Record of Employment (ROE)

A Record of Employment is the federal form employers issue when a worker's earnings stop, used by Service Canada to decide Employment Insurance claims.

Also called: ROE

What record of Employment (ROE) means

A Record of Employment, or ROE, is a federal form that every employer in Canada must issue when an employee has an interruption of earnings, for example when they quit, are dismissed, are laid off, or go on maternity, parental or sick leave. Service Canada uses it to decide whether the person qualifies for Employment Insurance (EI) benefits, how much they get and for how long.

It applies to every employer with employees, whatever the province or industry. Getting it wrong or late can hold up someone's EI claim, and Service Canada says it is a serious offence to misrepresent the reason for issuing an ROE.

How it works

Issue an ROE when an employee has had, or is expected to have, 7 consecutive days with no work and no insurable earnings. That is the interruption of earnings. It covers resignations, dismissals, layoffs, leaves and the end of seasonal or fixed-term work.

The 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, filed through ROE Web or payroll software, 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.

The form records the employee's details, dates, insurable hours and earnings, and the reason for issuing it, chosen from Service Canada's reason codes: for example A for shortage of work, E for quit and M for dismissal or suspension. Choose the code that honestly reflects what happened. If you pay sick, maternity, parental or compassionate care benefits yourself, complete the ROE after those payments end.

Keep your copy for 6 years. Common mistakes: waiting for the employee to ask, using a code to be kind or unkind rather than accurate, and leaving out vacation pay or other amounts paid at the end.

Is it the same in every province?

The ROE is a federal Employment Insurance requirement and the rules and deadlines are the same in every province and territory, including Quebec. Provincial employment standards set separate final pay deadlines that run alongside it.

Example: End of season at a PEI golf course

Greg runs a golf course in Prince Edward Island with 18 seasonal staff, paid biweekly. The season ends on 18 October, and most staff will have no work for months. Greg's payroll provider files their ROEs electronically, so each is due within 5 calendar days after the end of the pay period that includes 18 October.

Greg uses code A, shortage of work, for the seasonal layoffs, and code E for one employee who had already resigned to go back to school. He keeps copies for 6 years.

Hollis handles the exit checklist

When someone leaves, Hollis's exit checklist includes the Record of Employment deadline for that pay frequency, along with final pay timing and vacation pay owed.

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Free tools and guides for this

Questions about record of Employment (ROE)

When do I have to issue an ROE?

When an employee has had, or will have, 7 consecutive days with no work and no insurable earnings, for example after quitting, being dismissed, being laid off or starting a leave.

What is the ROE deadline?

For electronic ROEs with weekly, biweekly or semi-monthly pay, within 5 calendar days after the end of the pay period in which the interruption happens. Paper ROEs are due within 5 calendar days of the first day of the interruption.

How long do I keep a copy of an ROE?

6 years.

Do I issue an ROE if the employee quit?

Yes. Use code E, quit, and issue it within the normal deadline.

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.