What is an ROE?
A record of employment (ROE) is a document that provides information on employment history. It’s the single most important document used by employees to apply for Employment Insurance (EI) benefits. Service Canada uses the information on the ROE to determine whether a person is eligible to receive EI benefits.
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Additional Resources
Disclaimer: The information provided in this guide is for informational purposes only. It is not professional financial or legal advice nor is it intended to be a substitute therefore. Where there are discrepancies between the guide and information provided by the federal government, provincial government, or the Canadian Revenue Agency (CRA) or Revenu Québec, defer to the guidelines provided by the governing agencies.
ROE Codes
Block 16 should indicate the reason for the employee’s leave or separation from employment, or the reason why the ROE is being issued. The following table outlines ROE codes for easy reference:
Code
Name
Definition
Code A
Shortage of work (layoff)
Code A is the most commonly used code. Use this code when the employee is laid off, since a "shortage of work" occurs when an employer has to lay off staff. For example, if you are issuing an ROE because a contract is ending, a season is over, or you are temporarily shutting down operations, use Code A.
For example (this list is not exhaustive):
- end of contract or season
- end of casual/part-time work
- end of school year
- temporary shutdown of operations
- permanent shutdown of operations
- position eliminated/redundant
- company restructuring
- employer bankruptcy or receivership
Code B
Strike or lockout
Use Code B when an employee is on strike or has been locked out of the workplace.
Code C
Return to school
Service Canada is phasing out the use of this code. Instead of Code C, please use one of the following codes:
- If the employee is leaving to return to school, use Code E, Quit. Be sure to enter "Return to school" in Block 18 if you are using a paper ROE. If you are using ROE Web online, choose the "Return to school" option from the drop-down menu.
- If the employee is leaving to participate in a government-approved apprenticeship training program, use Code J, Apprentice training.
Note: If you hire a student on either a summer term, co-op term or on any other basis where the term is fixed, if they fulfill their term
code A, Shortage of work can be used.
Code D
Illness or injury
Use Code D when the employee is leaving work temporarily because he or she is ill or injured.
Code E
Quit
Use Code E when the employee initiates the separation from employment. For example, an employee may quit to take another job, to accompany a spouse who must move for his or her work to another location, to return to school, or to voluntarily retire, or the employee may decide to quit the position permanently because of health reasons.
If you are using a paper ROE, include a comment in Block 18, Comments. For example, you could enter "Take another job," "Follow spouse," "Return to school," "Voluntary retirement," or "Health reasons." If you are using ROE Web online, choose the appropriate option from the drop-down menu.
Note: If the employee is leaving the workplace because of mandatory retirement, see Code G, Retirement.
Code F
Maternity
Use Code F only when a birth mother is leaving the workplace to take maternity leave. It does not apply to adoptive parents or birth fathers.
Notes
- If the birth mother is experiencing an interruption of earnings first because of illness and then because of maternity leave, use Code D, Illness or injury, since you should use the code that applies first. In this case, there is no need to amend the ROE once the employee begins her maternity leave.
- If the employee is a birth father or adoptive parent, see Code P, Parental.
Code G
Retirement
(mandatory/approved under the Work Force Reduction program)
Use Code G when the employee is leaving the workplace because of mandatory retirement or through a Work Force Reduction approved by Service Canada. If you are using a paper ROE and the employee is retiring under an approved Work Force Reduction, enter "Approved work-force reduction" in Block 18. If you are using ROE Web online, choose the "Approved work-force reduction" option from the drop-down menu. See the
Work Force Reduction program for details.
Note: If the employee is voluntarily retiring, see Code E, Quit.
Code H
Work-sharing
Use Code H when the employee is participating in the Service Canada Work-Sharing Program.
Code J
Apprentice training
Use Code J if the employee is leaving the workplace temporarily to participate in a government-approved apprenticeship training program.
Code M
Dismissal or suspension
Use Code M when the employer initiates the separation from employment for any reason other than layoff or mandatory retirement (that is, the employee is leaving the workplace because he or she has been dismissed by the employer). Also use this code when the employee is suspended from their employment.
This code is also used when the employment is terminated within a probationary period because the employee was not well suited for the position (that is, the employee was not able to satisfactorily perform the duties of the position). If you are using a paper ROE and the employment was terminated within the probationary period, enter "Terminated within probationary period" in Block 18, Comments. If you are using ROE Web online, choose the "Terminated within probationary period" option from the drop-down menu.
Code N
Leave of absence
Use Code N when the employee is leaving the workplace temporarily to take a leave of absence. For example, if the employee is taking any period of unpaid leave, use Code N.
Note: A leave of absence does not include illness or injury, maternity leave, parental leave, compassionate care leave, or leave for a caregiver providing care to a critically ill or injured person —instead, use Code D, Illness or injury, Code F, Maternity, Code P, Parental, or Code Z, Compassionate care/Family Caregiver respectively.
Code P
Parental
Use Code P if the employee is leaving the workplace temporarily to take parental or adoption leave.
Note: If the employee is a birth mother, see Code F, Maternity.
Code Z
Compassionate care/Family caregiver
Use Code Z if the employee is leaving the workplace temporarily to claim compassionate care benefits, or Family Caregiver Benefits.
Code K
Other
The vast majority of reasons for issuing an ROE are covered by the above codes.
Use Code K only in exceptional circumstances (see examples below). If none of the above reasons apply to the situation, use Code K, and provide an explanation in Block 18, Comments.
- change in payroll/ownership or company name
- change in pay period type
- death of an employee
- Service Canada has requested the ROE
Also in Block 16, you must enter the full name and telephone number of the person in your organization who is readily available to provide more information or clarification about the reason for issuing the ROE, if Service Canada needs it.
ROE Insurable Hours & Earnings
What are insurable earnings and insurable hours?
Insurable earnings include most of the different types of compensation you provide to your employees on which EI premiums are paid. While Service Canada determines where insurable earnings are allocated on the ROE, the Canada Revenue Agency determines what types of earnings and hours are insurable.
Summary of Insurable Earnings and Hours
The following table outlines different types of earnings employees can receive, indicates whether or not the earnings and the hours are insurable, and, if they are insurable, to which pay period you should allocate them.
Types of Earnings
Insurable?
Allocate to Pay Period
Earnings
Hours
For which they are paid1
In which they are paid2
Last pay period of regular wages3
Automobile stand-by charge
Bonuses
Commissions (regular/irregular)
Cost-of-living allowance
Cost-of-living allowance, if paid on separation
Group term life insurance
Housing with cash
Housing no cash
Incentive payment
Incentive payment, if paid on separation
Overtime (worked and paid)
Overtime (worked and taken as leave)
Pay adjustments
Pay adjustments, paid on separation
Pay corrections
Pay in lieu of notice, paid on or after separation
Retirement leave credits/retiring allowance
Retro pay
RRSP contribution paid by the employer to a non-restricted RRSP
RRSP contribution paid by the employer to a restricted RRSP
Salary and wages
Shift premium
Sick leave (paid by employer)
Sick leave credits (accumulated and paid out and taxable as employment income)
Stand-by hours, spent at the employee's place of work at the employer's request, paid at any rate
Stand-by hours, spent elsewhere than the employee's place of work, paid at a rate equivalent to or more than the employee's regular rate
Stand-by hours, spent elsewhere than the employee's place of work, paid at a rate less than the employee's regular rate
Statutory holiday pay (after the last day worked)
Statutory holiday pay
Stock option purchase plans
Supplementary Unemployment Benefits (SUB) plan benefits
Taxable allowance (e.g. car)
Taxable benefits (monetary)
Non-cash taxable benefits
Tips (also called gratuities) that are controlled by the employer
Tips (also called gratuities) that are controlled by the employer, if paid on separation
Top-ups to maternity, parental, and compassionate care benefits (paid by the employer)
Vacation pay (no time taken)
Vacation pay (paid on separation)
Vacation pay (time taken)
Wage-loss insurance (insurable), paid by the employer
Workers Compensation Benefits top-up
Notes
1Allocate the earnings you pay to an employee to the pay period for which the employee earned them. In the case of leave taken, allocate the earnings to the period of leave.
2Allocate the earnings to the pay period in which you paid them.
3Allocate the earnings to the last pay period during which you paid the employee a regular salary, wages, or commissions.
Employee ROE FAQs
What is an ROE?
A record of employment (ROE) is a form that your employer completes with information on your employment history, including how long you’ve worked for them, how many hours you worked, how much you earned, the reason why you’re no longer working, and more.
Why do I need an ROE?
Service Canada requires an ROE to decide if you are eligible for benefits such as employment insurance (EI).
Who is responsible for providing an ROE?
Your employer is responsible for issuing your ROE. They must provide your ROE within five days of the end of the pay period in which you stopped working (electronic) or five days of your first interruption of earnings*** (paper).
How do I get my ROE?
There are two ways employers can provide an ROE: electronically or via paper.
If your employer sends your ROE to the government electronically, you don’t need a paper copy. You will need a My Service Canada Account to access your ROE online.
If your employer gives you a paper copy of your ROE, you must mail it to Service Canada at:
Employment Insurance – Service Canada
PO Box 2602
Mississauga, Ontario
L4T 0B1
***If you are applying for regular EI benefits, an interruption of earnings happens when you go seven days without doing any work or getting any pay from your employer. If you are applying for special benefits, like sickness benefits, maternity or parental benefits, compassionate care benefits, or benefits for parents of critically ill children, an interruption of earnings happens when your normal weekly earnings go down by more than 40%.
