Record of Employment (ROE) in Canada

A practical guide to the Record of Employment: when employers must issue an ROE, the interruption-of-earnings rules, common reason codes, key blocks on the form, and how to submit it to Service Canada.

Last updated August 2026

At a glance

An ROE is a form employers must issue when an employee experiences an interruption of earnings — resignation, dismissal, layoff, leave, or retirement.
The ROE tells Service Canada how much the employee earned and how long they worked, so the employee can apply for EI benefits.
Electronic ROEs are generally due within 5 calendar days after the end of the pay period in which the interruption occurs; paper ROEs and monthly or four-week pay periods have different timing rules.
Block 15A reports total insurable hours, 15B total insurable earnings for the required period, and 15C insurable earnings by pay period.
Employers can issue ROEs through ROE Web, an authorized payroll-provider transmission service, or official paper forms.

What is a Record of Employment?

The Record of Employment (ROE) is the form employers use to report an interruption of earnings and the employee's insurable employment history. Under the general seven-day rule, an interruption occurs when an employee has seven consecutive calendar days with no work and no insurable earnings, but special rules apply to some occupations and payment situations. Service Canada uses the ROE when administering Employment Insurance claims.

When must you issue an ROE?

An employer must issue an ROE when there is an interruption of earnings. This happens when:

The employee quits or resigns
The employee is dismissed (terminated for cause or without cause)
The employee is laid off (temporary or indefinite)
The employee goes on a leave that creates an interruption of earnings, including maternity, parental, sickness, compassionate-care, or other unpaid leave
The employee retires
The employer sells or transfers the business (in some cases)
The employee has seven or more consecutive calendar days with no work and no insurable earnings from the employer, including some situations where wage-loss benefits are paid by an insurer; special interruption-of-earnings rules may apply

ROE filing deadlines

For weekly, bi-weekly, and semi-monthly payroll, an electronic ROE is generally due within 5 calendar days after the end of the pay period in which the interruption occurred. For monthly or every-four-week payroll, the electronic deadline is generally the earlier of 5 calendar days after period end or 15 calendar days after the first day of the interruption. A paper ROE is generally due within 5 calendar days of the interruption or the day the employer becomes aware of it. Check the Service Canada guide for special cases.

ROE reason codes

Block 16 records the reason for issuing the form. The code informs Service Canada's claim processing, but the employer does not decide EI eligibility. Common codes include:

Code	Reason	When to use
A	Shortage of work	Layoff due to lack of work (business downturn, seasonal end).
B	Strike or lockout	Employee is on strike or has been locked out.
C	Return to school (being phased out)	Service Canada generally directs employers to use Code E for a quit to return to school, or Code J for approved apprenticeship training.
D	Illness or injury	Employee left due to own illness, injury, or medical quarantine.
E	Quit	Employee voluntarily resigned.
F	Maternity	Employee left for maternity leave.
G	Mandatory retirement / approved workforce reduction	Use for mandatory retirement or an approved Work Force Reduction. Voluntary retirement is generally Code E.
H	Work sharing	Employee is participating in a work-sharing program.
J	Apprentice training	Employee left for apprentice training.
K	Other	Use only in exceptional circumstances when no specific code applies, with the required explanation.
M	Dismissal or suspension	The employer initiated the separation for a reason other than layoff or mandatory retirement, or suspended the employee.
N	Leave of absence	Temporary unpaid leave that is not better described by illness, maternity, parental, or compassionate-care/family-caregiver codes.
P	Parental	Parental or adoption leave.
Z	Compassionate care / family caregiver	Leave to claim compassionate-care or family-caregiver benefits.

Key blocks on the ROE

The ROE uses numbered blocks for employer, employee, employment-period, earnings, and separation information. Service Canada calls the electronic version a “53-field ROE” because Block 15C can hold up to 53 weekly pay-period fields; other pay frequencies use fewer fields. This does not mean the form has 53 numbered blocks. Key blocks include:

Block	Name	What it contains
1	Serial number	Pre-printed on a paper ROE or assigned when an electronic ROE is successfully submitted.
2	Serial number amended or replaced	Original ROE serial number when this ROE is an amendment.
3	Employer payroll reference	Optional identifier used for the employee in the employer's payroll records.
4 / 7	Employer name, address, and postal code	Employer information matching the payroll account records.
5	CRA payroll account number	The 15-character payroll program account used for the employee.
6	Pay period type	Weekly, bi-weekly, semi-monthly, monthly, or another applicable type.
8	Social Insurance Number	The employee's nine-digit SIN.
9	Employee name and address	The employee's legal name and address.
10	First day worked	First day for which the employee received insurable earnings for this period of employment.
11	Last day for which paid	Last day for which the employee received insurable earnings.
12	Final pay period ending date	End date of the pay period that includes the date in Block 11.
13	Occupation	The employee's main occupation.
15A	Total insurable hours	Total insurable hours for the period of employment covered by the ROE, subject to the guide's limits.
15B	Total insurable earnings	Total insurable earnings for the number of pay periods required by the applicable pay-period chart.
15C	Insurable earnings by pay period	Detailed insurable earnings by pay period, beginning with the final pay period.
16	Reason for issuing ROE	The reason code and employer contact information.
17A-C	Separation payments	Vacation pay, statutory holiday pay, and other monies paid or payable because of the separation.
18	Comments	Exceptional details only; unnecessary comments can move an ROE out of automated processing.
19	Paid leave or wage-loss payments	Specified employer-paid leave benefits or group wage-loss indemnity payments.

Understanding Blocks 15A, 15B, and 15C

Block 15 reports insurable hours and earnings, but each sub-block has a different purpose. Block 15A is a total-hours field. Block 15B is total insurable earnings for the number of pay periods required by Service Canada's chart. Block 15C provides the pay-period detail, with electronic ROEs capable of reporting up to 53 periods.

Whether the employee has enough insurable hours to qualify for EI
How many weeks of EI benefits the employee can receive
The weekly benefit amount

Insurable earnings include wages, overtime, bonuses, vacation pay, and other amounts the CRA treats as insurable. Many non-cash taxable benefits are not insurable, while cash benefits often are. Non-insurable retiring allowances are excluded. Separation payments are reported in Block 17, and any insurable portion must also be included in the applicable Block 15 totals.

Insurable hours are determined under Service Canada and CRA rules from hours worked, paid leave, employment contracts, collective agreements, and other evidence. Salaried employees should not automatically be assigned a generic standard work week when better records exist.

ROE totals are not T4 totals

A T4 reports a calendar year and uses Box 24 for EI insurable earnings. An ROE reports a specific employment period and uses Service Canada's pay-period rules. Do not derive Block 15B by subtracting an estimated non-insurable amount from T4 Box 14. EI eligibility also depends on the claim's qualifying period and regional requirements; the employer should report accurate hours rather than applying a fixed eligibility threshold.

How to submit an ROE

ROE Web (electronic)

Employers can register for ROE Web and complete ROEs online or upload a compatible payroll extract. Service Canada assigns the serial number when the electronic ROE is successfully submitted. Beanflow does not currently generate or submit ROEs.

Paper ROE

Employers who do not use ROE Web can order official paper ROE forms from Service Canada. Complete and distribute the numbered copies exactly as instructed on the form, including providing the employee copy and sending the required copy to Service Canada.

Payroll provider transmission

Some authorized payroll providers can transmit ROEs through Service Canada's Secure Automated Transfer process. Confirm that the provider is authorized and whether the employer must complete any ROE Web registration or consent steps.

Common ROE mistakes to avoid

Incorrect reason code — Using "A" (shortage of work) when the employee actually quit ("E") can delay automated processing or trigger follow-up. Service Canada, not the employer, determines EI eligibility.
Missing or wrong Block 15 data — Use the pay-period chart and report totals and period detail in the correct sub-blocks.
Separation payments in the wrong block — Report vacation pay, statutory holiday pay, and other separation monies in Block 17, and include insurable amounts in Block 15 when required.
Using one deadline for every payroll — Electronic monthly and four-week payroll, paper ROEs, and special situations have different timing rules.
Incorrect first day worked — Block 10 is the first day for which insurable earnings were paid in the period of employment covered by the ROE.

Amending an ROE

If an ROE contains an error, the employer must issue an amended ROE through ROE Web (or submit a paper amendment). Common reasons include incorrect reason code, missing pay periods in Block 15, or wrong insurable earnings totals. The amended ROE replaces the original and is linked to it by the serial number.