Record of Employment (ROE) in Canada 2026: What You Need

If you've recently stopped working in Canada — whether you were laid off, your contract ended, or you left voluntarily — your employer is required to issue you a Record of Employment (ROE). This critical document is one of the most important pieces of paperwork in the Canadian employment system, and it plays a central role in determining your eligibility for Employment Insurance (EI) benefits. For newcomers to Canada who may be unfamiliar with how the ROE works, this guide explains everything you need to know, from what the form contains to how to use it when filing an EI claim in 2026.

See also: Employment Insurance (EI) Benefits Guide

What Is a Record of Employment?

A Record of Employment (ROE) is an official Canadian government form that employers must complete and submit whenever an employee experiences an interruption of earnings. The form, officially known as Form ROE, captures key information about your employment, including how long you worked, how much you earned, and the reason your employment ended or was interrupted.

The ROE serves two primary purposes:

1. Determining EI eligibility: Service Canada uses the information on your ROE to determine whether you qualify for Employment Insurance benefits and, if so, how much you're entitled to receive and for how long.
2. Record-keeping: The ROE creates an official record of your employment history, which can be useful for various government programs and future employment verification.

Most ROEs in Canada are now submitted electronically by employers directly to Service Canada through the ROE Web system. When an employer submits an electronic ROE, it appears automatically in your My Service Canada Account (MSCA), and you do not need a paper copy. However, some smaller employers may still issue paper ROEs, in which case you will receive a copy directly.

When Does Your Employer Issue an ROE?

Your employer is legally required to issue an ROE whenever you experience an interruption of earnings. This does not only mean termination — it covers many situations where your regular pay stops or is significantly reduced. Here are the most common scenarios that trigger an ROE:

• Termination: You are laid off, fired, or your contract ends
• Resignation: You voluntarily leave your job
• Leave of absence: You take maternity leave, parental leave, sick leave, or compassionate care leave
• Shortage of work: Your hours are significantly reduced or you are placed on temporary layoff
• Retirement: You retire from your position
• Strike or lockout: Work stops due to a labour dispute
• Seasonal employment ends: Your seasonal job reaches its natural conclusion

Your employer must issue the ROE within five calendar days of the last day for which they pay you (for electronic ROEs) or within five calendar days of the interruption of earnings (for paper ROEs). If your employer fails to issue an ROE in a timely manner, you can contact Service Canada for assistance.

Understanding ROE Codes: What Reason Codes Mean

One of the most important fields on the ROE is Block 16: Reason for Issuing This ROE. This block contains a single-letter code that indicates why your employment was interrupted. The reason code has a significant impact on your EI eligibility and the speed at which your claim is processed. Here are the most common ROE reason codes and what they mean:

Code A — Shortage of Work / End of Contract or Season

This is the most favourable code for EI purposes. It indicates that you lost your job through no fault of your own — perhaps due to a layoff, downsizing, end of a temporary contract, or the conclusion of seasonal work. When your ROE shows Code A, your EI claim is typically processed quickly and without additional investigation.

Code D — Illness or Injury

This code is used when you stop working because of an illness or injury. It supports a claim for EI sickness benefits, which provide up to 26 weeks of financial assistance while you recover.

Code E — Quit

This code indicates that you voluntarily left your job. EI claims with Code E are subject to additional scrutiny — Service Canada will investigate whether you had just cause for quitting (such as workplace harassment, unsafe conditions, or a significant change in your duties or schedule). If you cannot demonstrate just cause, you may be disqualified from receiving EI regular benefits. However, you may still qualify for special benefits such as maternity or parental benefits.

Code K — Other

This is a catch-all code used for situations that don't fit neatly into the other categories. When Code K is used, Service Canada will contact you and/or your employer to gather more information before making a decision on your EI claim. This can sometimes delay the processing of your application.

Code M — Dismissal or Suspension

This code indicates that you were fired or suspended from your job. Similar to Code E, this will trigger an investigation by Service Canada. If you were dismissed for misconduct (such as theft, repeated absenteeism, or violation of workplace policies), you will likely be disqualified from EI regular benefits. However, being dismissed for poor performance or incompatibility is generally not considered misconduct, and you may still qualify.

Code N — Return to School

Used when you leave employment to return to full-time education. Standard EI regular benefits are generally not available in this case, though you may qualify for EI-funded training programs.

Code P — Parental Leave

This code is used when you take leave from work to care for a newborn or newly adopted child. It supports a claim for EI parental benefits. For more details on parental leave, see our guide on maternity and parental leave for newcomers.

How to Access Your ROE

If your employer submitted your ROE electronically (which is the most common method), you can view it through your My Service Canada Account (MSCA). Here is how to access it:

1. Visit the My Service Canada Account website
2. Log in using your GCKey or Sign-In Partner credentials
3. Navigate to the Employment Insurance section
4. Select View my Records of Employment

If you don't have an MSCA account, you can create one using your Social Insurance Number (SIN), date of birth, and other personal information. It's a good idea to set up your account before you need it — ideally when you first start working in Canada — so that you can access your ROEs promptly when needed.

See also: How to Get Your SIN Number in Canada

If your employer issued a paper ROE, they are required to provide you with copies. You will need to submit the paper copies when filing your EI application.

How the ROE Affects Your EI Claim

The ROE is the foundation of your EI application. Service Canada uses the information on your ROE to determine several critical aspects of your claim:

Qualifying Hours

To qualify for EI regular benefits, you must have accumulated a minimum number of insurable hours during your qualifying period (typically the 52 weeks before your claim). The exact number of hours required depends on the unemployment rate in your region — areas with higher unemployment require fewer hours. The number ranges from 420 to 700 insurable hours.

Your ROE reports your insurable hours in Block 15A. If you had multiple employers during your qualifying period, the insurable hours from all ROEs are combined to determine your eligibility.

Benefit Rate

EI regular benefits are calculated at 55% of your average insurable weekly earnings, up to a maximum weekly amount (which is $668 per week in 2026). The earnings information from your ROE — reported in Blocks 15B and 15C — is used to calculate your benefit rate. The system uses your best weeks of earnings during the qualifying period, with the number of best weeks depending on your regional unemployment rate.

Benefit Duration

The number of weeks you can receive EI benefits depends on how many insurable hours you accumulated and the unemployment rate in your region. EI regular benefits can last from 14 to 45 weeks. More insurable hours and a higher regional unemployment rate result in a longer benefit period.

What to Do If Your ROE Has Errors

If you review your ROE and notice errors — such as incorrect dates, wrong earnings amounts, or an inaccurate reason code — it's important to address them quickly. Here are the steps to follow:

1. Contact your employer first. Ask them to issue an amended ROE with the correct information. Employers can submit amended electronic ROEs through the ROE Web system.
2. Document the error. Keep records of any correspondence with your employer about the error, including emails, letters, and notes from phone conversations.
3. Contact Service Canada. If your employer is unresponsive or refuses to correct the error, contact Service Canada at 1-800-206-7218. They can intervene and, in some cases, obtain the correct information directly from your employer.
4. File your EI claim anyway. Do not wait for the ROE to be corrected before filing your EI application. Apply as soon as you stop working — you can note the discrepancy on your application, and Service Canada will follow up. Delays in filing can result in lost benefit weeks.

Use our Document Explainer to help you understand any section of the ROE form that seems confusing. Simply paste the text of the field or instruction, and you'll get a plain-language explanation.

ROE for Newcomers: Special Considerations

If you're a newcomer to Canada, there are a few additional points to keep in mind about the ROE and EI system:

Work Permits and EI Eligibility

To be eligible for EI benefits, you must have a valid Social Insurance Number (SIN) and have paid into the EI program through payroll deductions. If you worked on a valid work permit and had EI premiums deducted from your paycheques, you are generally eligible for EI benefits — provided you meet the other requirements (insurable hours, reason for separation, etc.).

However, if your work permit has expired and you do not have valid authorization to work in Canada, you may not be eligible for EI regular benefits because you must be available for and capable of working to receive regular benefits. You may still be eligible for special benefits (sickness, maternity, parental) even if your work permit has expired, as long as you meet the other criteria.

Multiple Jobs

If you worked for multiple employers, each employer must issue a separate ROE when your employment with them is interrupted. All of your insurable hours and earnings are combined when calculating your EI eligibility and benefit rate. Make sure you receive ROEs from all employers.

Understanding Canadian Payroll Deductions

When you work in Canada, your employer deducts EI premiums from each paycheque. In 2026, the EI premium rate for employees is 1.64% of insurable earnings, up to the maximum insurable earnings threshold. These deductions are what fund your potential EI benefits — so if you see EI deductions on your pay stubs, you are contributing to the program and may be entitled to benefits if you lose your job.

How to File an EI Claim Using Your ROE

Once your employment is interrupted and your employer has issued (or is issuing) your ROE, here is how to file your EI claim:

1. Apply online: Visit the Service Canada EI application page and complete the online application. You will need your SIN, personal information, employer details, and the reason for your separation.
2. Submit within four weeks: It's best to apply as soon as possible after your last day of work. You should apply even if you have not yet received your ROE — Service Canada can access electronic ROEs automatically.
3. Serve the one-week waiting period: There is a mandatory one-week waiting period before EI benefits begin. This is similar to a deductible in insurance — no benefits are paid during this first week.
4. Complete biweekly reports: Once your claim is approved, you must complete biweekly reports to confirm that you are still unemployed, available for work, and actively seeking employment. These reports can be completed online through MSCA or by phone.

If you need help preparing for your job search while on EI, take advantage of our Interview Prep tool to practice common Canadian interview questions and improve your confidence. You can also browse job openings by occupation on the Government of Canada Job Bank to ensure you're searching for positions in the right occupational categories.

Key Deadlines and Timelines

Here is a summary of the key timelines related to the ROE and EI process:

• Employer ROE submission deadline: 5 calendar days after the end of the pay period in which the interruption of earnings occurs (electronic) or 5 calendar days after the interruption (paper)
• EI application deadline: Apply within 4 weeks of your last day of work to avoid losing benefit weeks
• EI processing time: Service Canada aims to process most claims within 28 days of filing
• One-week waiting period: No benefits are paid during the first week of your claim
• Biweekly reporting: You must complete reports every two weeks to continue receiving benefits

Final Thoughts

The Record of Employment is a foundational document in Canada's employment and social safety net system. Whether you're a newcomer experiencing your first job transition in Canada or a long-time resident navigating a layoff, understanding your ROE — what it contains, what the codes mean, and how it affects your EI claim — is essential. Keep track of your ROEs through your My Service Canada Account, ensure the information is accurate, and don't hesitate to file your EI application as soon as your employment is interrupted. The system is designed to support you through periods of unemployment, and knowing how to use it effectively is an important part of building your life in Canada.