What is an ROE?
A record of employment (ROE) is a document that provides information on employment history. It’s the single most important document used by employees to apply for Employment Insurance (EI) benefits. Service Canada uses the information on the ROE to determine whether a person is eligible to receive EI benefits.
Click the links below to jump to a section:
COVID-19 & ROE*
If your employees are directly affected by a lockdown as a result of COVID-19 and they’re no longer working, you must issue a Record of Employment (ROE). The following table outlines common situations that you may encounter due to COVID-19 and the ROE code recommended by the Government of Canada:
*If you use these codes, the Government of Canada may contact you to determine:
- if you adopted and clearly communicated to all employees a mandatory COVID-19 vaccination policy
- if all employees were informed that failure to comply with the policy would result in loss of employment
- if the application of the policy to the employee was reasonable within the workplace context
- if there were any exemptions for refusing to comply with the policy
**Use one code or the other, as appropriate.
Block 16 should indicate the reason for the employee’s leave or separation from employment, or the reason why the ROE is being issued. The following table outlines ROE codes for easy reference:
ROE Insurable Hours & Earnings
What are insurable earnings and insurable hours?
Insurable earnings include most of the different types of compensation you provide to your employees on which EI premiums are paid. While Service Canada determines where insurable earnings are allocated on the ROE, the Canada Revenue Agency determines what types of earnings and hours are insurable.
Summary of Insurable Earnings and Hours
The following table outlines different types of earnings employees can receive, indicates whether or not the earnings and the hours are insurable, and, if they are insurable, to which pay period you should allocate them.
1Allocate the earnings you pay to an employee to the pay period for which the employee earned them. In the case of leave taken, allocate the earnings to the period of leave.
2Allocate the earnings to the pay period in which you paid them.
3Allocate the earnings to the last pay period during which you paid the employee a regular salary, wages, or commissions.
Employee ROE FAQs
What is an ROE?
A record of employment (ROE) is a form that your employer completes with information on your employment history, including how long you’ve worked for them, how many hours you worked, how much you earned, the reason why you’re no longer working, and more.
Why do I need an ROE?
Service Canada requires an ROE to decide if you are eligible for benefits such as employment insurance (EI).
Who is responsible for providing an ROE?
Your employer is responsible for issuing your ROE. They must provide your ROE within five days of the end of the pay period in which you stopped working (electronic) or five days of your first interruption of earnings*** (paper).
How do I get my ROE?
There are two ways employers can provide an ROE: electronically or via paper.
If your employer sends your ROE to the government electronically, you don’t need a paper copy. You will need a My Service Canada Account to access your ROE online.
If your employer gives you a paper copy of your ROE, you must mail it to Service Canada at:
Employment Insurance – Service Canada
PO Box 2602
***If you are applying for regular EI benefits, an interruption of earnings happens when you go seven days without doing any work or getting any pay from your employer. If you are applying for special benefits, like sickness benefits, maternity or parental benefits, compassionate care benefits, or benefits for parents of critically ill children, an interruption of earnings happens when your normal weekly earnings go down by more than 40%.
Disclaimer: The information provided in this guide is for informational purposes only. It is not professional financial or legal advice nor is it intended to be a substitute therefore. Where there are discrepancies between the guide and information provided by the federal government, provincial government, or the Canadian Revenue Agency (CRA) or Revenu Québec, defer to the guidelines provided by the governing agencies.