A Record of Employment (ROE) is the form a Canadian employer must issue each time an employee has an interruption of earnings, such as a layoff, a quit, a dismissal or a leave. Service Canada uses it to decide whether the person can get Employment Insurance (EI), how much and for how long.
For employers it's a deadline-driven job, and the deadline depends on whether you file on paper or online. Here's how Service Canada's own guide sets it out.
When you have to issue an ROE
You issue one whenever there's an interruption of earnings. Service Canada says that happens when an employee has had, or is expected to have, 7 consecutive calendar days with no work and no insurable earnings from you. It also happens when weekly earnings fall below 60% of regular weekly earnings because of illness, injury or quarantine, maternity or parental leave, or compassionate care or family caregiver leave, and when an employee starts receiving wage loss insurance payments.
You also issue one when Service Canada asks for it, which most often happens when someone working 2 jobs loses one, or when an employee asks for one after an interruption has occurred.
The deadline
| How you file | Deadline |
|---|---|
| Paper ROE | Within 5 calendar days of the interruption of earnings, or of the day you become aware of it |
| Electronic ROE, weekly, biweekly or semi-monthly pay | No later than 5 calendar days after the end of the pay period in which the interruption occurred |
| Electronic ROE, monthly pay | The earlier of 5 calendar days after the end of the pay period or 15 calendar days after the first day of the interruption |
That's the insight that makes ROE Web worth setting up: filing electronically gives you until 5 days after the pay period ends, which lines up with your payroll run instead of a 5-day scramble after someone leaves.
The reason codes
Block 16 is the reason for issuing the ROE, and Service Canada says it's a serious offence to misrepresent it. The codes in the guide include:
| Code | Reason |
|---|---|
| A | Shortage of work (layoff), the most commonly used code, including end of contract or season |
| B | Strike or lockout |
| D | Illness or injury |
| E | Quit, when the employee initiates the separation |
| F | Maternity |
| G | Retirement |
| H | Work-Sharing |
| J | Apprentice training |
| N | Leave of absence |
| P | Parental |
| Z | Compassionate care or family caregiver |
| K | Other |
Two judgement calls the guide settles: a student hired on a fixed summer or co-op term who completes it can get Code A, and when illness comes first and maternity leave second, you use Code D because you use the code that applies first.
ROE Web versus paper
- ROE Web lets you create and submit up to 1,200 ROEs at once, including through a payroll extract if your software supports it.
- Service Canada says you can keep, view, amend and print electronic ROEs for 11 years.
- You don't have to give employees a paper copy of an electronic ROE; they see it in My Service Canada Account.
- With paper ROEs, you give Part 1 to the employee and keep Part 3 for your records.
To get started, one person registers as the Primary Officer, who accepts the ROE Web agreement for the business and can then invite representatives such as a bookkeeper. Service Canada is clear that every user needs their own sign-in and credentials mustn't be shared.
What goes on it
- The employee's details, first day worked and last day for which paid.
- Your pay period type: weekly, biweekly, semi-monthly or monthly, with "non-standard" if your periods don't end on the 15th and the last day of the month.
- Insurable earnings by pay period in Block 15C. For electronic ROEs you provide the equivalent of 53 weeks of payroll data, or less if employment was shorter.
- Any paid sick, maternity, parental or other leave payments in Block 19.
- The reason code in Block 16.
Changing payroll provider
Switching payroll services doesn't on its own require ROEs. Service Canada's guide says that if the new provider can't issue ROEs for the period covered by your previous one, the previous provider can issue them up to the date the new one takes over. Agree who does what in writing before you switch.
Records you must keep
Whether you file on paper or online, Service Canada says you must store the related payroll records for 6 years after the year they relate to. Paper filers keep Part 3 of every ROE and the serial numbers of completed or destroyed forms for the same 6 years.
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My verdict
Register for ROE Web, even if you only have a couple of staff. It moves your deadline to 5 days after the pay period, removes the paper copies, and Service Canada says employees get EI benefits quicker. Then get the reason code right first time, because that's the one box the guide warns about by name.
Frequently asked questions
What is a Record of Employment?
It's the form Canadian employers issue when an employee has an interruption of earnings. Service Canada uses it to decide EI eligibility, the benefit amount and how long benefits last.
When must I issue an ROE?
When an employee has, or is expected to have, 7 consecutive calendar days with no work and no insurable earnings, or when earnings fall below 60% of normal because of sick, maternity, parental or caregiver leave.
What's the deadline for issuing an ROE?
Paper ROEs within 5 calendar days. Electronic ROEs no later than 5 calendar days after the end of the pay period, or for monthly pay the earlier of that or 15 days after the interruption began.
Do I need to give my employee a copy of the ROE?
Not for electronic ROEs; employees can view them in My Service Canada Account. With paper ROEs, give the employee Part 1.
What ROE code do I use for a layoff?
Code A, shortage of work, which also covers a contract or season ending.
How long must I keep ROE records?
Payroll records related to ROEs for 6 years after the year to which the information relates.
