What is a Record of Employment (ROE)?
A Record of Employment (ROE) is completed when an employee has interruption of earnings from your company. This form is completed by the employer for the employees’ Employment Insurance (EI) and submitted to Service Canada.
Things to Know About ROEs
The earnings in question must be insurable
- An employee may need an ROE issued if they receive an interruption of earnings for a period of seven consecutive days, or if their salary falls below 60% of their weekly earnings due to illness, injury, pregnancy, or caring for a sick loved one; however, this is only the case if these earnings are insurable.
An ROE may be issued even if you expect the employee to return to work
- This means some employees may have more than one ROE from your company. For example, if an individual chooses to take a parental leave.
ROEs must be issued if you choose to change your pay period
You may issue an amended ROE
- If the ROE you submitted was incorrect, or if it needs updating, this may be done so by paper or electronic filing.
How to File an ROE
You may submit your ROE by paper or by electronic filing directly to Service Canada. The method for each differs slightly.
Submitting your ROE via paper option:
- Once you have completed filling out the ROE, give Part I (the original copy) to the employee.
- Submit Part II to Service Canada within five calendar days of the last day the employee was paid.
- File Part III in your records.
Submitting your ROE via electronic filing:
- Submit the ROE within any of the following:
- 5 calendar days after the end of the biweekly period
- 5 calendar days after the end of a monthly pay period
- 15 days after the first day of an interruption of earnings