Every business with Canadian employees is legally required to issue a Record of Employment (ROE), also known as a Canada ROE, whenever a worker experiences an interruption of insurable earnings. Service Canada uses the ROE to decide if an employee qualifies for Employment Insurance (EI) benefits. It also sets the benefit amount and payment duration.
This form is essential when Canadian workers apply for employment insurance (EI) benefits. Employers need to understand what information is required to complete an ROE and when they must issue one. These legal requirements apply to all businesses with employees in Canada.
We guide you through everything you need to know about the Service Canada Record of Employment, from when to issue it to how to stay CRA ROE compliant as a Canadian employer.
What Is a Record of Employment in Canada?
A Record of Employment (ROE) in Canada is an official document that employers must complete and submit to Service Canada every time an employee experiences an interruption of insurable earnings. It is the most important document in the Employment Insurance (EI) system.
Service Canada uses the ROE to determine three things:
- Whether the employee qualifies for EI benefits
- How much the employee is entitled to receive
- How long can the employee receive benefits
The ROE is required for all Canadian employers, regardless of business size, industry, or province. Whether your employee was laid off, resigned, became ill, or went on parental leave, you are legally required to issue an ROE within 5 calendar days of the interruption.
The form captures key employment details, including the employee's Social Insurance Number (SIN), total insurable hours, total insurable earnings, and the reason for the interruption using a standardized reason code system.
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Why Your Business Must Issue a ROE
Service Canada views the form as the most important document when applying for EI benefits.
Because each Record of Employment lists a worker’s insurable earnings for each pay period. Service Canada uses your document to:
- Determine if the employee qualifies for benefits, their benefit rate, and how long they can receive benefits
- Ensure all eligible employees receive the correct benefits and
- Ensure EI benefits are issued correctly and not misused
Some key items you must provide on the Employment Record include your pay period type, such as bi-weekly or monthly. You must also include your employee’s total insurable hours and total insurable earnings. You must also state the reason for issuing the ROE.
With that in mind, you should keep proper employment history records, including Social Insurance Numbers for all employees. This helps ensure the ROE form information you issue is accurate and complete.
What Are Insurable Earnings?
Insurable earnings include most types of employee pay. Employers must pay these amounts in cash or cash equivalents, such as cheques or direct deposits, and they must relate directly to work performed.
As an employer in Canada, you must:
- Deduct EI premiums from all insurable earnings you pay to employees and
- Remit those premiums regularly to the Canada Revenue Agency (CRA)
Insurable earnings usually include vacation pay, sick leave, and statutory holiday pay. They also include commissions and bonuses. The CRA has the final say on what qualifies.
When Must You Issue a Record of Employment
Regardless of whether your employee plans to file a claim for EI benefits, you must issue an ROE. Do this each time they have an interruption of insurable earnings. Also, issue one if Service Canada Form requests it.
An ROE must be issued when an employee experiences an interruption of earnings, resulting from:
- Layoff or Termination: The employee's employment ends or they are laid off.
- Injury or Illness: The employee stops working due to sickness, injury, or quarantine.
- Leave of Absence: The employee takes maternity, parental, compassionate care, or family caregiver leave.
- Reduction in Earnings: The employee’s weekly earnings drop below 60% of their usual weekly earnings. This may happen due to illness, injury, or other reasons.
What is an Interruption of Earnings?
An interruption of earnings occurs when your employee has 7 consecutive calendar days without work. It can also happen when you expect your employee to have seven straight calendar days without work. It also occurs when their salary drops below 60% of their regular weekly earnings.
While most cases that require an ROE are clear-cut, some are less common. Clear cases include when an employee resigns, is fired, or takes maternity leave.
You must also issue an ROE. For example, do this when an employee’s paid internship ends. Also, do this when your business changes payroll frequency. Do this as well when you switch payroll service providers.
How to Issue a Record of Employment
You have two choices when it comes to issuing ROEs. You can submit your employee’s ROE form using your Service Canada account online or as a paper document. Let’s take a brief look at the process for each method.
Submitting a ROE Online
Service Canada provides several options for submitting your ROEs electronically. Employees can also access their ROE online through their My Service Canada Account, which means electronic submissions are processed faster and reduce the risk of delays in EI claims. If you perform your own payroll, you can take advantage of ROE Web online by either:
- using a compatible software program to upload ROE data directly from your payroll system or
- manually entering your ROE data online at the Service Canada website
You can also be submitted on your company’s behalf by a payroll service provider using bulk transfer technology known as SAT (Secure Automated Transfer).
Submitting a Paper ROE
If you prefer to complete, issue, and submit ROEs on paper, request the correct forms first. Contact your Employer Contact Centre.
Paper ROEs consist of three separate but identical copies:
- Part 1 (the original copy) is given to your employees. They can submit it to Service Canada when they apply for EI benefits
- Part 2 (the blue copy) is submitted to Service Canada, and
- Part 3 should be kept by your business and filed with your employment records
Information in an ROE
Includes several critical pieces of information:
Employee Information
- Social Insurance Number (SIN)
- Name and contact details
- Occupation
Employer Information
- Business name and address
- CRA Business Number
Employment Details
- First and last day of work
- Total insurable hours
- Total insurable earnings
- Pay period type (weekly, bi-weekly, semi-monthly, etc.)
Reason for Issuing
- Codes indicating the reason for interruption (e.g., layoff, dismissal, illness)
Earnings and Deductions
- Detailed breakdown of insurable earnings during each pay period
- Vacation pay, severance, or other monies paid on separation
ROE Reason Codes
- A - Shortage of Work: Layoffs are due to a lack of work or the end of the contract.
- B - Strike or Lockout: Work stoppage due to labour disputes.
- C - Return to school: Service Canada is phasing out the use of this code. Use Code E or J instead.
- D - Illness or Injury: Employee is unable to work due to health reasons.
- E - Quit: Voluntary resignation.
- F - Maternity: Leave related to pregnancy.
- G - Retirement: Employee retires.
- H - Work Sharing: Reduction in work hours under a work-sharing agreement.
- K - Other: Any reason not covered by other codes (requires explanation).
- M - Dismissal: Termination due to employee's conduct.
- N - Leave of Absence: Approved time off for various reasons.
Record of Employment Filing Deadlines
The deadline for filing a Record of Employment with Service Canada varies depending on whether you opt for the electronic or paper version of the form.
| ROE Type | Deadline |
|---|---|
| Electronic ROE (ROE Web) | Within 5 calendar days after the end of the pay period in which the interruption occurred |
| Electronic ROE (monthly pay cycle) | Whichever comes first: 5 days after pay period end, or 15 days after the first day of interruption |
| Paper ROE | Within 5 calendar days of the first day of interruption or the day you became aware of it |
If you choose to file an electronic ROE, you must file it within five calendar days. Do this after the pay period ends. This is the pay period when your employee’s interruption of earnings occurs. You should note, however, that if your employee pay cycle is monthly (every four weeks), the ROE filing deadline is whichever date comes first:
- Five calendar days after the pay period ends, in which your employee’s interruption of earnings occurs, or
- 15 calendar days after the 1st day of their interruption in earnings
When filing a paper ROE, meanwhile, you must do so within five calendar days of:
- the 1st day of your employee’s interruption in earnings or
- the day on which you first became aware of the interruption
Employer Obligations and Compliance
To follow Service Canada rules, you must issue ROEs correctly and on time. Like most payroll tasks, meeting your Record of Employment obligations can take time away from more profitable work.
- Accuracy: Employers must ensure all information on the ROE is accurate and complete.
- Timeliness: Adhering to the five-day deadline is crucial to avoid penalties.
- Record-Keeping: Employers should keep copies of all ROEs issued for at least six years.
- Confidentiality: Protect employee personal information in compliance with privacy laws.
Failure to issue an ROE accurately and on time can result in:
- Fines: Monetary penalties imposed by Service Canada.
- Legal Action: Potential lawsuits from affected employees.
- Reputation Damage: Negative impact on employer branding and employee relations.
2026 ROE Updates: What Canadian Employers Need to Know
Service Canada has not made major structural changes to the ROE form for 2026. However, employers should be aware of the following updates:
- EI Premium Rates for 2026: The employee EI premium rate for 2026 is $1.64 per $100 of insurable earnings. Confirm the latest rate at CRA.gc.ca. The employer rate is 1.4x the employee rate.
- Maximum Insurable Earnings (MIE) for 2026: The MIE for 2026 is $65,700 (confirm with Service Canada — this increases annually). Insurable earnings above this threshold are not subject to EI premiums.
- Electronic ROE Requirement: Employers with 50 or more employees must submit ROEs electronically via ROE Web. Paper ROEs are still accepted for smaller employers.
- ROE Web Updates: Service Canada has continued to improve the ROE Web portal. Employers are encouraged to use ROE Web to expedite processing and reduce errors.
Note: Always verify the latest rates and thresholds at canada.ca before filing.
ROE for Nonprofits and Charities in Canada
All Canadian employers must issue an ROE, including nonAll Canadian employers must issue an ROE — and that includes nonprofits, registered charities, associations, and foundations. There are no exemptions based on organization type or size.
Nonprofit employers face the same rules, deadlines, and reason codes as for-profit businesses. However, nonprofits often have unique payroll situations that require extra attention when issuing ROEs:
profits, registered charities, associations, and foundations. There are no exemptions based on organization type or size. Nonprofit employers face the same rules, deadlines, and reason codes as for-profit businesses. However, nonprofits often have unique payroll situations that require extra attention when issuing ROEs:
- Seasonal or project-based staff: Many nonprofits hire staff tied to specific programs or grants. When a program ends, and a staff member's earnings are interrupted, an ROE must be issued, even if the employee expects to return.
- Volunteers who become paid staff: If a volunteer transitions to a paid role and then has an interruption of earnings, an ROE is required for the insurable portion of their work.
- Maternity and parental leave: Nonprofit staff are entitled to the same EI parental benefits as any other employee. Issuing the ROE accurately and on time is critical to ensuring they receive their benefits without delay.
- Payroll funded by restricted grants: If a staff member's salary is funded by a specific grant that ends, this typically triggers an interruption of earnings and requires an ROE.
If you manage payroll for a nonprofit and are unsure whether a situation requires an ROE, the safest approach is to issue one. Failing to issue an ROE when required can result in penalties from Service Canada and delays in EI benefits for your staff.
Payroll Compliance Starts With Getting the Details Right
Issuing ROEs correctly and on time is just one part of staying payroll-compliant in Canada. From calculating insurable earnings to paying EI premiums and managing T4s, payroll compliance has many moving parts. Getting it wrong can be costly. At Enkel, we manage payroll for Canadian businesses and nonprofits, from start to finish. You never worry about missed deadlines, wrong filings, or CRA penalties. Get a free payroll quote today.
Frequently Asked Questions (FAQ)
Here are answers to some of the most common questions employers ask about ROEs in Canada
What is a Record of Employment (ROE)?
An ROE is a form that employers submit to Service Canada when an employee experiences an interruption in earnings. It provides details about insurable hours and earnings, which Service Canada uses to determine eligibility for Employment Insurance (EI) benefits.
When do employers need to issue an ROE in Canada?
Employers must issue an ROE whenever an employee has an interruption in earnings, such as a layoff, termination, leave of absence, or significant reduction in pay. This requirement applies across Canada, including Ontario, even if the employee does not plan to apply for EI.
What is a Service Canada ROE?
A Service Canada ROE refers to the official Record of Employment submitted to Service Canada. The agency uses this document to assess EI claims, calculate benefit amounts, and determine how long an individual can receive benefits.
Is an ROE required in Ontario?
Yes. The Record of Employment Ontario employers must issue follows federal rules set by Service Canada — there are no province-specific variations. ROE Ontario requirements are identical to those in every other province: same deadlines, same reason codes, same penalties for non-compliance. All Ontario employers must follow Service Canada's guidelines when issuing an ROE.
What information is included in an ROE?
An ROE includes key details such as the employee’s Social Insurance Number (SIN). It also lists total insurable earnings, insurable hours, pay period type, and the reason for the interruption of earnings. This information helps Service Canada process EI claims accurately.
What are insurable earnings in Canada?
Insurable earnings include most types of employee compensation, such as wages, vacation pay, bonuses, and commissions. Employers must deduct EI premiums from these earnings and remit them to the Canada Revenue Agency (CRA).
How long do employers have to issue an ROE?
For electronic submissions, employers must issue an ROE within five calendar days. This is after the end of the pay period when the interruption occurs. For paper ROEs, the deadline is within five days of the interruption of earnings.
When must an employer issue an ROE in Canada?
An employer must issue an ROE within 5 calendar days after an interruption of earnings for electronic ROEs. For paper ROEs, the employer must issue it within 5 calendar days after the pay period ends. An ROE must be issued regardless of whether the employee intends to apply for EI benefits.
What is the deadline for filing an ROE with Service Canada?
Electronic ROEs (via ROE Web): within 5 calendar days after the end of the pay period in which the interruption occurred. Paper ROEs: within 5 calendar days of the first day of the interruption. Late filing can result in fines and penalties from Service Canada.
What does "interruption of earnings" mean on an ROE?
An interruption of earnings occurs when an employee has 7 or more consecutive calendar days without work or pay, or when their weekly earnings drop below 60% of their regular weekly earnings.
Can a nonprofit issue an ROE in Canada?
Yes. All Canadian employers, including nonprofits, registered charities, and associations, must issue an ROE by law. They must do so when an employee has an interruption of insurable earnings. The same rules, deadlines, and reason codes apply regardless of the organization's size or sector.
