PAYROLL FUNDAMENTALS 1
EXAM 2025/ 2026 QUESTIONS WITH
VERIFIED ANSWERS
Block 1 of the ROE - correct answer -Serial number. Each electronic ROE is automatically
assigned with a serial number once it is submitted
Block 2 of the ROE - correct answer -Serial number of the ROE that is being amended or
replaced
Block 3 of the ROE - correct answer -The employer's payroll reference number (optional)
Block of the ROE - correct answer -Employer's name and address
Block 5 of the ROE - correct answer -CRA Business Number (Payroll Account Number)
Block 6 of the ROE - correct answer -Pay period type. Choose a pay period type from the drop-
down menu
,Block 7 of the ROE - correct answer -Postal Code of the organization's address
Block 8 of the ROE - correct answer -The employee's Social Insurance Number (SIN)
Block 9 of the ROE - correct answer -The employee's name and address
Block 10 of the ROE - correct answer -The employee's first day of work for which they received
insurable earnings, unless you have previously issued an ROE fir that employee then it is the
rehire date
Block 11 of the ROE - correct answer -The last day for which paid or received insurable earnings
(not necessarily the last day worked)
Block 12 of the ROE - correct answer -The end date of the final pay period that includes the date
entered in Block 11
Block 13 of the ROE - correct answer -Occupation of employee (optional)
Block 14 of the ROE - correct answer -Expected date of recall for the employee to return to work
(optional)
, Block 15A of the ROE - correct answer -Total insurable hours
Block 15B of the ROE - correct answer -Total insurable earnings
Block 15C of the ROE - correct answer -Detailed insurable earnings by pay period
Block 16 of the ROE - correct answer -Reason for issuing the ROE
Code A of the ROE - correct answer -Shortage of work
Code B of the ROE - correct answer -Strike of lock-out
Code C of the ROE - correct answer -Return to school (this code is being phased out)
Code D of the ROE - correct answer -Illness of injury
EXAM 2025/ 2026 QUESTIONS WITH
VERIFIED ANSWERS
Block 1 of the ROE - correct answer -Serial number. Each electronic ROE is automatically
assigned with a serial number once it is submitted
Block 2 of the ROE - correct answer -Serial number of the ROE that is being amended or
replaced
Block 3 of the ROE - correct answer -The employer's payroll reference number (optional)
Block of the ROE - correct answer -Employer's name and address
Block 5 of the ROE - correct answer -CRA Business Number (Payroll Account Number)
Block 6 of the ROE - correct answer -Pay period type. Choose a pay period type from the drop-
down menu
,Block 7 of the ROE - correct answer -Postal Code of the organization's address
Block 8 of the ROE - correct answer -The employee's Social Insurance Number (SIN)
Block 9 of the ROE - correct answer -The employee's name and address
Block 10 of the ROE - correct answer -The employee's first day of work for which they received
insurable earnings, unless you have previously issued an ROE fir that employee then it is the
rehire date
Block 11 of the ROE - correct answer -The last day for which paid or received insurable earnings
(not necessarily the last day worked)
Block 12 of the ROE - correct answer -The end date of the final pay period that includes the date
entered in Block 11
Block 13 of the ROE - correct answer -Occupation of employee (optional)
Block 14 of the ROE - correct answer -Expected date of recall for the employee to return to work
(optional)
, Block 15A of the ROE - correct answer -Total insurable hours
Block 15B of the ROE - correct answer -Total insurable earnings
Block 15C of the ROE - correct answer -Detailed insurable earnings by pay period
Block 16 of the ROE - correct answer -Reason for issuing the ROE
Code A of the ROE - correct answer -Shortage of work
Code B of the ROE - correct answer -Strike of lock-out
Code C of the ROE - correct answer -Return to school (this code is being phased out)
Code D of the ROE - correct answer -Illness of injury
