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Record of Employment (ROE): Deadlines, Codes & Employer Obligations
A Record of Employment (ROE) is a federally required document issued by an employer when an employee experiences an interruption of earnings. The ROE provides Service Canada with details about:
- Employment dates
- Insurable hours
- Insurable earnings
- The reason employment ended
The Record of Employment is essential for determining eligibility for Employment Insurance (EI) benefits.
Without an accurate ROE, EI benefits may be delayed or denied.
When Does an Employer Have to Issue an ROE?
An employer must issue a Record of Employment whenever there is an interruption of earnings.
An interruption of earnings generally occurs when:
- Employment ends (termination or resignation)
- An employee is laid off
- There are 7 consecutive calendar days with no work and no insurable earnings
- An extended unpaid leave begins
- A payroll account number changes
The obligation arises automatically. Employees do not need to request the ROE first.
How Long Does an Employer Have to Issue an ROE?
In most cases:
- Paper ROE: within 5 calendar days after the interruption of earnings
- Electronic ROE: within 5 calendar days after the end of the pay period in which the interruption occurred
Failure to meet these timelines can delay EI benefits and may trigger Service Canada follow-up.
As Christopher Achkar, employment lawyer and founder of Achkar Law, explains:
“Whether you’re an employer issuing a Record of Employment or an employee relying on one for benefits, accuracy and timing are critical. Speaking to a lawyer can help you avoid costly mistakes and ensure your rights are protected.”
ROE Codes Explained
The “reason for issuing” code on a Record of Employment explains why the interruption of earnings occurred. These codes directly affect Employment Insurance eligibility and may later be examined in employment disputes.
Common ROE codes include:
- Code A – Shortage of Work / End of Contract or Season
- Code B – Strike or Lockout
- Code D – Illness or Injury
- Code E – Quit (Resignation)
- Code F – Maternity Leave
- Code G – Retirement
- Code L – Leave of Absence
- Code M – Dismissal
- Code P – Parental Leave
- Code K – Other
These codes are not administrative labels. They signal to Service Canada how the employment relationship ended.
An incorrect ROE code may:
- Delay EI benefits
- Trigger misconduct investigations
- Create inconsistencies in wrongful dismissal or constructive dismissal claims
Employers should ensure the issuing code reflects the true legal basis for separation. Employees should review their ROE carefully for accuracy.
What Does an ROE Look Like?
A Record of Employment is a standardized Service Canada form, typically submitted electronically.
It includes:
- Employee’s name and SIN
- First day worked
- Last day paid
- Total insurable hours
- Total insurable earnings
- Pay period information
- Reason-for-issuing code
- Employer payroll information
Employees can access electronic ROEs through their My Service Canada Account.
Can an Employee Request an ROE at Any Time?
An employee may request a copy of their ROE at any time. However, an employer is legally required to issue an ROE only when an interruption of earnings occurs.
If an interruption has occurred and the employer has not issued the ROE, the employee may contact Service Canada for assistance.
What Happens If an ROE Is Incorrect?
If there is a mistake on a Record of Employment, such as incorrect hours, earnings, or issuing code, the employer must submit a corrected ROE.
Errors can:
- Delay EI payments
- Trigger investigations
- Create legal exposure in employment disputes
Prompt correction reduces risk for both parties.
Employer Responsibilities Regarding ROEs
Employers must:
- Issue the ROE within required timelines
- Ensure all information is accurate
- Select the correct issuing code
- Maintain consistent documentation between payroll, termination letters, and the ROE
The Record of Employment is a federally regulated document. It is not optional payroll paperwork.
Speak With an Employment Lawyer About ROE Issues
A delayed or inaccurate Record of Employment can postpone EI income for employees and increase compliance exposure for employers.
If you are concerned about an ROE deadline, issuing code, or eligibility issue, legal guidance can help clarify your rights and obligations.
Call toll-free: 1-800-771-7882
Confidential consultations available across Ontario and BC.
The article in this client update provides general information and should not be relied on as legal advice or opinion. This publication is copyrighted by Achkar Law Professional Corporation and may not be photocopied or reproduced in any form, in whole or in part, without the express permission of Achkar Law Professional Corporation. ©