Updated on 21 September 2026

In Canada, ROEs are standard payroll tasks completed by employers across the country. Whether you are an employer or an employee, it can sometimes be difficult to navigate the subject of ROEs and understand the complexities surrounding them. If not handled correctly, issues concerning ROEs can lead to delays in Employment Insurance (EI) benefits, compliance issues, or potential financial penalties for employers.

Record of Employment (ROE) Services in Canada

Let’s take a closer look at ROEs from both the employee and employer side to answer all your questions about records of employment in Canada.

What Does ROE Stand For?

ROE means Record of Employment. This document is completed by an employer when required and provides Service Canada with information about a worker’s employment history, including their insurable earnings and insurable hours.

Accessing an ROE is of particular importance when workers are applying for Employment Insurance (EI) benefits.

What Is a Record of Employment?

More specifically, an ROE is a form or document completed by employers when workers experience an interruption of insurable earnings in their job. This could be due to business closure, layoffs, dismissals, maternity leave, long-term leaves, injury, and a number of other specific scenarios.

It is the employer’s responsibility to issue an ROE within the specified deadlines when a worker experiences an interruption of earnings, as required by Service Canada. This is a federal employment record and does not differ from province to province.

There is a choice between a paper Record of Employment and an electronic ROE. Employers can use Service Canada’s ROE Web service to issue electronic Records of Employment. Electronic ROEs can provide a number of benefits for both the business and the worker.

Accurate ROEs are important because Service Canada uses the information they contain to determine a worker’s eligibility for EI benefits, the amount of benefits, and how long the benefits may be paid. Employers are responsible for issuing required ROEs accurately and within the applicable deadlines. This makes it extremely important for employers to issue ROEs correctly and on time.

What Is an ROE Form?

An ROE form is either an electronic report completed through Service Canada’s ROE Web or a paper document. Both paper and electronic ROEs contain the employment information required by Service Canada, although their format and submission process differ.

What Does an ROE Look Like?

An ROE is organized into “blocks”, with each block containing important information about a worker’s employment, insurable hours, and insurable earnings. There are 22 blocks in total, which include information about:

• The employee’s personal and identifying information
• The period of employment
• The insurable hours the employee worked and their insurable earnings
• Their pay periods
• Reference information and the employer’s payroll account number
• The reason for issuing the ROE (ROE code)

Not all blocks need to be completed in every situation, but it is important that an employer accurately completes all required and applicable blocks to avoid follow-up questions or requests for clarification from Service Canada after the ROE is issued.

For a detailed guide on the blocks of the ROE form, visit the Service Canada website.

What Does Dismissal Mean on ROE?

When an employer is filling out an ROE, they must choose an ROE code to explain why there was an interruption of earnings. Some of the most common codes include:

• Code A - shortage of work (layoff) - used for situations such as the end of a contract or season, company restructuring, or a temporary or permanent shutdown
• Code D - illness or injury
• Code E - quit
• Code F - maternity
• Code M - dismissal or suspension

Dismissal, or Code M, on an ROE is generally used when the employer initiates the separation from employment for a reason other than a layoff or mandatory retirement. Code M is also used when an employee is suspended from employment or when employment is terminated within a probationary period because the employee was not well suited for the position.

Employers must be careful when selecting the reason for issuing an ROE and should always provide accurate information. Knowingly providing a false or misleading reason for issuing an ROE may result in fines or prosecution.

One thing to keep in mind is understanding the different types of ROE codes and their implications. For instance, Code K (Other) should be used only in exceptional circumstances when the reason for issuing the ROE does not fit into other predefined categories. When Code K is used, an explanation must generally be provided in Block 18 - Comments. Using the correct code helps prevent delays or complications when Service Canada processes the ROE. For detailed information, you can visit Service Canada’s ROE Guide.

Where to Get a Record of Employment

When there is an interruption of earnings that requires an ROE, your employer is responsible for issuing it. A worker does not need to specifically request it. There are two ways for a worker to obtain a Record of Employment:

• A paper copy
• An electronic copy

If your employer completes an electronic ROE, it will be sent directly to Service Canada. They may give you a copy as a courtesy, but they are not required to provide one. You can view your electronic ROEs online through My Service Canada Account (MSCA).

If your employer completes a paper ROE form, they must give you Part 1 (the original). The employer sends Part 2 to Service Canada and keeps Part 3 for their records. If you are applying for EI benefits and receive a paper ROE, you must provide the original to Service Canada as part of your application process.

When to Issue an ROE

As an employer, determining when to issue an ROE can be complex.

Regardless of whether your employee wants or needs to file for EI benefits, you are required as their employer to issue an ROE every time they experience an interruption of insurable earnings or anytime Service Canada requests one.

In many simple cases, this is done when an employee quits, is fired, or otherwise laid off. They will no longer be receiving pay from the company, the relationship has ended, and an ROE is issued.

An interruption of earnings as defined by Service Canada also includes any time your employee has (or is expected to have) seven consecutive calendar days with no work and no insurable earnings, or when their earnings fall below 60% of their regular weekly earnings for any of the following reasons:

• Illness, injury, or quarantine;
• Pregnancy or caring for a newborn or recently adopted child;
• Caring for a critically ill or injured family member.

An interruption of earnings also occurs when an employee starts receiving wage loss insurance (WLI) payments.

Generally, if you issue an ROE electronically and have a weekly, biweekly, or semi-monthly pay period, you must issue it within five calendar days after the end of the pay period in which the employee’s interruption of earnings occurs. If you have a monthly pay period or 13 pay periods per year, the electronic ROE must generally be issued by whichever date is earlier: five calendar days after the end of the pay period in which the interruption occurs or 15 calendar days after the first day of the interruption of earnings. If you issue a paper ROE, you generally have five calendar days from the first day of the employee’s interruption of earnings or from the date you become aware of the interruption.

Certain administrative changes, such as a change of payroll service provider, may also require ROEs in specific circumstances.

Navigating when an employer has to issue an ROE can be difficult. It is always recommended to work with a qualified payroll team to ensure you are meeting your ROE requirements.

Where to Get Paper ROE Forms

If you are still using paper ROE forms, you need to get blank ROE forms by ordering them from the government. Contact the Employer Contact Centre and provide your 15-character payroll account number for identification purposes.

Please note, you are responsible for keeping your blank paper ROE forms safe. These can create liability issues if their security is compromised. If you are still using and ordering ROE forms on paper, consider switching to Service Canada’s ROE Web.

Where to Send ROE

If the employer submits ROEs electronically, they may provide the employee with a hard copy as a courtesy, but they are not required to do so. In this case, the electronic ROE is sent directly to Service Canada, so no paper ROE has to be mailed by the worker or employer.

If an employer issues a paper ROE, they must give Part 1 (the original) to the employee, send Part 2 to Service Canada, and keep Part 3 for their records. You can tell the difference by the serial number on the ROE: an electronic ROE serial number starts with W or S, while a paper ROE serial number starts with A, E, K, L, or Z.

If you receive a paper ROE and need to submit it to Service Canada as part of an EI application, you can upload the original copy when submitting your online EI application, mail it to Service Canada, or drop it off in person at a Service Canada Centre. If you are mailing your paper ROE, the mailing address will be provided on the Confirmation and Information page after you submit your online Employment Insurance (EI) application.

Get Personalized ROE Help From the Experts

Navigating where to get a Record of Employment or when to issue an ROE can be complex depending on your unique circumstances.

If you are a worker who is struggling with where to get your ROE or understanding the codes, a payroll or accounting professional can help, or you can contact Service Canada to learn what your options are.

If you are a business owner unsure about when you have to issue an ROE or where to send ROE forms, the team at Accountor CPA can help you with outsourced payroll services.

Accountor CPA can help individuals and businesses when it comes to records of employment, payroll, and accounting. Contact us today to learn more and see how we can help you manage your employment income, ROEs, and your tax and payroll obligations.

Frequently Asked Questions (FAQs)

What Is an ROE?

An ROE (Record of Employment) is a document completed by employers that provides information about an employee’s employment history, particularly when there is an interruption of earnings. Service Canada uses the information on an ROE to help determine eligibility for Employment Insurance (EI) benefits, the amount of benefits, and how long benefits may be paid.

When Must an Employer Issue an ROE?

Employers must issue an ROE when an employee experiences an interruption in insurable earnings, such as termination, maternity leave, or layoffs, or when Service Canada requests one.

Can I Get My ROE Electronically?

Yes. Employers can issue electronic ROEs through Service Canada’s ROE Web. Electronic ROEs are sent directly to Service Canada, and employees can view them online through My Service Canada Account (MSCA).

What Are the Consequences of Not Issuing an ROE on Time?

Failure to issue an ROE on time can delay an employee’s EI benefits and may result in penalties for the employer.

How Do I Fill Out an ROE?

Employers must complete the required and applicable blocks of the ROE with information such as the employee’s personal information, period of employment, insurable hours, insurable earnings, and the reason for issuing the ROE. Instructions are available on the Service Canada website.

What Should I Do If My Employer Refuses to Issue an ROE?

Employees should contact Service Canada for assistance if their employer fails to issue a required ROE.

What Does ‘Dismissal’ Mean on an ROE?

‘Dismissal’ (Code M) generally indicates that the employer initiated the separation for a reason other than layoff or mandatory retirement. Code M is also used for suspensions and may apply in certain probationary termination situations.

How Do I Obtain a Paper ROE?

If your employer issues a paper ROE, they must provide you with Part 1 (the original). The employer sends Part 2 to Service Canada and keeps Part 3 for their records.

Where Can I View My Electronic ROE?

Employees can view their electronic ROEs online through My Service Canada Account (MSCA).

What Information Is Included in an ROE?

An ROE includes personal information, the period of employment, insurable hours, insurable earnings, and the reason for issuing the ROE.

Example of a Completed Electronic ROE

Source: https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/roe-guide.html