When an employee leaves your payroll — whether through a layoff, resignation, or leave — there is one document that stands between them and their Employment Insurance benefits: the Record of Employment, commonly called the ROE. Issued by employers and used by Service Canada to calculate EI eligibility, benefit amounts, and duration, the ROE is one of the most consequential payroll documents a Canadian business produces. Getting it wrong, or missing the deadline, can delay benefits for workers who genuinely need them. This guide covers everything employers and employees need to know about the ROE in Canada for 2025.
A Record of Employment is an official document that employers issue when an employee's insurable employment stops or is interrupted. Service Canada uses the information on the ROE to determine whether a claimant qualifies for EI, how much they will receive per week, and for how long those benefits will last.
The ROE captures key data points: total insurable hours accumulated, insurable earnings over the relevant pay periods, the reason employment ended or was interrupted, and the last day worked. Without this document, Service Canada cannot process most EI claims efficiently.
One important distinction: the ROE only applies to insurable employment. Workers who are self-employed, independent contractors, or who otherwise do not earn insurable earnings are not entitled to an ROE. If you are uncertain whether a worker in your business holds insurable employment status under the Employment Insurance Act, that determination itself can have significant payroll and tax consequences — and it is worth reviewing carefully.
An ROE is required whenever an interruption of earnings occurs. Service Canada defines this as the point at which an employee's employment stops or their earnings fall below a specified threshold. The most common triggering events include:
There is also a less well-known scenario: an employee who is still actively working but whose weekly earnings drop below 60% of their normal weekly insurable earnings triggers what is called a non-interruption ROE. This can occur when hours are significantly reduced, for example during slow seasons or when an employee transitions to part-time. The obligation to issue an ROE does not disappear simply because the employment relationship continues.
Employers should not wait for employees to ask for the ROE. The obligation is on the employer, and the clock starts ticking as soon as the triggering event occurs regardless of whether the employee has made a formal request.
The deadline for issuing an ROE depends on whether your business uses electronic or paper-based filing.
Electronic ROE via Service Canada ROE Web: The ROE must be submitted within 5 calendar days of the end of the pay period in which the interruption of earnings occurred. For example, if your pay period ends on a Friday and an employee's last day falls within that period, the ROE is due by the following Wednesday.
Paper ROE: The paper ROE must be issued within 5 calendar days of the employee's last day of work — a tighter reference point than the electronic deadline in many cases.
Missing these deadlines can trigger complaints to Service Canada and, in some circumstances, penalties under the Employment Insurance Act. Building ROE issuance into your standard offboarding and payroll workflow is the most reliable way to stay compliant.
Every ROE requires a reason code entered in Block 16. These codes are not administrative formality — they directly affect a claimant's EI waiting period, eligibility, and in some cases the type of benefit they can access. Using the wrong code can delay a legitimate claim or produce incorrect benefit calculations. The codes currently used by Service Canada are:
The distinction between Code A (layoff) and Code M (dismissal) is particularly important. Code A generally allows an employee to claim regular EI without a waiting period concern tied to conduct, while Code M (dismissal for misconduct) can result in disentitlement from benefits. Code E (quit) similarly requires Service Canada to assess whether the departure was a voluntary quit without just cause, which can affect entitlement. Always select the code that most accurately reflects the factual circumstances — not the one that seems most convenient.
The vast majority of Canadian employers now use Service Canada ROE Web for electronic submission, and all employers with 50 or more employees are required to do so. Electronic filing is strongly preferred by Service Canada for good reason: it is faster, less error-prone, and the ROE becomes available to the employee almost immediately through their My Service Canada Account (MSCA) — meaning there is no physical document to track down or submit separately.
When an employer files electronically, the employee does not receive a paper copy. Instead, they log into their MSCA to view the ROE and, if applying for EI online, Service Canada accesses the data directly. This streamlines the EI application process considerably.
Paper ROEs still exist and are used by smaller employers or in situations where ROE Web access is unavailable. In the paper process, the employer issues a physical ROE and the employee must submit it to Service Canada — either in person at a Service Canada Centre or by mail — as part of their EI application. Lost paper ROEs are a common source of delays, which is another reason electronic filing is strongly encouraged.
For employees reviewing their ROE — or employers verifying accuracy before submission — the following blocks are the most critical:
Employees who believe their ROE contains errors should contact their employer first. If the employer is unresponsive, Service Canada can assist in investigating discrepancies.
Mistakes on ROEs are more common than many employers realise, particularly with earnings figures or reason codes. If an ROE is incorrect, the employer must submit an amended ROE through ROE Web. The process involves locating the original ROE within the system and making the necessary corrections — a new ROE with "AMENDED" status is generated and replaces the original in the employee's MSCA record.
An incorrectly coded ROE can delay an employee's EI claim while Service Canada investigates, or result in a benefit amount that does not reflect actual earnings. Prompt amendment when errors are identified protects both the employee and the employer from extended back-and-forth with Service Canada.
At Swift Accounting Calgary, we routinely assist employers with ROE issuance, payroll compliance, and amendments — particularly during workforce restructuring, seasonal layoffs, and leave planning where ROE obligations can quickly become complex.
Whether you are issuing your first ROE, dealing with an amendment, or trying to establish a compliant payroll process that handles separations automatically, our team is here to help. Contact Swift Accounting to speak with a Calgary payroll professional about your specific situation.
Yes. Regardless of the reason for the interruption of earnings — including voluntary resignation — the employer is obligated to issue an ROE within the required deadline. An employee who quits may still apply for EI in certain circumstances (for example, if they left for just cause), and Service Canada needs the ROE to assess the claim. Failing to issue an ROE on the grounds that the employee chose to leave is not a valid exemption from the obligation.
Missing the 5-calendar-day deadline can result in a formal complaint to Service Canada, potential penalties under the Employment Insurance Act, and delays in the employee receiving benefits they are entitled to. In practice, Service Canada will often follow up directly with an employer who has not filed a required ROE, particularly when an EI application has already been submitted. Building ROE generation into your standard payroll offboarding process is the most effective way to avoid these situations.
Yes, and the employer may actually be obligated to issue one without being asked. If an employee's weekly insurable earnings fall below 60% of their usual weekly insurable earnings — even if they are still on payroll — an interruption of earnings has occurred and a non-interruption ROE is required. This situation commonly arises during reduced-hours periods, seasonal slowdowns, or when an employee moves from full-time to casual status.
Electronic ROEs submitted through ROE Web are stored and accessible through the employee's My Service Canada Account for a significant period, generally allowing employees to view past ROEs when applying for future EI claims. Employers are also advised to retain payroll records supporting the ROE for a minimum of six years, consistent with CRA record-keeping requirements, in the event of an audit or disputed claim. Paper ROE copies should be retained by the employer for the same period.
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