Record of employment (ROE)

When an ROE is required

An interruption of earnings generally occurs when an employee has had, or is expected to have, seven consecutive calendar days with no work and no insurable earnings from you. It also applies when pay falls below 60% of regular weekly earnings because of illness, injury, pregnancy, parental leave or caring for a critically ill family member.

You must issue an ROE each time that happens, or when Service Canada asks for one, regardless of whether the employee intends to claim EI. There are exceptions, including regular annual vacation closures, non-standard work schedules and self-funded leave, so the rule is not simply every absence of a week.

Deadlines

For electronic ROEs, the deadline depends on your pay period. If you pay weekly, biweekly or semi-monthly, you have up to five calendar days after the end of the pay period in which the interruption occurs. If you pay monthly or every four weeks, use whichever is earlier: five calendar days after the end of that pay period, or 15 calendar days after the first day of the interruption. Paper ROEs must be issued within five calendar days of the interruption or the day you learn of it.

Illustrative example: an employee on a biweekly cycle stops working on March 4, and the pay period containing that day ends Friday, March 13. The electronic ROE would be due by March 18. Check the CRA and Service Canada guide for your own situation.

Part-time workers and special cases

You do not have to issue an ROE every time a part-time, on-call or casual worker has a gap of seven days or more. You must issue one if the employee asks and an interruption has occurred, the person leaves your active employment list, Service Canada asks, or they have had no work or insurable earnings for 30 days.

An ROE can also be required when your pay period type changes or, in some cases, when a business changes ownership. If you are unsure, ask Service Canada or your accountant before skipping it.

Records and common mistakes

Keep payroll records related to ROEs, whether electronic or paper, for six years after the year to which they relate. Common problems are late submission, wrong last day paid, and insurable hours or earnings that do not match payroll. Because the ROE affects someone’s benefits, reconcile it to the payroll register before submitting. If you use a payroll provider, confirm who files it and who is accountable for the deadline.