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.
Across Canada, the rules surrounding ROEs are set federally by Service Canada and apply the same way in every province.
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How Employees Can Access Their ROE Online (My Service Canada Account)
When your employer files your ROE electronically, you usually won’t get a paper copy — and you don’t need one. Service Canada already has it, and you can view it yourself.
To find your ROE:
- Sign in to your My Service Canada Account (MSCA) at canada.ca.
- Open the “Records of Employment” section to see ROEs your employers have filed electronically.
- View or print the copy you need for your records.
Two things to know: you don’t need to submit the ROE to Service Canada yourself when it’s filed electronically — it’s already there for your EI application. And if your employer still issues paper ROEs, you’ll receive a physical copy to keep instead.
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.
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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.
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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 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.
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.
- 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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ROE Block 16 Reason Codes Explained (A, E, K…)
Block 16 tells Service Canada why the employee’s earnings stopped — and it directly affects their EI claim. Using the right code matters. Here are the most common ones:
| Code | Reason | When to use it |
|---|---|---|
| A | Shortage of work / layoff | The most common code — a layoff or end of contract |
| B | Strike or lockout | Labour dispute |
| D | Illness or injury | Employee off due to health |
| E | Quit | Employee voluntarily resigns (triggers an EI review) |
| F | Maternity | Birth mother taking maternity leave |
| G | Retirement / approved workforce reduction | Mandatory retirement or approved program |
| M | Dismissal | Employer-initiated separation, including for cause |
| K | Other | Only when nothing else fits — explain in Block 18 |
| Z | Compassionate care / family caregiver | Temporary leave for caregiver benefits |
Choose the code that genuinely reflects the situation. Code E (quit) and Code M (dismissal) prompt Service Canada to look more closely at EI eligibility, so accuracy and a clear Block 18 comment protect both you and the employee.
ROE and EI: How It Affects Your Benefits
The ROE is the single most important document for an EI claim. Service Canada uses it to decide whether someone qualifies, how much they receive, and for how long.
What the ROE drives:
- Eligibility. Insurable hours (Block 15A) determine whether the person has worked enough to qualify.
- Benefit amount. Insurable earnings (Block 15B/15C) set the weekly benefit rate.
- The reason code. Block 16 affects entitlement — a layoff (Code A) is straightforward, while quitting (Code E) or dismissal (Code M) can trigger a review.
Because of this, errors or delays on the ROE can hold up someone’s benefits. Employers who file accurately and on time help their former staff get paid without friction.
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 can seek guidance from Service Canada or HR professionals if unsure about specific aspects of ROE completion.
ROE Deadlines for Employers (Paper vs Electronic)
Issuing the ROE on time is a legal obligation, and the deadline differs depending on whether you file electronically or on paper.
| Filing method | Deadline |
|---|---|
| Paper ROE | Within 5 calendar days of the later of: the first day of the interruption of earnings, or the day you became aware of it |
| Electronic (weekly/biweekly/semi-monthly pay) | Within 5 calendar days after the end of the pay period in which the interruption occurred |
| Electronic (monthly pay) | The earlier of 15 days after the end of the pay period, or 5 days after the end of the month |
Most employers now file electronically through Service Canada or their payroll provider, which is faster and removes the need to hand the employee a paper copy. Late or missing ROEs can delay your former employee’s EI and expose you to compliance issues.
We handle ROEs as part of our payroll services — and our termination payroll guide covers what else you owe when someone leaves.
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?
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.