A Record of Employment, often called an ROE, is a document Canadian employers complete when an employee who receives insurable earnings experiences an interruption of earnings. Service Canada uses it to assess Employment Insurance eligibility, benefit amounts and benefit duration. Issuing the ROE accurately and on time is an essential part of Canadian payroll compliance.
This guide explains when to issue an ROE, the filing deadlines that apply to your pay cycle, what information you need and the common errors employers should avoid.
What is a Record of Employment?
An ROE records an employee’s insurable earnings, insurable hours and employment history with your organization. Employers must issue an ROE each time an employee experiences an interruption of earnings, even if the employee does not intend to apply for Employment Insurance. Service Canada may also request an ROE in other circumstances.
Service Canada describes the ROE as the key document in the Employment Insurance program because it helps determine whether a person qualifies for benefits, how much they may receive and how long those benefits may last. Review the Service Canada ROE guide when a situation is unusual or the correct treatment is unclear.
The 2026 Nonprofit Financial Checklist
When must you issue an ROE in Canada?
In many cases, an interruption of earnings occurs when an employee has, or is expected to have, seven consecutive calendar days with no work and no insurable earnings from your organization. This often occurs after a layoff, termination, resignation or unpaid leave.
There are other situations that can require an ROE. For example, Service Canada applies special rules where an employee’s salary falls below 60% of their regular weekly earnings because of illness, injury, quarantine, maternity leave, parental leave or certain caregiver leaves. An ROE can also be required when your pay period type changes or when Service Canada requests one.
The seven day rule has exceptions. A regular annual vacation closure, certain nonstandard work schedules and some commission based arrangements may not create an interruption of earnings. Do not rely on a general rule alone when your payroll situation is unusual. Check the Service Canada guidance or consult a payroll professional before you file.
ROE filing deadlines by pay cycle
The filing deadline depends on whether you issue a paper or electronic ROE, and on your pay cycle. Missing the deadline can delay an employee’s Employment Insurance claim and create an avoidable compliance issue for your organization.
| ROE type or pay cycle | Deadline |
|---|---|
| Paper ROE | Within 5 calendar days of the first day of the interruption of earnings or the day the employer becomes aware of it. |
| Electronic ROE, weekly, biweekly or semi monthly pay cycle | No later than 5 calendar days after the end of the pay period in which the interruption occurs. |
| Electronic ROE, monthly or 13 pay periods a year | The earlier of 5 calendar days after the pay period ends or 15 calendar days after the first day of the interruption. |
Final pay timing is a separate obligation that is set by the relevant provincial, territorial or federal employment standards rules. For a practical overview, read our final pay deadline guide for Canadian employers.
What information do you need to prepare an ROE?
Accurate records make ROE preparation much easier. Before you complete the form, confirm the employee’s name and Social Insurance Number, your organization’s business information, the pay period type, the first and last day worked, total insurable hours, total insurable earnings and the reason for issuing the ROE.
You may also need to report vacation pay, severance, bonuses, statutory holiday pay, pay in lieu of notice or other monies paid because of the interruption of earnings. The correct treatment depends on the payment and the employee’s circumstances. Your payroll records should clearly show the payment date, pay period and reason for each amount.
How to submit an ROE
Employers can submit ROEs electronically through ROE Web, through compatible payroll software or through Secure Automated Transfer when a payroll service provider files on the employer’s behalf. Electronic filing gives employers flexibility based on their pay cycle and allows employees to access their ROE through My Service Canada Account.
Paper ROEs remain available, but they require additional handling. You must give Part 1 to the employee, send Part 2 to Service Canada and keep Part 3 in your records. If you file electronically, you do not need to give the employee a paper copy.
Key ROE reason codes
The reason code should describe why the interruption of earnings occurred. Common examples include shortage of work, quit, maternity, illness or injury, retirement, leave of absence, dismissal and other. When the situation does not fit a common code, use the Service Canada instructions and provide the explanation required by the form.
Do not select a reason code simply because it appears closest to the situation. A code can affect the information Service Canada reviews as part of an Employment Insurance claim. Keep records that support the code you use and make sure the reason matches the employment facts.
2026 EI facts employers should know
For 2026, the maximum insurable earnings are $68,900. The employee Employment Insurance premium rate outside Quebec is $1.63 for every $100 of insurable earnings. Employers generally contribute 1.4 times the employee premium. These figures help employers calculate EI deductions, but they do not replace the specific ROE instructions for insurable earnings and hours.
Use a reliable payroll process to keep deductions, remittances and year end records accurate. Our Payroll Deductions Calculator Canada guide can help you understand the deductions that appear on employee pay.
ROEs for nonprofits and charities
Nonprofits, charities and associations that employ staff follow the same ROE requirements as other Canadian employers. Program ending dates, grant funded roles, seasonal staffing and parental leave can all lead to situations where an ROE may be required.
A restricted grant ending does not by itself determine the correct ROE treatment. The key question is whether the employee has experienced an interruption of insurable earnings or another situation in which Service Canada requires an ROE. Maintaining clear payroll records by program and employee supports a more accurate filing process.
Common ROE mistakes to avoid
Employers often run into problems when they wait until the last minute, use the wrong pay period deadline, report incomplete insurable earnings or select a reason code without reviewing the official instructions. Another common issue is failing to separate final wages, vacation pay, severance and other payments correctly in the payroll record.
Payroll software and a documented review process can reduce calculation errors. Before submission, confirm the last day for which paid, interruption date, insurable hours, insurable earnings and reason code against the employee record.
When payroll support can help
ROEs are only one part of a reliable payroll process. Employers also need accurate deductions, timely remittances, T4 preparation, vacation pay records and clear approval steps. If your team is managing these tasks manually or your records are often behind, professional payroll services can help create a consistent process.
Frequently asked questions
What is a Record of Employment in Canada?
A Record of Employment is a form employers complete for employees who receive insurable earnings and experience an interruption of earnings. Service Canada uses the information to assess Employment Insurance claims.
Does an employer need to issue an ROE if the employee does not apply for EI?
Yes. Service Canada states that employers must issue an ROE when an employee experiences an interruption of earnings, even if the employee does not plan to apply for Employment Insurance.
How long does an employer have to issue an electronic ROE?
The deadline depends on the pay cycle. Weekly, biweekly and semi monthly pay cycles generally have a deadline of five calendar days after the end of the pay period. Monthly and 13 pay period cycles use the earlier of five days after the pay period ends or fifteen days after the interruption begins.
What does interruption of earnings mean?
For many employees, it means seven consecutive calendar days with no work and no insurable earnings from the employer. Service Canada also identifies special situations involving specific leaves, salary reductions and work arrangements.
Can a payroll provider submit an ROE?
Yes. Employers can use a payroll service provider that submits ROEs through Secure Automated Transfer. The employer remains responsible for ensuring the information is accurate.
Do nonprofits need to issue ROEs?
Yes. A nonprofit or charity that employs staff must follow the same ROE rules when employees experience an interruption of insurable earnings.
Need a more reliable payroll process? Enkel helps Canadian businesses and nonprofits manage payroll records, deductions, remittances and reporting. Talk to our payroll team about the support your organization needs.
