What Is a Record of Employment (ROE)? A Must-Know for Canadian Employers

When an employee stops working—temporarily or permanently—Canadian employers may be required to issue a Record of Employment (ROE). This critical document determines whether the employee qualifies for Employment Insurance (EI) benefits. Here’s what small businesses, startups, and Indigenous employers need to know.

What Is a Record of Employment (ROE)?

A ROE is an official document you provide to Service Canada whenever an employee experiences an interruption in earnings. It details:

• The employee’s total insurable earnings

• Number of hours worked

• Reason for leaving (code-based)

The CRA uses it to determine EI eligibility and calculate benefits.

When Do You Need to Issue an ROE?

You must issue an ROE when:

• An employee quits, is laid off, or is terminated

• An employee goes on sick leave, parental leave, or another EI-covered absence

• There is a break in earnings of 7 consecutive days or more

Employers must file within 5 calendar days after the employee’s last day paid or the interruption in earnings begins.

How to Submit an ROE

There are two main ways:

1. Electronically through ROE Web via Service Canada

2. Through your payroll provider (e.g., Wagepoint, QuickBooks Online Payroll)

Electronic submission is now the standard method and is processed faster than paper ROEs.

Common ROE Codes and What They Mean

• A – Shortage of work (e.g., layoff)

• B – Strike or lockout

• D – Illness or injury

• E – Quit

• M – Dismissal

• P – Parental leave

Choosing the correct code is critical to avoid delays in your former employee's EI processing.

Tips for Indigenous and Yukon Employers

• Save time by using ROE Web integration in your payroll app

• Double-check employee information (SIN, last day paid) before submitting

• If unsure about codes, consult the ROE Code Guide on the Government of Canada website