Record of Employment (ROE): When and How to Issue
Someone's leaving? You need to file an ROE. Learn the deadlines, termination codes, and common errors that cause EI problems for your employees.
- ROE must be filed within 5 calendar days of end of pay period
- Required any time there's an "interruption of earnings"
- Wrong termination code can delay employee's EI
- Electronic filing is now mandatory for most employers
- Penalties for late or incorrect ROEs
What is an ROE?
The Record of Employment (ROE) is Service Canada's way of verifying an employee's work history for Employment Insurance (EI) claims.
When someone leaves your employ - for any reason - you must file an ROE.
When to Issue an ROE
- Employee is terminated or laid off
- Employee quits
- Employee goes on maternity/parental leave
- Employee goes on sick leave (7+ days)
- Employee's hours reduce to less than 50% normal
- Seasonal work ends
- Contract ends
You must file the ROE within 5 calendar days after the end of the pay period in which the interruption occurs.
- Employee's last day: Friday, June 15
- Pay period ends: June 30
- ROE due by: July 5
Termination Codes (Block 16)
The reason code in Block 16 affects whether and when the employee can receive EI.
- A - Shortage of Work: Layoff, slow season, downsizing
- B - Strike or Lockout: Labour dispute
- D - Illness or Injury: Medical leave
- E - Quit: Employee resigned voluntarily
- F - Pregnancy/Parental: Maternity or parental leave
- K - Other: Retirement, return to school, etc.
- M - Dismissal: Terminated for cause (misconduct)
- N - Leave of Absence: Approved leave
Using Code M (Dismissal) can result in EI denial or disqualification for the employee. Only use if there was genuine misconduct. If it was just poor performance or "not a good fit," use Code K.
How to File
- Online through Service Canada's ROE Web
- Mandatory for employers with 5+ ROEs per year
- Instant submission and confirmation
- Employee sees it automatically in My Service Canada
- Only for employers with fewer than 5 ROEs per year
- Must order forms from Service Canada
- Give copy to employee within 5 days
- Slower processing
Key Blocks to Fill Out
Critical ROE Information:
- Block 10: First day worked
- Block 11: Last day worked (for pay)
- Block 12: Final pay period end date
- Block 15A: Total insurable hours
- Block 15B: Total insurable earnings
- Block 15C: Pay period earnings breakdown
- Block 16: Reason for issuing (code)
- Block 17: Comments (if needed)
Common Mistakes
1. Late Filing: Delays employee's EI claim
2. Wrong Code: Can cause EI denial or delay
3. Wrong Hours: Affects EI eligibility (need 420-700 hours)
4. Missing Vacation Pay: Must include in final earnings
5. Not Filing at All: Employee can't claim EI
Special Situations
- Issue ROE when leave starts (not when baby born)
- Use Code F
- Include last day worked before leave
- Don't issue new ROE when they return
- Issue ROE when season ends (Code A)
- Issue new ROE if they don't return next season
- Same employee = continuous service
Need Help with Payroll and ROEs?
Tax Punjabi can handle your payroll compliance, including timely and accurate ROE filing.
This article is for educational purposes only. Consult a professional for your specific situation.