- An ROE is a standardized record, issued by the employer, that documents an employee's work and pay history with that employer up to an interruption in their earnings.
- An employer is generally required to issue an ROE whenever an employee has an interruption of earnings — most commonly when employment ends, but also in situations like an extended…
- A completed ROE typically includes: - The employee's insurable earnings over the relevant period - Total insurable hours worked - The reason for the interruption of earnings (using a…
Most Ontario employers don't think much about the Record of Employment until the first time an employee leaves, and suddenly there's a form to fill out under time pressure. The ROE isn't optional paperwork — it's the document Service Canada uses to decide whether a former employee qualifies for Employment Insurance, and how much they'll receive.
Getting it wrong, late, or skipped entirely doesn't just create an administrative headache. It can directly delay or jeopardize a former employee's access to EI benefits at exactly the moment they need them most.
What an ROE Actually Reports
An ROE is a standardized record, issued by the employer, that documents an employee's work and pay history with that employer up to an interruption in their earnings. It's the primary tool Service Canada uses to establish:
- Whether the person has enough insurable hours to qualify for EI
- What their EI benefit rate should be, based on recent insurable earnings
- The reason their employment ended or was interrupted
Because Service Canada relies on the ROE to make these determinations, accuracy matters — an incomplete or inaccurate ROE can slow down or complicate a former employee's claim.
When You Must Issue One
An employer is generally required to issue an ROE whenever an employee has an interruption of earnings — most commonly when employment ends, but also in situations like an extended unpaid leave. The employer, not the employee, is responsible for initiating and issuing the ROE; it isn't something a former employee requests and receives automatically without action on your part.
There's a filing deadline tied to when the interruption occurs, and it runs on a tighter clock than many first-time employers expect — don't assume you have weeks to get to it. If you're unsure whether a particular situation (a layoff, a leave, a reduction in hours) triggers the ROE requirement, that's worth confirming rather than guessing, since the definition of an "interruption of earnings" has some nuance.
What Information an ROE Contains
A completed ROE typically includes:
- The employee's insurable earnings over the relevant period
- Total insurable hours worked
- The reason for the interruption of earnings (using a standardized reason code)
- The final pay period and last day worked
- Employer identification details tied to your payroll program account
Common Triggers for Issuing an ROE
| Situation | Does it typically trigger an ROE? |
|---|---|
| Employee resigns | Yes |
| Employee is laid off or terminated | Yes |
| Employee takes an extended unpaid leave | Often, yes |
| Employee's hours are reduced to zero for a period | Often, yes |
| Employee takes a short, paid vacation | No |
| Employee moves from full-time to reduced but ongoing hours | Depends on the specifics — confirm rather than assume |
When in doubt about a borderline situation, treat it as a question to confirm rather than a box to guess at, since getting it wrong in either direction has consequences — issuing one unnecessarily creates confusion, and failing to issue one when required can delay a legitimate EI claim.
Consequences of Late or Missing ROEs
A late or missing ROE doesn't just inconvenience your former employee — it can directly delay their EI claim, since Service Canada generally needs the ROE to process it. Employers who are chronically late or non-compliant can also expect follow-up attention on their payroll compliance more broadly. Treat the ROE deadline the same way you'd treat a remittance deadline: fixed, not flexible based on convenience.
Correcting an ROE After It's Filed
Mistakes happen — a wrong reason code, a miscalculated insurable earnings figure. An amended ROE can generally be issued to correct an error after the fact. Don't leave a known mistake uncorrected on the assumption that it will sort itself out; an inaccurate ROE sitting on file can affect a former employee's benefit calculation for as long as it stands uncorrected.
Frequently asked questions
Do I need to issue an ROE for an employee I'm keeping on payroll, just with reduced hours?
Not always — it depends on whether the reduction meets the definition of an interruption of earnings. When the situation is ambiguous, confirm rather than assume either way.
Can the employee fill out their own ROE?
No. Issuing the ROE is the employer's responsibility; the employee doesn't complete or submit it themselves.
What happens if I never issue an ROE after an employee leaves?
Their EI claim can be delayed or complicated, since Service Canada typically relies on the ROE as part of processing it — and you may face compliance follow-up for the missed obligation.
Is there a difference between a paper ROE and an electronic ROE?
Both exist, but employers using compatible payroll software are generally expected to file electronically, which is also typically faster for the employee's claim to process.
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