and group terminations.
- Termination of an employee (PEI)Only Applies to : Prince Edward IslandBe aware of the proper amount of notification an employer is required to give an employee as required under the PEI Employment Standards Act.
- Termination and termination payOnly Applies to : Northwest TerritoriesWhen an employee leaves your business they may be entitled to termination pay.
- Mass layoffsOnly Applies to : QuebecIf you plan to lay off more than 50 people, you could receive technical and financial assistance to set up a reclassification assistance committee.
- Notice of dismissal, layoff or terminationOnly Applies to : New BrunswickLearn what your obligations are in regard to employment standards in New Brunswick when terminating an employee.
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