--- title: Year-end tips: ROEs, vacation entitlements and employer benefits description: "Helpful tips to get you through year-end payroll processing: records of employment, vacation entitlements, employer benefits." image: https://blog.payworks.ca/hubfs/BlogPost_YearEnd_December6.jpg --- [Skip to main content](https://blog.payworks.ca/year-end-tips-roes-vacation-entitlements-employer-benefits#maincontent) [Skip to footer](https://blog.payworks.ca/year-end-tips-roes-vacation-entitlements-employer-benefits#footer-en) ![A man and a woman sitting in a collaboration room looking at a tablet. Text reads, “three quick year-end tips”. ](https://blog.payworks.ca/hubfs/year%20end%20tips-1.jpg) # Year-end tips: ROEs, vacation entitlements and employer benefits Dec 18, 2021 [Resources](https://blog.payworks.ca/tag/resources) ![Payworks](https://blog.payworks.ca/hubfs/Payworks%20February%202019/Images/inTheLoop-ring-150px.png) Payworks Share this article [![Share this on Facebook.](https://blog.payworks.ca/hubfs/Payworks%20February%202019/Images/button.gif)](https://www.facebook.com/sharer/sharer.php?u=https://blog.payworks.ca/year-end-tips-roes-vacation-entitlements-employer-benefits) [![Share this on Twitter.](https://blog.payworks.ca/hubfs/Payworks%20February%202019/Images/button.gif)](http://twitter.com/share?text=A%20great%20article%20from%20Payworks!&url=https://blog.payworks.ca/year-end-tips-roes-vacation-entitlements-employer-benefits) [![Share this on LinkedIn.](https://blog.payworks.ca/hubfs/Payworks%20February%202019/Images/button.gif)](https://www.linkedin.com/shareArticle?mini=true&url=https://blog.payworks.ca/year-end-tips-roes-vacation-entitlements-employer-benefits&title=&summary=&source) The beginning of tax form season is upon us, and we're here to help every step of the way. Here are three helpful tips to get you through [year-end](https://blog.payworks.ca/the-payworks-year-end-experience?hsLang=en-ca) payroll processing for [Records of Employmen](https://blog.payworks.ca/everything-you-need-to-know-about-roes?hsLang=en-ca)t (ROEs), [vacation entitlements](https://blog.payworks.ca/updated-for-2021understanding-vacationable-earnings-legislation?hsLang=en-ca), and employer benefits. For Payworks clients who have additional questions, reach out to your dedicated [Client Service Representative](https://www.payworks.ca/dedicated-service.asp) at any time!  ## Can an employee’s final pay date be past the final pay period ending date? For [Records of Employment](https://blog.payworks.ca/everything-you-need-to-know-about-roes?hsLang=en-ca) (ROEs), the final pay date cannot be past the final pay period ending date. If it is (and the final pay date is in the new pay period), Service Canada will think you still owe the employee money. > Payworks client pro tip: we've optimized the ROE process within our [payroll](https://www.payworks.ca/online-payroll-services.asp) solution so this doesn't occur. The Payworks' ROE system does not allow ROEs to be created if the last day paid is before the last pay period in which there were insurable hours. This is just one of the many ways we aid our customers in [compliance.](https://blog.payworks.ca/weve-got-compliance-down-to-a-science-heres-how-we-can-help-keep-your-business-on-track?hsLang=en-ca) ## How do I ensure I don’t miss rate changes for vacation pay? Stay on top of rate changes by automating [vacation entitlements](https://blog.payworks.ca/updated-for-2021understanding-vacationable-earnings-legislation?hsLang=en-ca). That way, when the employee reaches a [seniority milestone](https://blog.payworks.ca/weve-got-compliance-down-to-a-science-heres-how-we-can-help-keep-your-business-on-track?hsLang=en-ca) that entitles them to increased vacation time, the employee's vacation rate changes as per labour standards or the company policy. ## How do I avoid large Canada Pension Plan (CPP) costs at the end of the year? Knowing which group insurance premiums are taxable and which are not can help you dodge hefty CPP costs at the end of the year. Taxable group insurance includes pay elements such as life insurance, Accidental Death & Dismemberment (AD&D) or critical illness employer contributions. In Manitoba, Ontario and Québec, there's Retail Sales Tax (RST) on an employee’s group insurance, which is charged by the provider. If the employer pays the RST on group benefits, it's a taxable benefit and therefore must be included in the calculation of CPP. If a taxable group insurance premium subject to CPP is missed each pay, large CPP costs can incur by the end of the year. Knowing how the premiums are split for your company can make a big impact.  > Payworks client pro tip: Set up the employer-paid portion of taxable premiums in the [Payworks payroll](https://www.payworks.ca/online-payroll-services.asp) database that are subject to CPP/Québec Pension Plan (QPP) to ensure the premiums are added to the taxable income each pay period. This way, the CPP will be calculated at source rather than having to make an adjustment at the end of the year. For clients who use [Payworks’ TANDEM](https://www.payworks.ca/group-benefits.asp) solution, the provider sets the appropriate premium rates. Meaning, the information is sent back to Payworks to update the per pay amounts. If the employee leaves or is terminated, the Payworks system also terminates them with the benefit provider. For more info on how Payworks can help in year-end payroll processing, visit: [www.payworks.ca](http://www.payworks.ca).  Key topics in this article: [Resources](https://blog.payworks.ca/tag/resources)[T4 Season](https://blog.payworks.ca/tag/t4-season)[Year End](https://blog.payworks.ca/tag/year-end)[Payroll Resources](https://blog.payworks.ca/tag/payroll-resources)[Business Owner](https://blog.payworks.ca/tag/business-owner)[Franchisee](https://blog.payworks.ca/tag/franchisee)[Hospitality](https://blog.payworks.ca/tag/hospitality)[Payroll Management](https://blog.payworks.ca/tag/payroll-management)[Legislation](https://blog.payworks.ca/tag/legislation) These articles are produced by Payworks as an information service. They are not intended to substitute professional legal, regulatory, tax, or financial advice. Readers must rely on their own advisors, as applicable, for such advice. [![Alberta HR compliance in 2026: what you need to know](https://blog.payworks.ca/hs-fs/hubfs/BlogBanner_AB_Compliance_Aug4.jpg?width=300&name=BlogBanner_AB_Compliance_Aug4.jpg)](https://blog.payworks.ca/alberta-hr-compliance-in-2026-what-you-need-to-know?hsLang=en-ca) [Resources](https://blog.payworks.ca/tag/resources) | August 04, 2026 Alberta HR compliance in 2026: what you need to know Key Takeaways Alberta employers have a focused but impo… [![National Bank of Canada and Payworks: Built for Canadian Business](https://blog.payworks.ca/hs-fs/hubfs/BlogBanner_NB-PWK_July2026.jpg?width=300&name=BlogBanner_NB-PWK_July2026.jpg)](https://blog.payworks.ca/national-bank-of-canada-and-payworks-built-for-canadian-business?hsLang=en-ca) [Resources](https://blog.payworks.ca/tag/resources) | July 31, 2026 National Bank of Canada and Payworks: Built for Canadian Business Why Are Canadian Businesses Choosing Homegrown Solution… [![CPP2 and QPP2 Explained: What Canadian Employers Need to Know](https://blog.payworks.ca/hs-fs/hubfs/CPP2%20and%20QPP2%20What%20Canadian%20Employers%20Need%20to%20Know%20in%202026.png?width=300&name=CPP2%20and%20QPP2%20What%20Canadian%20Employers%20Need%20to%20Know%20in%202026.png)](https://blog.payworks.ca/cpp2-and-qpp2-explained-what-canadian-employers-need-to-know?hsLang=en-ca) [Resources](https://blog.payworks.ca/tag/resources) | July 21, 2026 CPP2 and QPP2 Explained: What Canadian Employers Need to Know Key Takeaways: As of January 1, 2024, Canadian employer… [![Québec HR compliance in 2026: your guide to what's in effect and what's ahead](https://blog.payworks.ca/hs-fs/hubfs/BlogBanner_QCEmployment_Law_Blog_July14.jpg?width=300&name=BlogBanner_QCEmployment_Law_Blog_July14.jpg)](https://blog.payworks.ca/quebec-hr-compliance-in-2026-your-guide-to-whats-in-effect-and-whats-ahead?hsLang=en-ca) [Resources](https://blog.payworks.ca/tag/resources) | July 10, 2026 Québec HR compliance in 2026: your guide to what's in effect and what's … Key Takeaways Québec employers are navigating one of th… [![Pay transparency is now law in three provinces. Is your business ready?](https://blog.payworks.ca/hs-fs/hubfs/BlogBanner_PayTransparency_July7.jpg?width=300&name=BlogBanner_PayTransparency_July7.jpg)](https://blog.payworks.ca/pay-transparency-is-now-law-in-three-provinces-is-your-business-ready?hsLang=en-ca) [Resources](https://blog.payworks.ca/tag/resources) | July 07, 2026 Pay transparency is now law in three provinces. Is your business ready? Key Takeaways [![Is your B.C. care home’s payroll data ready for the HEABC transition?](https://blog.payworks.ca/hs-fs/hubfs/BlogBanner_BCHomecare_Legisl_June30.jpg?width=300&name=BlogBanner_BCHomecare_Legisl_June30.jpg)](https://blog.payworks.ca/is-your-b.c.-care-homes-payroll-data-ready-for-the-heabc-transition?hsLang=en-ca) [Resources](https://blog.payworks.ca/tag/resources) | June 30, 2026 Is your B.C. care home’s payroll data ready for the HEABC transition? Key Takeaways: Eligible unionized B.C. long-term care (… [![Record of Employment (ROE): The Canadian Employer’s Guide](https://blog.payworks.ca/hs-fs/hubfs/BlogBanner_June25.jpg?width=300&name=BlogBanner_June25.jpg)](https://blog.payworks.ca/everything-you-need-to-know-about-roes?hsLang=en-ca) [Innovation](https://blog.payworks.ca/tag/innovation) | June 12, 2026 Record of Employment (ROE): The Canadian Employer’s Guide Key Takeaways: An ROE provides information on employmen… [![The Canadian 2026 guide to holiday stat pay employee eligibility](https://blog.payworks.ca/hs-fs/hubfs/BlogBanner_Legislation_April14-1.jpg?width=300&name=BlogBanner_Legislation_April14-1.jpg)](https://blog.payworks.ca/the-canadian-2026-guide-to-holiday-stat-pay-employee-eligibility?hsLang=en-ca) [Resources](https://blog.payworks.ca/tag/resources) | June 09, 2026 The Canadian 2026 guide to holiday stat pay employee eligibility Statutory holiday eligibility rules differ across every… [![Is your payroll provider keeping client data safe?](https://blog.payworks.ca/hs-fs/hubfs/BlogBanner_CyberSecurity_October3-3.jpg?width=300&name=BlogBanner_CyberSecurity_October3-3.jpg)](https://blog.payworks.ca/is-your-payroll-provider-keeping-client-data-safe?hsLang=en-ca) [Resources](https://blog.payworks.ca/tag/resources) | June 05, 2026 Is your payroll provider keeping client data safe? How to choose a secure payroll partner: a guide for acc… [![From reporting to understanding: meet Payworks Analytics](https://blog.payworks.ca/hs-fs/hubfs/BlogBanner_Analytics_Pro_June2026_EN_2x.jpg?width=300&name=BlogBanner_Analytics_Pro_June2026_EN_2x.jpg)](https://blog.payworks.ca/from-reporting-to-understanding-meet-payworks-analytics?hsLang=en-ca) [Innovation](https://blog.payworks.ca/tag/innovation) | June 02, 2026 From reporting to understanding: meet Payworks Analytics Key Takeaways [![What do employers need to know about Québec’s National Holiday?](https://blog.payworks.ca/hs-fs/hubfs/BlogBanner_May24-1.jpg?width=300&name=BlogBanner_May24-1.jpg)](https://blog.payworks.ca/fete-nationale-du-quebec-stat-holiday-legislation?hsLang=en-ca) [Resources](https://blog.payworks.ca/tag/resources) | May 29, 2026 What do employers need to know about Québec’s National Holiday? Key takeaways La fête nationale du Québec (June 24) is … [![No surprises, no hidden fees – just affordable, accurate payroll](https://blog.payworks.ca/hs-fs/hubfs/BlogArticle_Pricing_May26.jpg?width=300&name=BlogArticle_Pricing_May26.jpg)](https://blog.payworks.ca/no-surprises-no-hidden-fees-just-affordable-accurate-payroll?hsLang=en-ca) [Resources](https://blog.payworks.ca/tag/resources) | May 26, 2026 No surprises, no hidden fees – just affordable, accurate payroll Key Takeaways: Payworks offers transparent payroll pric… ![ ](https://blog.payworks.ca/hubfs/Payworks%20Stock%20Photography/Cavan%20-%20Arlee.png) ## Seeing is believing! Curious what better Canadian workforce management looks like in action (and how much time you could reclaim in your day-to-day)? Book a pressure-free, get-to-know you demo today. [REQUEST A DEMO](https://www.payworks.ca/landing-pages/campaigns/book-a-demo) ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Payworks", "url" : "https://blog.payworks.ca/author/payworks" }, "dateModified" : "2023-06-30T16:30:38.555Z", "datePublished" : "2021-12-18T14:00:00.000Z", "headline" : "Year-end tips: ROEs, vacation entitlements and employer benefits", "image" : [ "https://blog.payworks.ca/hubfs/BlogPost_YearEnd_December6.jpg" ], "mainEntityOfPage" : { "@id" : "https://blog.payworks.ca/year-end-tips-roes-vacation-entitlements-employer-benefits", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://blog.payworks.ca/hubfs/Payworks.png" }, "name" : "Payworks" } } ```