What is a Record of Employment used for?

Service Canada uses the Record of Employment to decide whether a person qualifies for Employment Insurance benefits, how much they receive and for how long. Employers must issue one whenever an employee has an interruption of earnings, even if the employee does not plan to claim EI.

How long does an employer have to issue an ROE?

For electronic ROEs on weekly, biweekly or semi-monthly payrolls, up to 5 calendar days after the end of the pay period in which the interruption occurs. Monthly and 13-period payrolls use the earlier of that date or 15 days after the interruption began. Paper ROEs are due within 5 calendar days.

Does an employee need a paper copy of their ROE?

Not when you file electronically. Employees can view and print their electronic ROEs through My Service Canada Account, and they do not need a paper copy to apply for EI. Service Canada states that employers filing electronically no longer need to print copies for employees.

What Is Record of Employment (ROE) in Canada?

Definition

A Record of Employment (ROE) is the form Canadian employers issue when an employee has an interruption of earnings, such as a layoff, resignation, dismissal or leave. Service Canada uses it to decide whether the person qualifies for Employment Insurance (EI) benefits, how much they get and for how long.

When you must issue an ROE

An interruption of earnings happens when an employee has, or is expected to have, 7 consecutive calendar days with no work and no insurable earnings from you. It also happens when pay drops below 60% of regular weekly earnings because of illness, injury, quarantine, pregnancy or parental leave and similar reasons, or when the employee starts receiving wage loss insurance payments. You must complete the ROE even if the employee says they will not apply for EI.

An ROE closes out one employment. When you hire the replacement, springhire combines resume scoring, skills tests and psychometric testing for employers behind one candidate link.

ROE deadlines for employers

Deadlines depend on how you file. For electronic ROEs on weekly, biweekly or semi-monthly payrolls, you have up to 5 calendar days after the end of the pay period in which the interruption occurs. For monthly or 13-period payrolls, the deadline is whichever comes first: 5 calendar days after the end of the pay period, or 15 calendar days after the first day of the interruption. Paper ROEs must be issued within 5 calendar days of the interruption or of the day you become aware of it.

Electronic filing, through ROE Web or compatible payroll software, is the simpler route. ROE Web lets you submit up to 1,200 ROEs at once, and employees view and print electronic ROEs in My Service Canada Account, so you do not need to print a copy for them.

Reason codes and accuracy

Block 16 records the reason for issuing. The most common is code A, shortage of work or layoff, which also covers the end of a contract or season. Code E is used when the employee quits, and code M for dismissal or suspension. Service Canada calls the ROE the single most important document in the EI programme, and knowingly entering a false or misleading reason can lead to fines or prosecution. Employers must also keep the related payroll records for 6 years after the year they relate to.

Common mistakes

Late ROEs are the usual problem, especially on monthly payrolls, where the 15-day rule can fall before the pay period even ends. Other errors include issuing ROEs only when someone leaves and missing leave-related interruptions, or choosing a softer reason code to spare feelings. Both can delay or distort the employee's EI claim and expose you to penalties.