Guide to the Record of Employment (ROE)

The Record of Employment (ROE) is one of the most important employment documents in Canada. It contains key information about your employment, including how long you worked, how much you earned, and the reason your employment was interrupted. Understanding the ROE is essential because it directly affects your eligibility for Employment Insurance benefits. This guide explains everything you need to know about the ROE, from what it contains to how to access it. For newcomers, understanding the ROE is a key part of navigating Service Canada's programs.

What Is a Record of Employment?

A Record of Employment is an official document that employers in Canada must complete and issue to employees whenever there is an interruption of earnings. It is not the same as a letter of employment or a pay stub. The ROE is a standardized form used by Service Canada to determine whether an employee qualifies for EI benefits, and if so, how much they are entitled to receive and for how long.

The ROE contains important information including your name and Social Insurance Number, the employer's name and payroll account number, the first and last day of the pay period, the total insurable hours worked, the total insurable earnings, the reason for issuing the ROE (such as layoff, quit, illness, or end of contract), and any vacation pay, severance, or other payments.

When Must an Employer Issue an ROE?

An employer must issue an ROE whenever an employee experiences an interruption of earnings. This happens in several situations:

• The employee is laid off or terminated
• The employee quits
• The employee goes on leave (maternity, parental, sick leave, etc.)
• The employee's hours are reduced to less than 60% of their normal weekly hours
• The employee has gone seven consecutive days without work and without pay
• The employment contract ends (for seasonal or temporary workers)

Employers who submit ROEs electronically have five calendar days after the end of the pay period in which the interruption of earnings occurs to submit the ROE. Employers who issue paper ROEs have five calendar days after the interruption of earnings to issue it.

How to Access Your ROE Online

You can view all of your electronic ROEs through your My Service Canada Account. Here is how to access them:

Step 1: Create or Sign Into MSCA

Visit the My Service Canada Account website and sign in using your GCKey or a Sign-In Partner (such as your bank). If you do not have an account yet, you will need to create one and verify your identity.

Step 2: Navigate to the ROE Section

Once signed in, look for the section related to Employment Insurance or Records of Employment. You will find a list of all electronic ROEs that have been submitted by your employers. Each ROE will show the employer name, the dates of employment, and the key details about your earnings and hours.

Step 3: Review Your ROE

Click on any ROE to view its details. Check that the information is accurate, including the dates, earnings, and reason for separation. If you find any errors, you should contact your employer and ask them to amend the ROE.

Understanding the Reason for Separation Code

One of the most important fields on the ROE is Block 16, which contains the reason for issuing the ROE. This code tells Service Canada why your employment was interrupted and directly affects your eligibility for EI benefits. Common reason codes include:

• Code A - Shortage of work/End of contract: This indicates a layoff or the natural end of a contract. This is the most straightforward reason for EI eligibility.
• Code D - Illness or injury: Used when you stop working due to a medical condition.
• Code E - Quit: Used when you voluntarily leave your job. If you quit without just cause, you may not be eligible for EI regular benefits.
• Code M - Dismissal: Used when you are fired. Depending on the circumstances, you may or may not be eligible for EI.
• Code N - Leave of absence: Used for approved leaves such as maternity or parental leave.
• Code K - Other: Used for situations that do not fit other categories.

The ROE and EI Benefits

The ROE is the primary document that Service Canada uses to process your EI claim. The insurable hours on your ROE determine whether you have worked enough hours to qualify for EI. The insurable earnings determine how much your weekly EI benefit will be. And the reason for separation determines whether you are eligible for benefits at all.

When you apply for EI, you do not necessarily need to have your ROE in hand. If your employer submits it electronically, Service Canada will automatically match it to your application. However, having your ROE information available when you apply helps ensure your application is processed quickly. For a complete guide to the EI application process, see our article on applying for EI benefits in Canada.

What If Your Employer Does Not Issue an ROE?

Employers are legally required to issue an ROE. If your employer fails to issue one within the required timeframe, you should first contact your employer directly and request that they submit it. If your employer still does not comply, you can contact Service Canada at 1-800-206-7218 and report the issue. Service Canada can intervene and require the employer to issue the ROE.

In the meantime, you should still apply for EI benefits. Do not wait for the ROE. Service Canada can begin processing your claim and will follow up with the employer about the missing ROE.

ROE for Multiple Jobs

If you worked multiple jobs, you may receive multiple ROEs. Each employer must issue a separate ROE for each job. When you apply for EI, Service Canada will consider all of your insurable hours and earnings from all jobs to determine your eligibility and benefit amount.

The ROE and Tax Season

While the ROE itself is not a tax document, the information on it relates to your employment income. Your employer is also required to issue a T4 slip for tax purposes. When filing your Canadian tax return, you will use your T4 slip, not your ROE. However, if you received EI benefits, you will also receive a T4E slip showing the EI income you must report on your tax return.

ROE for Newcomers to Canada

If you are a newcomer to Canada, the ROE system may be unfamiliar to you. Understanding how it works is important because it is directly tied to one of the most important safety net programs in the country. When you start working in Canada, your employer will deduct EI premiums from your pay. If your employment is ever interrupted, the ROE will be the key document that determines whether you can access EI benefits during your transition period.

You should also be aware that the CPP contributions recorded on your ROE affect your future Canada Pension Plan benefits, including retirement pension and Old Age Security considerations.

Final Thoughts

The Record of Employment is a critical document in Canada's employment and social safety net system. Every time your employment is interrupted, your employer must issue one. It determines your eligibility for EI benefits, how much you receive, and how long you receive them. Make sure you have access to your My Service Canada Account so you can view your electronic ROEs anytime. If you notice any errors, address them with your employer promptly. Understanding the ROE empowers you to protect your rights and access the benefits you are entitled to.

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