Record of Employment (ROE) Canada: Complete 2026 Employer Guide

What is a Record of Employment (ROE)?

A Record of Employment (ROE) is the single most important document in Canadian payroll. It is the form an employer must complete and submit to Service Canada any time an employee experiences an interruption of earnings. The ROE records insurable hours and insurable earnings, and Service Canada uses it to determine whether the employee qualifies for Employment Insurance (EI), how much they receive, and for how long.

If you employ anyone in Canada — full-time, part-time, contract, or seasonal — you have an ROE obligation. Failing to issue an ROE correctly and on time can result in fines of up to $2,000 per ROE, payroll audits, and serious financial hardship for your former employee.

This guide covers everything Canadian employers need to know in 2026.

When does an employer have to issue an ROE?

The trigger for issuing an ROE is an interruption of earnings. Service Canada defines this as one of two situations:

1. Seven-day rule: The employee has had, or is anticipated to have, seven consecutive calendar days with no work and no insurable earnings from the employer. 2. Salary threshold: The employee's salary falls below 60% of normal weekly earnings (for example, due to illness, injury, quarantine, pregnancy, parenting, compassionate care, or providing care to a critically ill family member).

Common situations that require an ROE:

• ●Termination (with or without cause)
• ●Layoff (temporary or permanent)
• ●Resignation / quit
• ●End of contract or seasonal work
• ●Maternity, parental, or adoption leave
• ●Sick leave or short-term disability
• ●Compassionate care leave
• ●Strike or lockout
• ●Leave of absence (paid or unpaid)
• ●Change in pay period type
• ●Employee transfers between payroll accounts (different CRA business numbers)

ROE deadlines: 5 calendar days, no exceptions

The deadline depends on whether you file electronically or on paper:

Missing the deadline puts the employee's EI application at risk and exposes you to fines. There is no extension available. If your bookkeeper handles your payroll, confirm ROE issuance is part of their standard process — at Outsource Bookkeeping, every payroll client has automatic ROE filing built in.

How to issue an ROE in 2026

There are three accepted methods:

1. ROE Web (recommended)

ROE Web is Service Canada's free online portal for issuing ROEs. It is the fastest, most accurate, and most cost-effective method. To use it:

1. Register your business with Service Canada for ROE Web access (one-time setup, takes ~10 business days) 2. Log in at https://www.canada.ca/en/employment-social-development/services/my-account.html 3. Complete the ROE form online (most fields are auto-populated from prior submissions) 4. Submit electronically — the employee can immediately access the ROE in their My Service Canada Account

2. Payroll software with ROE Web integration

Most modern Canadian payroll platforms (QuickBooks Payroll, Wagepoint, Payworks, ADP, Ceridian) offer one-click ROE submission directly to Service Canada via API. This is the standard method for businesses with more than 5 employees.

3. Paper ROE (rare)

You can order paper ROE forms from Service Canada by calling 1-800-959-5525. Paper ROEs are no longer recommended — they take longer to process, have higher error rates, and require physical delivery to the employee. Service Canada is actively phasing out paper ROEs.

Understanding ROE Block 16 — Reason for Issuing

Block 16 contains the reason code — the most-scrutinized field on the entire form. The wrong code can delay or disqualify the employee's EI claim. The complete list:

For a deep dive into each code with employer examples, see our [complete ROE codes reference](/blog/roe-codes-complete-list).

Understanding ROE Block 17 — Vacation Pay

Block 17 captures vacation pay paid out as part of the final pay or owed to the employee. This block has three sub-codes:

• ●17A — Vacation pay paid for the period worked: Use when vacation pay is paid out automatically each pay period (common in BC and AB).
• ●17B — Vacation pay paid on separation: Use when the employee receives a lump-sum vacation payout at termination.
• ●17C — Anniversary vacation pay: Use when vacation pay is owed but not yet paid (rare).

The total in Block 17 affects EI calculations, so accuracy matters. For provincial vacation pay rules and calculation help, see our guides for [BC](/blog/vacation-pay-bc), [Alberta](/blog/vacation-pay-alberta), and [Ontario](/blog/vacation-pay-ontario).

Other key ROE blocks

• ●Block 6 — Pay period type: Weekly, biweekly, semi-monthly, monthly, or 13 pay periods per year. Must match what's actually used in payroll.
• ●Block 11 — Last day for which paid: The last day on which the employee earned insurable income.
• ●Block 14 — Expected return date: Required for any leave where return is anticipated (illness, maternity, etc.).
• ●Block 15A — Total insurable hours: Up to the last 53 weeks (or 27 pay periods if shorter). All hours that earned insurable wages.
• ●Block 15B — Total insurable earnings: Up to the last 27 pay periods. The amount EI uses to calculate the benefit rate.
• ●Block 15C — Insurable earnings by pay period: The breakdown of insurable earnings for each of the last 27 pay periods. This is the section that most often contains errors.

Common ROE mistakes that cost employers fines

1. Wrong reason code. Using Code A (layoff) when the actual reason is Code M (dismissal) is the most common error — and the most damaging to the employer if challenged. 2. Missed deadline. Five calendar days, including weekends and holidays. Set a calendar reminder for every termination. 3. Inaccurate insurable hours. Including non-insurable items (vacation pay paid out, severance) in Block 15A. 4. Block 15C errors. Miscounting pay periods or excluding pay periods with zero earnings. 5. Issuing duplicate ROEs. If you issue an amended ROE, it must be marked as such and reference the original serial number. 6. Not issuing an ROE for short leaves. Even a one-week unpaid leave triggers an ROE obligation.

What employees should do with their ROE

Once issued electronically, the ROE is automatically sent to Service Canada and accessible to the employee through their My Service Canada Account. The employee does not need to physically receive a copy to apply for EI — they apply online at https://www.canada.ca/en/services/benefits/ei.html and Service Canada pulls the ROE from its system.

If you issued a paper ROE, you must give one copy to the employee and submit one to Service Canada within the deadline.

How Outsource Bookkeeping handles ROEs for our clients

If you're a payroll client with us, ROE issuance is fully managed. Whenever an employee leaves, goes on leave, or otherwise has an interruption of earnings, we:

1. Calculate the correct insurable hours and earnings using your payroll history 2. Select the correct reason code (verified with you for terminations and dismissals) 3. File the ROE through ROE Web within 48 hours — well inside the 5-day deadline 4. Send you a confirmation copy and notify the employee

This eliminates the most common compliance risk in Canadian payroll. [Book a free consultation](/contact) to learn how we can take ROEs (and the rest of payroll) off your plate.

Related resources

• ●[Complete ROE Codes Reference](/blog/roe-codes-complete-list)
• ●[Vacation Pay BC: Calculation Guide](/blog/vacation-pay-bc)
• ●[Vacation Pay Alberta: Calculation Guide](/blog/vacation-pay-alberta)
• ●[Vacation Pay Ontario: Calculation Guide](/blog/vacation-pay-ontario)
• ●[BC Employer Health Tax Guide](/blog/bc-employer-health-tax-guide)