Record of Employment (ROE)

Definition

The Record of Employment (ROE) is the form an employer files with Service Canada whenever an employee has an interruption of earnings. The ROE shows total insurable earnings, insurable hours, the reason for the interruption, and the dates used by Service Canada to calculate EI benefits. Unlike T4s, which are annual, the ROE is event-driven and is required even if the employee is not planning to claim EI.

Key rules

• An interruption of earnings occurs when an employee has or is anticipated to have seven consecutive calendar days without work and without insurable earnings, or when insurable earnings fall below 60% of normal weekly earnings because of illness, injury, pregnancy, parental leave, compassionate care, or similar.
• Timing (EI Regulations s.19): electronic ROEs are due within five calendar days after the end of the pay period in which the interruption occurred. Paper ROEs are due within five calendar days of the interruption itself, or no later than the next pay period end plus five days (whichever is earlier).
• Submission: ROE Web through My Service Canada Account for Business, Secure Automated Transfer (SAT) for payroll providers, or paper by mail. Paper ROEs can be ordered from Service Canada at no charge, but electronic filing is now the norm for payroll software.
• The reason code (Block 16) matters: A = shortage of work, D = illness/injury, E = quit, M = dismissal, N = leave of absence, K = other. A wrong code can delay the employee's EI claim or trigger a Service Canada request for more information.
• Insurable hours (Block 15A) are the actual hours for which the employee was paid, up to the last 53 pay periods (weekly or bi-weekly) or 27 pay periods (semi-monthly/monthly).
• Insurable earnings (Block 15B and 15C) include most cash remuneration up to the MIE for each pay period.

Example

A BC corporation with a single arm's-length employee restructures and lays off the employee on June 26, 2026. The last day paid is June 26; the pay period ends June 30, 2026.

1. The employer logs into ROE Web on July 2 (within five calendar days of the pay period end).
2. Block 11 (last day for which paid) = 2026-06-26.
3. Block 16 (reason) = "A" (shortage of work).
4. Block 15A (insurable hours) = hours worked in the final 27 bi-weekly pay periods, up to 53 pay periods if needed.
5. Block 15C (insurable earnings by pay period) uses gross amounts capped at the MIE for each period.
6. The electronic ROE is transmitted to Service Canada, and the employee receives a copy via their My Service Canada Account or on paper.

Common mistakes

• Waiting until the employee asks for an ROE. The obligation is automatic and time-limited.
• Using Block 16 Code E (quit) when the separation was actually a mutual agreement, which creates an EI disqualification for the employee and can be appealed.
• Entering insurable earnings that exceed the MIE for a pay period. Amounts must be capped.
• Forgetting vacation pay. Vacation pay paid on separation is reported in Block 17A; vacation pay paid each pay cheque is reported in Block 15C like regular earnings.
• Skipping the ROE for a short layoff because "they'll be back in a week". If the seven-day threshold is crossed, an ROE is required even if the return to work is anticipated.

Related concepts

The ROE interacts with EI premiums and the RP account. Insurable earnings and hours on the ROE should reconcile to the pay history that ultimately rolls up to the T4 slip.