What is Record of Employment (ROE)?
The Record of Employment (ROE) is a document that employers are legally required to issue when an employee’s earnings are interrupted. This interruption could be due to various reasons such as termination, resignation, maternity leave, or seasonal layoffs.
The ROE serves as a record of employment history for the employee, detailing:
- Employment start and end dates
- Total insurable hours worked
- Total insurable earnings
For employees, the ROE is indispensable when applying for Employment Insurance (EI) benefits. Service Canada uses the information in the ROE to calculate the amount and duration of EI benefits a person is eligible to receive.
In BC, the rules surrounding ROEs adhere to federal standards, but local practices and industries—like forestry, tourism, and tech—can impact how employers handle these forms.
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Types of ROEs
There are two primary types of ROEs: paper ROEs and electronic ROEs (eROEs). Both formats provide the same essential information but differ in how they are created and distributed.
Paper ROEs
- Printed and handed to the employee directly or mailed to them.
- Still used by smaller businesses or employers who do not use payroll software.
- Employees must manually submit these to Service Canada when applying for EI benefits.
Electronic ROEs (eROEs)
- Created and submitted online through the ROE Web portal, a Service Canada system.
- Automatically shared with Service Canada, eliminating the need for employees to provide a copy.
- Preferred by large organizations due to convenience and efficiency.
Which is Better?
While both types are valid, electronic ROEs are more streamlined and reduce the risk of delays or errors during submission.
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When Is an ROE Issued?
Employers in BC must issue an ROE whenever there is an interruption of earnings for an employee. This typically happens when:
- Employment ends: Due to resignation, termination, or layoffs.
- Maternity, parental, or sick leave: Employees take extended time off for personal reasons.
- Seasonal work ceases: Common in industries like tourism or agriculture in BC.
Deadlines for Issuing ROEs
Employers are required to issue the ROE promptly to avoid delays in EI claims:
- For paper ROEs: Within five calendar days after the last day the employee worked or received pay.
- For electronic ROEs: No specific issuance deadline since the data is sent directly to Service Canada, but it’s best to submit as soon as possible.
Failing to issue an ROE on time can lead to penalties for employers and financial strain for employees relying on EI benefits.
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How to Complete Records of Employment
Completing an ROE accurately is critical to avoid delays in processing EI benefits. Employers must ensure that all information is correct, as errors can lead to claims being denied or delayed.
Steps to Complete an ROE
- Gather Employee Information
- Full name and Social Insurance Number (SIN).
- Dates of employment and reason for separation.
- Total insurable earnings and hours.
- Choose the Correct Format
- Decide whether to use a paper ROE or the electronic system.
- For eROEs, ensure you have access to the ROE Web portal.
- Fill in Key Details
- Block 6: Total insurable earnings over the period.
- Block 10: Reason for issuing the ROE (e.g., layoff, maternity leave).
- Block 15: Insurable hours worked during the employment period.
- Verify Accuracy
- Double-check all fields for errors or omissions.
- In BC, incorrect information can delay EI claims significantly, especially in industries with fluctuating pay structures like construction or hospitality.
- Submit the ROE
- For paper ROEs: Provide a copy to the employee and retain a copy for your records.
- For electronic ROEs: Submit through the ROE Web system.
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Common Mistakes to Avoid
- Incorrect SIN or employment dates.
- Omitting bonuses or other forms of compensation in insurable earnings.
- Misclassifying the reason for interruption of earnings.
Employers in BC can seek guidance from Service Canada or local HR professionals if unsure about specific aspects of ROE completion.
FAQ
- What happens if an employer fails to issue an ROE?
If an employer does not issue an ROE, employees may face delays in accessing EI benefits. Service Canada can intervene and request the employer to comply. Persistent non-compliance can result in penalties for the employer.
- Can employees request an ROE at any time?
No, employees cannot request an ROE at will. Employers are only required to issue one when there is an interruption of earnings. However, if an employee leaves a job and doesn’t receive an ROE, they should contact their employer or Service Canada.
- How long should employers keep ROE records?
In BC and across Canada, employers must retain copies of all ROEs for six years from the issuance date. This applies to both paper and electronic formats.
- Can an ROE be corrected after submission?
Yes, employers can amend an ROE if errors are discovered post-submission. For electronic ROEs, corrections can be made directly on the ROE Web portal.
- Do part-time workers qualify for ROEs?
Yes, part-time workers are eligible for an ROE if their earnings are interrupted, as long as they meet the criteria for insurable hours and earnings.
- Are self-employed individuals required to issue ROEs?
No, self-employed individuals generally do not issue or receive ROEs since they are not considered employees. However, exceptions exist if they participate in specific EI programs.