Interruption of earnings

An interruption of earnings is when an employee has 7 consecutive days with no work and no insurable earnings, which means you must issue an ROE.

Also called: earnings interruption, stoppage of pay

What interruption of earnings means

An interruption of earnings is the Employment Insurance term for the event that requires you to issue a Record of Employment. It happens when an employee has had, or is expected to have, 7 consecutive days with no work and no insurable earnings from you.

It is the trigger, not the reason. A resignation, a dismissal, a layoff, a leave of absence and the end of a season can all cause an interruption of earnings. Once it happens, your ROE deadline starts running, whatever the cause.

How it works

Count calendar days, not working days. The test is 7 days in a row with no work and no insurable earnings. A part-time employee who works one shift a week has not had an interruption just because there are gaps between shifts. Special rules can apply when earnings drop because of illness, pregnancy or similar reasons, so check Service Canada's ROE guide in those cases.

It can be expected rather than already happened. If you know someone is starting a 3-month leave next Monday, the interruption is expected from that day, and you can prepare the ROE.

Watch for employer-paid leave. If you keep paying an employee's sick, maternity, parental or compassionate care benefits yourself, they are still receiving earnings from you. Service Canada says that in these cases you complete the ROE after those payments end.

Once the interruption happens, the ROE deadline depends on how you file. A paper ROE is due within 5 calendar days of the first day of the interruption, or the day you learn of it. An electronic ROE is due within 5 calendar days after the end of the pay period in which the interruption happens; for monthly pay, it is the earlier of 5 calendar days after the end of the pay period or 15 calendar days after the first day of the interruption.

Is it the same in every province?

The interruption of earnings rule is part of the federal Employment Insurance system and works the same way in every province and territory. It is separate from provincial rules on layoffs and termination, which use their own counts of weeks.

Example: A leave and a short absence at a Brandon pharmacy

Ivy runs a 10-person pharmacy in Brandon, with biweekly pay. A pharmacy assistant starts an unpaid 6-month leave on 2 November. That is 7 or more days with no work and no insurable earnings, so it is an interruption of earnings, and Ivy files the ROE electronically within 5 calendar days after the end of the pay period that includes 2 November, using code N.

Ivy also has a casual cashier who works one shift every Saturday. Between shifts there are 6 days with no work, not 7, so those gaps are not an interruption of earnings.

Hollis tracks the dates

Hollis tracks leave start and return dates and last days, so an expected interruption of earnings, and the ROE that goes with it, is on your list in time.

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Free tools and guides for this

Questions about interruption of earnings

What is an interruption of earnings for an ROE?

When an employee has had, or is expected to have, 7 consecutive days with no work and no insurable earnings. That is when you must issue a Record of Employment.

Does a part-time schedule cause an interruption of earnings?

Not on its own. Gaps between regular shifts only count if there are 7 consecutive days with no work and no insurable earnings.

Do I issue an ROE when I keep paying someone on leave?

Not yet. For employer-paid sick, maternity, parental or compassionate care payments, complete the ROE after those payments end.

Official sources

General information for Canadian employers, not legal advice. Rules differ by province and territory and change over time, so check with your provincial employment standards office (or the federal Labour Program if you are federally regulated) before you rely on it. See employment standards by province.

Checked against official sources on 4 November 2026.