But if you’re managing payroll or handling HR, the ROE is a familiar document. Still, it’s not always straightforward and there are a lot of details to keep track of.
That’s why we’re here to help.
Understanding what an ROE is and how it works is important for anyone working in Canada. The ROE is a document employers fill out and provide to Service Canada. It tracks a person's employment history and records any breaks in earnings. This information is used for government programs, including Employment Insurance (EI).
Here’s a rundown of ROE requirements and processes, and what it means for your business.
Table of Contents
What does a record of employment mean?
A Record of Employment (ROE) is an official Canadian document that reports an employee's work history and any interruption of earnings. Employers complete this form whenever an employee experiences a break in regular pay, whether temporary or permanent.
The ROE contains specific details about employment, including start and end dates, total hours worked, and insurable earnings. It also identifies the reason for the interruption, such as resignation, layoff, or leave of absence.
Service Canada uses ROE information to process Employment Insurance claims and determine benefit eligibility. The document serves as the primary source for calculating benefit amounts and duration.
Why the ROE matters for EI benefits
The record of employment definition centers on its role in Canada's Employment Insurance system. When someone applies for EI benefits, Service Canada reviews their ROE to make three key determinations: eligibility, benefit amount, and payment duration.
Employment Insurance eligibility: The ROE shows whether someone worked enough insurable hours to qualify for benefits. Different regions in Canada have different hour requirements based on local unemployment rates.
Benefit calculations: Service Canada uses the insurable earnings listed on the ROE to calculate weekly benefit payments. The system typically uses the highest-paid weeks within a specific period.
Proof of employment: Beyond EI claims, the ROE serves as official documentation of work history for loan applications, mortgage approvals, or new job requirements.
When an ROE is required under Canadian law
Canadian employers issue ROEs based on specific circumstances defined by federal employment regulations. The primary trigger is an interruption of earnings, which occurs in several scenarios.
Interruption of earnings
An interruption of earnings happens when an employee stops receiving regular pay from their employer. This includes permanent situations like termination or resignation, and temporary situations like unpaid leave.
The interruption doesn't always align with the last day of work. For ROE purposes, the interruption begins on the day after the employee's final paid day, not necessarily their last working day.
The seven-day rule
The seven-day rule creates the threshold for ROE requirements. When an employee has seven consecutive calendar days without work and without insurable earnings, employers issue an ROE.
This rule applies even when the interruption is expected. For example, if an employee gives two weeks' notice but their final pay period creates a seven-day gap, an ROE is still required.
Special leave scenarios
Certain types of leave automatically trigger ROE requirements, regardless of the seven-day rule:
- Maternity and parental leave
- Medical leave lasting more than seven days
- Compassionate care leave
- Family medical leave
ROE form types: Paper versus online
Employers can submit records of employment through two methods: paper forms or the electronic ROE Web system. Each method has different processes and timelines.
Paper ROE form
Paper ROEs come as three-part forms. Employers complete all sections by hand or typewriter, then distribute the copies: one to the employee, one to Service Canada, and one for company records.
Paper submissions require mailing the Service Canada copy to the appropriate regional office. This method takes longer to process and has higher error rates compared to electronic submission.
Online ROE web page
ROE Web is Service Canada's electronic portal for ROE submission. Employers create accounts, enter information directly into online forms, and submit electronically.
Electronic ROEs process faster than paper versions. Employees can access their ROEs immediately through their My Service Canada Account, eliminating the wait for physical delivery.
Payroll software integration
Many Canadian payroll systems—like Rise—integrate with ROE Web, allowing automatic data transfer from payroll records to ROE forms. This integration reduces manual entry and improves accuracy by using existing employment data.
Key information on the Canada Record of Employment form
Every ROE contains standardized information fields that employers complete accurately. Understanding these sections helps both employers and employees know what information the form captures.
Employer identification: This section includes the company name, address, and Canada Revenue Agency business number. The payroll account number identifies the specific payroll program if a company has multiple accounts.
Employee details: The form requires the employee's full legal name, Social Insurance Number, and current address. Employment dates include the first day of work and the last day for which the employee was paid.
Insurable earnings and hours: These figures represent the total earnings subject to Employment Insurance premiums and the total hours worked that count toward EI eligibility. The calculation period typically covers the last 53 weeks of employment.
Reason codes: Employers select specific codes that explain why the ROE is being issued. Common codes include shortage of work (A), quit (E), dismissal (M), and leave of absence (N).
Steps to complete and submit an ROE
The ROE completion process follows a structured sequence that ensures accuracy and compliance with federal requirements.
Step 1: Gather employment information. Collect the employee's personal details, employment dates, total insurable earnings, total insurable hours, and the specific reason for the interruption of earnings.
Step 2: Choose your submission method. Decide between paper forms or electronic submission through ROE Web based on your company's capabilities and preferences.
Step 3: Complete the form accurately. Fill in all required fields, double-checking dates, earnings calculations, and reason codes. Use the appropriate code that best describes the employment situation.
Step 4: Submit within required timeframes. Electronic ROEs are submitted within five calendar days after the end of the pay period containing the interruption. Paper ROEs are issued within five calendar days of the interruption itself.
Step 5: Distribute copies appropriately. Provide the employee with their copy and retain company records as required by federal regulations.
Deadlines, amendments, and record-keeping rules
ROE compliance involves strict timing requirements and ongoing record management responsibilities for Canadian employers.
Submission deadlines
Electronic ROE submissions have a five-day deadline after the end of the pay period in which the interruption occurred. Paper ROEs follow a five-day deadline from the first day of the interruption of earnings.
Missing these deadlines can delay employee EI claims and may result in penalties for employers who consistently fail to meet requirements.
Correcting errors
When errors appear on submitted ROEs, employers issue amended versions through the same method used for the original. Electronic amendments are processed through ROE Web, while paper corrections require new paper forms.
Common errors include incorrect earnings calculations, wrong reason codes, or missing employment dates. Prompt correction prevents delays in employee benefit processing.
Record retention
Canadian employers retain ROE copies and supporting documentation for six years from the issue date. These records support potential audits and provide reference for future employment verification requests.
Best practices to maintain ROE compliance
Effective ROE management combines accurate processes with systematic oversight to meet federal requirements consistently.
Automated tracking systems help monitor ROE deadlines and flag upcoming requirements. Many payroll systems include alerts that notify administrators when interruptions of earnings occur.
Standardized procedures ensure consistent ROE completion across different employees and situations. Written procedures help staff apply the correct reason codes and calculate earnings accurately.
Regular staff training keeps payroll and HR teams updated on current ROE requirements and common error patterns. Training includes form completion techniques and regulatory changes.
Pre-submission reviews catch errors before ROEs reach Service Canada. A second person can verify calculations, dates, and reason codes to improve accuracy rates.
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FAQs about records of employment
How can employees access their ROE online?
Electronic ROEs are available through the My Service Canada Account portal. Employees can view, download, and print their ROEs immediately after employer submission.
How do I get an ROE from a previous employer who won't respond?
Contact Service Canada directly if a former employer doesn't provide the required ROE. Service Canada can follow up with employers who fail to meet their legal obligations.
Is a T4 slip the same as a record of employment?
A T4 is an annual tax document showing total employment income, while an ROE documents specific interruptions of earnings for Employment Insurance purposes. They serve different functions in the Canadian employment system.
What happens if my employer uses the wrong reason code on my ROE?
Incorrect reason codes can affect EI eligibility and benefit calculations. Contact your employer to request an amended ROE with the correct code, or ask Service Canada to review the decision if benefits are affected.
