ROE - Record of Employment (Canada)

A government form issued by Canadian employers to Service Canada whenever an employee experiences an interruption of earnings, used to determine eligibility for Employment Insurance (EI) benefits and the amount payable.

What Is a Record of Employment (ROE)?

Key Takeaways

  • ✓A Record of Employment is a Canadian government form that employers must issue whenever an employee has an interruption of earnings, regardless of whether the employee plans to apply for Employment Insurance (EI) benefits.
  • ✓The ROE provides Service Canada with the information needed to determine EI eligibility: insurable hours, insurable earnings, reason for separation, and pay period details.
  • ✓Electronic ROEs (filed through ROE Web) must be submitted within 5 calendar days of the end of the pay period in which the interruption of earnings occurs. Paper ROEs must be issued within 5 calendar days of the employee's last day of work.
  • ✓Over 10 million ROEs are issued annually in Canada, and 96% are now filed electronically (Service Canada, 2024).
  • ✓Failure to issue an ROE or issuing one with incorrect information can result in penalties of up to $2,000 per occurrence and/or prosecution under the Employment Insurance Act.

The ROE is the bridge between employment and Employment Insurance in Canada. When an employee stops working (whether through layoff, resignation, termination, maternity leave, illness, or any other reason), the employer must file an ROE with Service Canada. It's not optional. It doesn't matter if the employee asks for one or not. The ROE isn't just a separation document. It's an earnings record. The insurable earnings and insurable hours reported on the ROE directly determine whether the former employee qualifies for EI benefits and how much they'll receive. An ROE with incorrect earnings data can result in a person receiving too much or too little EI, creating overpayment recovery issues or financial hardship. For HR and payroll teams, the ROE is one of Canada's most frequent compliance obligations. Any interruption of earnings triggers a filing requirement. That includes leaves of absence, seasonal layoffs, reduced hours below certain thresholds, and end of contract. The most common filing errors involve Block 15C (insurable earnings by pay period) and Block 16 (reason for separation).

5 daysDeadline for electronic ROE submission after the employee's last day of paid work or the pay period in which the interruption occurs
10M+ROEs issued annually by Canadian employers (Service Canada, 2024)
Block 16The most commonly corrected block, which captures the employee's reason for separation (Reason Code)
96%Of ROEs are now filed electronically through ROE Web (Service Canada, 2024)

When Must an Employer Issue an ROE?

The ROE must be issued for any interruption of earnings, which is broader than most employers realize.

Interruption of earnings defined

An interruption of earnings occurs when an employee has, or is expected to have, 7 consecutive calendar days with no work and no insurable earnings from the employer. This includes: termination (voluntary or involuntary), layoff, leave of absence (maternity, parental, sick, compassionate care), reduction of hours to zero, end of a seasonal or contract position, strike or lockout, retirement, and death. The 7-day rule is cumulative. If an employee works Monday through Friday and then has no work for the next 7 calendar days (Saturday through the following Friday), an interruption has occurred.

Situations that do NOT require an ROE

If the employee continues to receive insurable earnings and there's no 7-day gap, no ROE is needed. Examples: an employee moving from full-time to part-time (if they still work at least one day per week), an employee taking a 5-day vacation (no 7-day gap), or a scheduled day off. However, if a part-time employee's schedule has a 7-day gap between shifts, an ROE may be triggered even though they haven't actually left the job.

ROE Filing Deadlines and Methods

The filing deadline depends on whether the ROE is electronic or paper, and how it's triggered.

Electronic vs paper ROE timing difference

The different deadline triggers create a practical difference. For electronic ROEs, the clock starts at the end of the pay period in which the interruption occurs. For paper ROEs, the clock starts from the first day of the interruption. Example: An employee's last day of work is June 10, and the bi-weekly pay period ends June 14. Electronic ROE deadline: June 19 (5 days after pay period end). Paper ROE deadline: June 17 (5 days after the first day of interruption, which is June 12 if they stopped working June 11). This is one of many reasons to file electronically.

Filing MethodDeadlineSubmission Channel
Electronic ROE (ROE Web)5 calendar days after the end of the pay period in which the interruption of earnings occursROE Web at Service Canada (roeservice.canada.ca)
Paper ROE (rare, < 4% of filings)5 calendar days after the first day of the interruption of earningsMailed to Service Canada or given to the employee
Payroll software integrationSame as electronic (5 calendar days after end of pay period)Direct submission via certified payroll software (e.g., Ceridian, ADP, Payworks)

ROE Block-by-Block Completion Guide

The ROE has 19 blocks. Getting Blocks 15A through 15C and Block 16 correct is critical for accurate EI benefit determination.

Block 15A: Total insurable hours

Report the total insurable hours in the last 27 pay periods (bi-weekly) or the last 53 pay periods (weekly). Insurable hours include all hours for which the employee was paid or entitled to be paid, including regular hours, overtime, statutory holiday hours, paid leave, and sick leave. They do not include hours worked but not paid (rare), or hours for which the employee received only a non-insurable payment. Most payroll systems calculate this automatically from timecard data.

Block 15B: Total insurable earnings

Report the total insurable earnings for the same period as 15A. Insurable earnings include gross wages, salary, commissions, bonuses (if earned during the period), overtime pay, statutory holiday pay, vacation pay, tips and gratuities reported by the employer, and retiring allowances. They do not include employer-paid pension contributions, employer-paid group insurance premiums, or non-cash benefits that aren't part of insurable earnings.

Block 15C: Insurable earnings by pay period

This is the most complex block. It requires the breakdown of insurable earnings by pay period, reported from the most recent period backward. For bi-weekly pay, you report up to 27 pay periods. For weekly pay, up to 53. The amounts in 15C must match the payroll register exactly. Rounding errors, missed pay period entries, or including earnings from the wrong period are the most common filing mistakes. Service Canada uses 15C data to calculate the claimant's weekly benefit rate.

Block 16: Reason for separation

Block 16 uses a single-letter reason code that tells Service Canada why the employee stopped working. This code significantly affects EI eligibility. Code A: Shortage of work/End of contract or season. Code D: Illness or injury. Code E: Quit. Code K: Other (specify). Code M: Dismissal. Code N: Leave of absence. Code P: Parental leave. Using the wrong code can delay or deny the former employee's EI claim. For example, coding a layoff as Code E (Quit) instead of Code A (Shortage of work) could disqualify the employee from regular EI benefits entirely.

ROE Reason Codes: Complete Reference

The reason code in Block 16 is the single most impactful field on the ROE. It determines whether the former employee faces a waiting period, disqualification, or smooth EI processing.

CodeReasonEI Eligibility ImpactCommon Scenarios
AShortage of work / End of season or contractEligible for regular EI (no disqualification)Layoff, contract end, seasonal closure
BStrike or lockoutMay be eligible depending on involvementLabor disputes
DIllness or injuryEligible for EI sickness benefits (up to 26 weeks)Medical leave, disability, work injury
EQuitGenerally disqualified from regular EI unless "just cause"Voluntary resignation
FMaternityEligible for EI maternity benefits (15 weeks)Pregnancy, expected birth
GRetirementGenerally disqualified unless employer-mandatedVoluntary or mandatory retirement
KOther (specify in comments)Assessed case by caseCareer break, education leave, immigration change
MDismissalMay be disqualified if dismissed for misconductFired for cause, performance termination
NLeave of absenceMay qualify for applicable special benefitsPersonal leave, compassionate care
PParentalEligible for EI parental benefits (up to 69 weeks extended)Parental, adoption, surrogacy

Common ROE Filing Errors and How to Avoid Them

Service Canada processes over 10 million ROEs per year and flags discrepancies automatically. These are the most frequent errors that trigger follow-ups.

  • Wrong reason code in Block 16. Calling a layoff a "quit" or a termination without cause a "dismissal for misconduct" creates problems for the employee and potential penalties for the employer. When in doubt, use Code K (Other) and explain in the comments block.
  • Incorrect insurable earnings in Block 15C. The earnings must reflect what was paid in each pay period, not what was earned. If a bonus is paid in pay period 5 but was earned over the previous 6 months, it's reported in pay period 5. Back-dated adjustments must be reported in the period they were paid.
  • Missing the filing deadline. The 5-day deadline is strict. Service Canada tracks filing timeliness and can penalize repeat offenders. Set automated reminders in your payroll system for every employee termination or leave start.
  • Not issuing an ROE at all. Some employers don't issue ROEs for employees on unpaid leave or seasonal breaks, assuming it's not necessary. Any 7-day gap in insurable earnings triggers the requirement. Period.
  • Duplicating insurable hours. For employees with multiple positions at the same employer, hours must be reported on a single ROE (combined) unless the positions have different insurable earnings calculations. Issuing two ROEs with overlapping hours inflates the total.
  • Using the wrong pay period type. Block 6 (pay period type) must match the employee's actual payroll cycle. If payroll runs bi-weekly but the ROE says weekly, all the Block 15C figures will be wrong.

Amending and Replacing ROEs

Mistakes happen. Service Canada allows employers to amend or replace ROEs when errors are discovered.

Amending an electronic ROE

Log into ROE Web, search for the original ROE by the serial number or employee's SIN, select "Amend," correct the relevant blocks, and resubmit. The amended ROE replaces the original in Service Canada's system. There's no limit to how many times an ROE can be amended. If the employee has already filed an EI claim based on the original ROE, the amendment may trigger a recalculation of benefits.

When an amendment is required

Common triggers for ROE amendments: payroll corrections that change insurable earnings after the ROE was filed, a change in the reason for separation (e.g., a quit is reclassified as a termination after legal review), discovery of missing pay periods in Block 15C, or a change in the last day for which the employee was paid (Block 11). Employers should amend ROEs as soon as the error is discovered. Delaying amendments can result in EI overpayments that Service Canada recovers from the claimant, creating financial hardship.

ROE Filing Statistics [2026]

Key data about ROE filing volumes, compliance rates, and EI processing in Canada.

10M+
ROEs issued annually by Canadian employersService Canada, 2024
96%
Of ROEs filed electronically through ROE Web or payroll softwareService Canada, 2024
5 days
Filing deadline for electronic ROEs after end of pay periodEI Act
$2,000
Maximum penalty per occurrence for failing to issue or falsifying an ROEEI Act, Section 152.07

Frequently Asked Questions

Does an employee need to request an ROE, or is it automatic?

The employer must issue the ROE regardless of whether the employee requests it. It's a legal obligation triggered by the interruption of earnings, not by the employee's request. The employer files the ROE with Service Canada electronically, and the employee can access it through My Service Canada Account (MSCA). For paper ROEs, the employer must give the employee their copies within 5 calendar days.

Do I need to issue an ROE for a temporary layoff?

Yes. A temporary layoff creates an interruption of earnings (7+ calendar days with no pay). An ROE must be issued even if the employer expects to recall the employee soon. Use reason code A (Shortage of work). When the employee returns to work, no additional ROE is needed. If the employee is later permanently laid off, a new ROE is issued from their return date forward.

What if an employee works for multiple employers?

Each employer issues its own ROE independently. The employee's total insurable hours and earnings across all ROEs are combined by Service Canada when processing the EI claim. Each employer uses its own payroll data. There's no coordination requirement between employers, and one employer doesn't need to know about the other's ROE.

How long must employers keep ROE records?

Employers must retain copies of ROEs and the supporting payroll records for 6 years after the end of the year to which they relate. This includes digital copies of electronic ROEs, payroll registers, timesheets, and any documents used to calculate insurable hours and earnings. Service Canada and the Canada Revenue Agency can audit these records at any time within the 6-year window.

What happens if an employer refuses to issue an ROE?

The employee can request that Service Canada intervene. Service Canada will contact the employer and, if necessary, issue an administrative ROE based on available information. The employer faces penalties of up to $2,000 per occurrence under the Employment Insurance Act, Section 152.07. Repeated failures can result in increased scrutiny and prosecution. Employers who consistently fail to file ROEs are flagged in Service Canada's compliance system.

Can an employee dispute the information on their ROE?

Yes. If an employee believes their ROE contains incorrect information (wrong earnings, wrong hours, wrong reason code), they can contact Service Canada, which will investigate. Service Canada may request supporting documents from both the employee and the employer. If the employer's ROE is found to be incorrect, Service Canada can require an amendment. Disputes over reason codes (especially Code E "Quit" vs Code M "Dismissal" vs Code A "Shortage of work") are among the most common and can involve EI appeals.
Adithyan RKWritten by Adithyan RK
Surya N
Fact-checked by Surya N
Published on: 25 Mar 2026Last updated:
Share:
Previous
Next