Record of Employment for Maternity Leave: 2026 Canadian Employer Guide

What Is the ROE for Maternity Leave — and Who Triggers It?

Every time a Canadian employee stops working to take maternity or parental leave, the employer must issue a Record of Employment (ROE) for maternity leave to Service Canada. The ROE tells Service Canada the employee's insurable earnings, insurable hours, the reason for the interruption (Code P), and any outstanding vacation pay — information Service Canada uses to determine EI maternity and parental benefit eligibility and weekly benefit amounts.

Unlike layoffs where departure can be sudden, maternity and parental leaves are almost always planned in advance. That gives employers time to prepare the ROE correctly. Yet ROE errors on maternity leaves are among the most common payroll compliance issues seen in Service Canada reviews — particularly in Blocks 15, 17, and the code selection.

When Must You Issue the ROE for Maternity Leave?

An ROE is required whenever an employee experiences an interruption of earnings — defined as 7 or more consecutive calendar days without wages. Going on maternity or parental leave almost always triggers this threshold.

Best practice: Issue the ROE immediately after processing the employee's final pay run before the leave begins. Do not wait until Day 5. Service Canada begins processing the EI claim as soon as the ROE is received — delays in ROE submission directly delay the employee's first EI payment.

Employer top-up plans: If your company has a registered Supplemental Unemployment Benefit (SUB) plan, you can top up EI payments during the leave — including the 2-week waiting period — without reducing the employee's EI benefits. The SUB plan registration number must be included in Block 18 of the ROE.

ROE Code P: The Right Code for Every Type of Parental Leave

For all maternity and parental leaves, use Code P — Parental. Code P covers:

• ●Maternity leave (taken by the birth parent before or after birth, up to 15 weeks)
• ●Standard parental leave (either or both parents, up to 35 weeks at 55% of insurable earnings)
• ●Extended parental leave (either or both parents, up to 61 weeks at 33% of insurable earnings)
• ●Adoption leave (also covered under parental benefits)

Do not use Code N (Leave of Absence). Code N is for personal leaves that do not involve EI benefits. Using Code N on a maternity leave triggers a manual eligibility review that can delay the employee's claim by several weeks.

For a complete reference of all 26 ROE codes with employer examples, see our [ROE codes complete list](/blog/roe-codes-complete-list).

How to Complete Each Block of the Maternity Leave ROE

Block 10 — First Day Worked

Enter the first day of the current period of employment. For continuing employees, this is typically the start of employment or the return-from-leave date after any prior ROE.

Block 11 — Last Day for Which Paid

Enter the actual last day the employee received wages from you. This is typically the day before the unpaid leave begins. It is not the baby's due date, not the last day of the pay period, and not the first day of leave. It is the final calendar day for which regular employment earnings were paid.

Block 12 — Final Pay Period Ending Date

Enter the last calendar day of the pay period in which the employee was last paid. This is often a few days after Block 11. For a bi-weekly payroll where the last day worked was Wednesday May 6, Block 12 would be the end of that pay period — e.g., Saturday May 9.

Block 15 — Insurable Hours and Earnings

Report insurable hours (Block 15A) and insurable earnings (Block 15B) for the most recent 27 pay periods, or since the start of employment if shorter. Insurable earnings are not identical to gross wages — they exclude certain non-cash taxable benefits, employer RRSP contributions, and some allowances. Refer to the [CRA T4001 Employers' Guide](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001.html) for the authoritative definition.

Block 15 data directly determines the employee's weekly EI benefit rate. An error here can trigger a benefit adjustment that affects the employee for the full duration of their leave.

Block 17 — Vacation Pay

Block 17 is the most frequently mishandled block on maternity leave ROEs. You must report all vacation pay owed to or paid to the employee — both amounts already paid and amounts accrued but unpaid.

If your policy is to continue vacation accrual during the leave and pay it on return: Report zero in both 17A and 17B, and add a note in Block 18 explaining the policy. Service Canada accepts this arrangement.

If your policy is to pay out all accrued vacation at the start of the leave: Report the full payout amount in Block 17A. This is treated as a lump-sum payment and added to insurable earnings for the relevant pay period.

Block 18 — Comments

Always use Block 18 for maternity leave ROEs to include:

• ●The employee's expected return-from-leave date (even if approximate)
• ●Your SUB plan registration number if your company has a registered top-up plan
• ●Your vacation accrual policy if vacation will continue to accrue during the leave rather than being paid out
• ●Whether the leave is expected to be standard or extended parental, if the employee has communicated this preference

EI Maternity and Parental Benefits: Key Facts Employers Are Asked

Employees frequently direct benefit questions to payroll teams. The key numbers for 2026:

The maximum insurable earnings for 2026 are $65,700, making the maximum weekly EI benefit approximately $695/week for standard benefits and $417/week for extended parental.

There is a 2-week waiting period before EI benefits begin. Employees must absorb this period without EI income. Employers with a registered SUB plan can top up EI during the waiting period without reducing the employee's benefit entitlement.

Employees choose standard or extended parental benefits when they apply — they cannot switch after the claim is established. This is the employee's decision alone. Employers do not select the parental benefit type on behalf of employees.

When the Employee Returns: No New ROE Required

When an employee returns from maternity or parental leave and resumes regular work, you do not issue a new ROE. The return to work ends the interruption of earnings. Your only obligation is to resume payroll at the agreed-upon rate.

A new ROE would only be required if the employee subsequently:

• ●Resigns or is terminated after returning
• ●Begins a new leave (a second parental leave, a medical leave, etc.)
• ●Experiences a new 7-consecutive-day gap without earnings

Make sure your payroll system reflects the correct return-to-work date and any changes to salary, benefits, or hours agreed upon before the leave began.

Common Maternity Leave ROE Mistakes

For the full step-by-step ROE Web filing process, see our guide on [how to issue an ROE in Canada](/blog/how-to-issue-roe-employer-guide). For a complete explanation of all ROE triggers — layoffs, resignations, and all leave types — see the [Record of Employment complete employer guide](/blog/record-of-employment-canada-guide).

Managing Payroll Through a Maternity Leave

Maternity and parental leaves are predictable payroll events. With the right process, an ROE for maternity leave should take under 20 minutes to complete and submit via ROE Web. The key is building ROE issuance into your standard employee offboarding checklist so nothing falls through the cracks.

Our [payroll bookkeeping service](/services/payroll) handles ROE submissions for all leave types — maternity, parental, medical, and layoff — alongside T4 preparation, source deduction remittances, and monthly payroll reconciliations. For broader financial management, our [monthly bookkeeping service](/services/monthly-bookkeeping) delivers CPA-ready financial statements by the 10th of every month.

[Book a free consultation](/contact) to get your payroll and leave management process running without compliance gaps.