Record of employment (ROE): What employers need to know

Published Thursday 23 July 2026

Table of contents

• What is a record of employment in Canada?
• When do you issue an ROE?
• How to issue an ROE in ROE Web
• What to include on an ROE: Blocks and codes
• How employees get their ROE and how to fix errors
• Simplify ROE compliance with Xero
• FAQs on record of employment

Key takeaways

• A record of employment (ROE) is a form that confirms an interruption of earnings so employees can claim Employment Insurance.
• Issue an ROE within five calendar days of the interruption or the relevant pay period ends to stay compliant.
• Use ROE Web to submit a record of employment online and reduce errors in insurable hours, earnings, and reason codes.
• Double-check high-risk ROE blocks and keep payroll records organized to speed up EI decisions.

What is a record of employment in Canada?

A record of employment (ROE) is an official Service Canada form that documents when and why an employee's earnings have been interrupted. It's the document that allows employees to apply for Employment Insurance (EI) benefits when they're temporarily or permanently out of work.

An ROE captures key employment details:

• dates worked
• total insurable hours
• insurable earnings
• reason for the interruption

Service Canada uses this information to determine EI eligibility and benefit amounts.

The accuracy of your ROE directly affects how much EI your employee receives and for how long. Service Canada uses the insurable hours and earnings you report to calculate the benefit rate and the number of weeks of EI the employee qualifies for. An error in either figure can reduce their benefit amount or delay approval entirely, which is why getting the numbers right the first time matters.

Is an ROE the same as a general employment record?

An ROE form in Canada is different from a general employment record or personnel file. While your internal records track job duties, performance, and HR documentation, the ROE focuses solely on employment insurance data.

In Canada, every employer must issue an ROE when an employee experiences an interruption of earnings, whether that's a layoff, termination, maternity leave, or reduced hours. Accurate, timely ROEs help employees access benefits quickly and keep your business compliant with federal requirements.

When do you issue an ROE?

You must issue an ROE whenever an employee has seven consecutive calendar days without work or insurable earnings, or when their earnings drop below 60% of their normal weekly earnings for reasons covered by EI (such as illness, injury, or approved leave).

If you file electronically, submit the ROE within five calendar days after the end of the employee’s final pay period. If you file on paper, submit it within five calendar days of the employee’s last day of work.

Common scenarios that trigger an ROE include:

• layoff or shortage of work
• dismissal or termination
• voluntary resignation (quit)
• illness or injury
• maternity, parental, or compassionate care leave
• end of a seasonal, term, or casual contract
• reduction in hours below the 60 percent threshold

Even part-time, seasonal, term, and casual employees require an ROE if they meet the interruption criteria. Always issue an ROE for part-time, seasonal, term, and casual employees who meet the interruption criteria. If earnings are interrupted, the ROE is mandatory.

Key deadlines to remember:

• Electronic ROE (ROE Web): within five calendar days after the end of the employee’s final pay period
• Paper ROE: within five calendar days of the interruption of earnings
• Keep copies of all ROEs and supporting payroll records for at least six years.

Issuing ROEs by the deadline keeps your employee's EI claim moving and helps you avoid penalties from Service Canada. Set calendar reminders and integrate ROE filing into your standard offboarding or leave-management workflow to stay on track.

Penalties for missing the ROE deadline

To stay compliant with federal law, issue ROEs on time. If you don't, the court can apply penalties of up to $2,000, up to six months of imprisonment, or both.

Beyond government penalties, a late ROE can delay your employee's EI claim, which may expose you to separate civil liability for the inconvenience caused. Filing on time protects both you and your employee.

How to issue an ROE in ROE Web

ROE Web is Service Canada's secure online portal for submitting records of employment electronically. It's the fastest, most accurate way to submit a record of employment online, and it speeds up EI processing for your employees. ROE Web login requires your business number and payroll account credentials. Once registered, you can file ROEs in minutes, validate data in real time, and avoid common paper-form errors.

Electronic filing via ROE Web is strongly recommended over paper. It's faster, reduces errors through built-in validation, and gets the ROE to Service Canada immediately—often the same day. Employees can access their ROE through My Service Canada Account within hours, speeding up their EI application. Paper ROEs should only be used when online filing isn't possible (for example, during a system outage or if you don't have internet access)—they take longer to process and are more prone to data-entry errors.

Follow these steps to fill out a record of employment in ROE Web:

1. Gather payroll data

Before you log in, collect the following for the employee:

• Social Insurance Number (SIN)
• first day worked and last day for which paid
• final pay period end date
• pay period type (weekly, bi-weekly, semi-monthly, monthly)
• total insurable hours for the last 52 weeks or since hire date
• insurable earnings by pay period (up to the last 53 periods)
• any statutory holiday pay or vacation pay paid on or after the last day worked

2. Access ROE Web

Complete your ROE Web login using your business number and payroll program account number. If you haven't registered yet, visit the ROE Web main page and follow the registration steps.

3. Add employer details

Confirm your payroll account number and contact information. ROE Web will pre-fill some details, but verify that your business name, address, and phone number are current.

4. Enter employee details

Add the employee's SIN, legal name, and first day worked. Double-check the SIN against your payroll records to avoid processing delays.

5. Add key dates and pay setup

Enter the last day for which the employee was paid, the final pay period end date, and the pay period type. These dates must align exactly with your payroll records.

6. Enter insurable hours and earnings

Record total insurable hours and insurable earnings. ROE Web will prompt you to enter earnings by pay period for up to the last 53 periods. Use your payroll records to ensure accuracy—this data determines EI benefit amounts.

7. Select the reason code

Choose the EI reason code that matches the interruption of earnings. Common codes include:

• A – Shortage of work (layoff)
• D – Illness or injury
• E – Quit
• G – Retirement
• K – Other (with comment)
• M – Dismissal

Select the code carefully; incorrect codes can delay or deny EI claims.

8. Review and submit

Validate all fields, then submit the record of employment online. ROE Web will generate a unique serial number. Share this serial number with the employee so they can reference it when applying for EI.

9. Store records

Save a copy of the submitted ROE and all supporting payroll documents. Retain these records securely for at least six years to meet federal record-keeping requirements.

What to include on an ROE: Blocks and codes

An ROE is organized into numbered blocks that capture specific employment and earnings data. Understanding ROE blockshelps you complete the form accurately and avoid delays.

Key ROE blocks include:

• Blocks 1–11: Employee and employer identification (name, SIN, business number, contact details)
• Blocks 12–14: Key dates (first day worked, last day for which paid, final pay period end date)
• Block 15: Pay period type (weekly, bi-weekly, etc.)
• Block 15A: Total insurable hours
• Block 15B: Total insurable earnings
• Block 15C: Insurable earnings by pay period
• Block 17A: Vacation pay paid on or after the last day worked
• Block 17B: Statutory holiday pay paid on or after the last day worked
• Block 16: Reason for issuing the ROE (reason code)
• Block 18: Comments (use only when required by Service Canada guidance)

Complete, accurate data in these blocks speeds up EI processing. Missing or inconsistent information can trigger manual reviews and delay benefits.

High-risk ROE blocks to double-check

Certain blocks are more error-prone and have a bigger impact on EI decisions. Verify these fields carefully:

• Confirm total insurable hours across the relevant period. Block 15A must reflect all hours the employee was paid for or entitled to be paid for, including overtime and statutory holidays. Cross-check against timesheets and payroll records.
• Confirm total insurable earnings and per-period breakdowns. Blocks 15B and 15C must match your payroll journals. Include regular wages, overtime, commissions, and bonuses, but exclude non-insurable payments like retiring allowances or severance. For more on tracking earnings accurately, see understanding online payroll.
• Align last day for which paid and final pay period end date to payroll records. Blocks 13 and 14 must be consistent with your pay schedule. If the dates don't match payroll records, Service Canada may request corrections.
• Record statutory holiday pay and vacation pay paid on or after separation. Blocks 17A and 17B capture pay that was earned during employment but paid after the interruption. This affects the EI waiting period, so report it accurately.
• Use comments only when Service Canada guidance calls for clarification. Block 18 is not for general notes. Only add comments when instructed by Service Canada (for example, to explain a code K – Other). Unnecessary comments can slow processing.

Reason codes at a glance

The reason code in Block 16 tells Service Canada why the interruption occurred. Here are the most common codes:

• A – Shortage of work (layoff): Temporary or permanent reduction in workforce
• D – Illness or injury: Employee unable to work due to health reasons
• E – Quit: Employee resigned voluntarily
• G – Retirement: Employee retired from the workforce
• K – Other: Use when no other code applies, and add a brief, clear comment
• M – Dismissal: Employee was terminated for cause
• N – Leave: Maternity, parental, or compassionate care leave
• P – Parental: Parental leave under EI

Choose the code that best matches the situation. If you're unsure, consult an expert or contact Service Canada for clarification.

How employees get their ROE and how to fix errors

Once you submit an ROE electronically, it's available to the employee through My Service Canada Account (MSCA). Employees log in with their SIN and can view, download, and print their ROE immediately. This quick access supports timely EI claims and reduces follow-up requests to your HR team.

If you issued a paper ROE, give the employee their copy directly and mail the original to Service Canada. Paper ROEs take longer to process, so encourage employees to check MSCA for updates.

Tip: Share the ROE serial number with the employee as soon as you file. They can use this number to track their ROE in MSCA and reference it when applying for EI.

How to amend or cancel an ROE

Mistakes happen. If you discover an error after submission, act quickly to correct it:

• Amend an ROE. Log back into ROE Web, select the original ROE using its serial number, and update only the fields that need correction. Submit the amended ROE. Service Canada will process the update and notify the employee.
• Cancel an ROE. If you issued an ROE in error (for example, the employee returned to work before the interruption was confirmed), void the incorrect ROE in ROE Web. If a new ROE is needed, submit it with the correct information.

Timing matters: Correct ROEs as soon as you spot an error so EI payments can start or continue without delay.

How long to keep ROE and payroll records

Federal regulations require you to retain ROE-supporting payroll records for at least 6 years after the year the ROE was issued. This includes:

• timesheets and attendance records
• payroll journals and pay stubs
• records of insurable hours and earnings
• copies of all submitted ROEs
• any correspondence with Service Canada about the ROE

Store these records securely, either in a locked filing cabinet or in a secure digital system. Cloud-based payroll records systems make it easy to retrieve documents during audits or employee inquiries. For more on your obligations as an employer, see employer responsibilities.

Simplify ROE compliance with Xero

Organized payroll records, clear audit trails, and accessible documents reduce effort and errors when you prepare ROEs. Xero's platform centralizes your payroll data so you can pull the information you need quickly and confidently.

With all your payroll data in one place, you can quickly gather the SIN, dates, hours, and earnings required for each ROE. Cloud-based systems make it easy to retrieve documents during audits or employee inquiries, while automated data capture reduces manual entry errors that can delay EI processing.

Get one month free when you sign up.

FAQs on record of employment

These quick answers cover common ROE questions from first-time employers.

What is an employment record and how is it different from a record of employment?

An employment record is your internal HR file for an employee—it includes job descriptions, performance reviews, training records, and disciplinary notes. A record of employment is a specific government form (ROE) that documents interruptions of earnings for Employment Insurance purposes.

You keep employment records for internal management; you submit ROEs to Service Canada.

Do I have to issue an ROE if an employee quits?

Yes. The ROE is due within five calendar days, so build that timeframe into your offboarding or leave-management checklist to stay compliant.

What if an employee loses their ROE?

If you filed electronically, the employee can get their ROE from My Service Canada Account. If you issued a paper ROE and it's lost, use ROE Web or your records to provide a duplicate.

What is the fastest way for an employee to get proof of employment for EI?

The fastest way is for you to file the ROE electronically through ROE Web. The ROE is available in the employee's My Service Canada Account within hours, and they can download or print it immediately to support their EI application.

Do part-time or casual employees need an ROE?

Yes. Part-time, seasonal, and casual employees need an ROE whenever they meet the standard interruption of earnings rules that apply to all employees.