At a glance
- Issue an ROE whenever an employee has an interruption of earnings: they quit, are laid off or let go, or go on leave, with 7 days in a row of no work and no insurable earnings.
- You have to issue it whether or not the employee plans to claim EI.
- Electronic ROEs are generally due 5 calendar days after the end of the pay period in which the interruption happened.
- PayCub's ROE report (beta) lays out the dates, insurable hours and insurable earnings by pay period from your pay history.
What an ROE is
The Record of Employment is the form Service Canada uses to decide whether a former employee qualifies for Employment Insurance (EI), how much they get and for how long. It records when they worked, their insurable hours and earnings, and why they stopped working.
When you have to issue one
You issue an ROE when an employee has an interruption of earnings. Service Canada's "7-day rule" says that happens when the employee has, or is expected to have, 7 consecutive calendar days with no work and no insurable earnings from you. Common reasons are:
- The employee quits, is laid off, or is dismissed.
- The employee goes on a leave such as maternity, parental or sick leave.
- Service Canada asks you for one.
Part-time, on-call and casual workers have their own rules, for example when they've had no work or insurable earnings for 30 days. See the Service Canada guide below.
Deadlines
| How you file | Pay frequency | Due |
|---|---|---|
| Electronic (ROE Web) | Weekly, biweekly or semi-monthly | Within 5 calendar days after the end of the pay period in which the interruption happened |
| Electronic (ROE Web) | Monthly, or 13 pay periods a year | The earlier of 5 calendar days after the end of that pay period, or 15 calendar days after the first day of the interruption |
| Paper | Any | Within 5 calendar days of the first day of the interruption, or of the day you become aware of it |
Source: Service Canada, how to complete the record of employment (ROE) form.
The blocks that come from payroll
Most of an ROE comes straight out of your pay records:
| Block | What goes in it |
|---|---|
| 10: First day worked | The first day in this stretch of employment the employee had insurable earnings |
| 11: Last day for which paid | The last day the employee had insurable earnings (this can include paid leave) |
| 12: Final pay period ending date | The end date of the pay period that includes the Block 11 date |
| 15A: Total insurable hours | Insurable hours added up over the most recent pay periods |
| 15C: Insurable earnings by pay period | Insurable earnings for each pay period, newest first, including partial and $0 periods |
| 16: Reason for issuing | The code for the main reason (for example, shortage of work or quit) |
| 17A: Vacation pay | Vacation pay you've paid or will pay because of the separation |
How many pay periods go in Block 15C depends on your pay frequency. On an electronic ROE it's up to 53 for weekly pay, 27 for biweekly, 25 for semi-monthly, 14 for 13 pay periods a year, and 13 for monthly.
ROE report in PayCub (beta)
PayCub's ROE report builds the payroll side of the ROE for an employee who has left, so you can copy it into ROE Web:
- Dates for Blocks 10, 11 and 12 from the employee's pay stubs.
- Insurable hours and earnings by pay period for Blocks 15A and 15C, newest first.
- Missing pay periods are added at $0.00 so the list runs back to back, and marked for you to double-check.
- Likely date mistakes, such as a gap too short to be a pay period, are flagged instead of filled in.
- Vacation pay on the final pay is pointed out for Block 17A.
You still file the ROE yourself through Service Canada's ROE Web and choose the reason code. Keep payroll records for 6 years after the year they relate to.