What should you do if an employee leaves?

If your employee stops working because of layoff, retirement, resignation, or dismissal, we suggest that you calculate the employee's earnings and deductions for the year to date, and give the employee a T4 slip.

Keep our copy of the slip and include it with your T4 Summary when you file it on or before the last day of February of the following year.

You may want to consult the List of Provincial and Territorial Ministries of Labour of your employee's province of employment to make sure you have met their requirements. If you are a federally-regulated employer, consult the federal labour standards.

If you pay your employee a retiring allowance, see Retiring allowances to find out how those payments are treated. Retiring allowances must be reported on a T4 slip.

You also have to prepare a Record of Employment (ROE).

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