HR glossary · Ending employment and discipline

ROE reason codes

ROE reason codes are the letters in Block 16 of a Record of Employment that tell Service Canada why the employee's earnings stopped.

Also called: Block 16 codes, reason for issuing ROE, ROE codes

What ROE reason codes means

Every Record of Employment includes a reason for issuing it, entered as a single letter code in Block 16. The code tells Service Canada why the employee stopped working: a layoff, a quit, a dismissal, a leave and so on. Service Canada uses it, along with what the employee says, when deciding an Employment Insurance claim.

Picking the right code matters. The wrong one can delay the employee's benefits or lead Service Canada to contact you for more information, and Service Canada warns that it is a serious offence to misrepresent the reason for issuing an ROE.

How it works

These are the codes in Service Canada's ROE guide. A: shortage of work, including layoffs, the end of a contract or season, and shutdowns. B: strike or lockout. D: illness or injury. E: quit, used when the employee starts the separation. F: maternity, only for a birth mother leaving to take maternity leave. G: mandatory retirement, or a Work Force Reduction approved by Service Canada. H: Work-Sharing. J: apprentice training in a government-approved program. K: other, only in exceptional cases, with an explanation in Block 18. M: dismissal or suspension, used when the employer ends the employment for any reason other than layoff or mandatory retirement. N: leave of absence, such as unpaid leave. P: parental or adoption leave. Z: compassionate care or family caregiver benefits.

Code C, return to school, is being phased out. If an employee leaves to go back to school, Service Canada says to use code E, quit. Voluntary retirement is also E, not G.

If you file through ROE Web or payroll software, you may see more detailed sub-codes under the main letters, such as several kinds of quit under E. Pick the one that matches what actually happened.

Common mistakes: using A for someone who was dismissed, to make their claim easier; using M for someone who quit; and reaching for K when a specific code fits. The code should reflect the facts, not what you hope the outcome will be.

Is it the same in every province?

ROE reason codes are set by Service Canada and are the same in every province and territory, including Quebec.

Example: Three ROEs in one week at a Kamloops café

Lucy runs a 12-person café in Kamloops. In one week, a barista quits to take a job elsewhere, a cook is dismissed, and a server starts parental leave. Lucy enters code E for the barista, M for the cook and P for the server.

A dishwasher also tells her she is leaving to start college in September. Lucy uses code E, since code C is being phased out and Service Canada says a return to school is a quit.

Hollis handles the exit checklist

Hollis's exit checklist gives you the Record of Employment deadline when someone leaves, alongside final pay timing and vacation pay owed.

Try Hollis live

Free tools and guides for this

Employment standards: Record of Employment deadlines

Questions about ROE reason codes

What ROE code do I use for a layoff?

Code A, shortage of work. It also covers the end of a contract or season and shutdowns.

What ROE code do I use when an employee is fired?

Code M, dismissal or suspension. Service Canada says to use M when the employer ends the employment for any reason other than layoff or mandatory retirement.

What ROE code is used for maternity and parental leave?

Code F for a birth mother taking maternity leave, and code P for parental or adoption leave.

What ROE code do I use for someone going back to school?

Code E, quit. Code C is being phased out.

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.