Record of Employment (ROE) Canada 2026: Complete Guide for Employers & Employees

The Record of Employment (ROE) Canada is the most important document for anyone applying for Employment Insurance (EI) benefits [citation:10]. Issued by employers, the ROE provides Service Canada with the information needed to determine a former employee’s eligibility for EI, the amount of benefits they’ll receive, and how long they can collect them [citation:4].

Whether you’re an employer looking for guidance on issuing ROEs, or an employee trying to understand what happens after your job ends, this comprehensive guide explains everything you need to know about the Record of Employment (ROE) Canada in 2026.

What Is a Record of Employment (ROE)?

A Record of Employment (ROE) Canada is an official document that an employer must complete for every employee who experiences an interruption of earnings [citation:1]. The ROE contains crucial information about the employment relationship, including:

• Employee and employer information — names, addresses, Social Insurance Number (SIN), and the employer’s business number [citation:4].
• Employment dates — the first day worked and the last day for which the employee was paid [citation:4].
• Insurable earnings and hours — total hours and earnings that qualify under Canada’s EI program over the past 52 weeks [citation:4].
• Reason for issuing the ROE — the code that explains why the interruption of earnings occurred (e.g., layoff, quit, maternity leave) [citation:4].
• Expected date of recall — if the employee is on temporary layoff, when they might return to work [citation:4].

Why Is the ROE Important?

The information on the Record of Employment (ROE) Canada is used by Service Canada to make three key decisions about an EI claim [citation:4][citation:10]:

• Eligibility: Does the claimant qualify for EI benefits?
• Benefit amount: How much money will the claimant receive weekly?
• Duration: For how many weeks will the claimant receive benefits?

Without an ROE, an employee cannot successfully apply for EI [citation:7]. This makes it one of the most important statutory obligations an employer must fulfill [citation:10].

When Must an Employer Issue a Record of Employment Canada?

An employer must issue an Record of Employment (ROE) Canada every time an employee has an “interruption of earnings.” Under the Employment Insurance Regulations, an interruption of earnings occurs when an employee has or is anticipated to have seven consecutive calendar days with no work and no insurable earnings from the employer [citation:4][citation:6].

Common Scenarios That Trigger an ROE

• Termination or layoff — the employee is let go, either permanently or temporarily [citation:4].
• Resignation — the employee quits their job [citation:4].
• Leave of absence — maternity leave, parental leave, sickness leave, or other approved leaves [citation:7].
• Seasonal employment — the end of a seasonal work period [citation:4].
• Reduction in earnings — if the employee’s salary falls below 60% of their regular weekly earnings [citation:4].

Special Rules for Irregular Schedules

For employees with irregular schedules or part-time work, an interruption of earnings is not triggered by a normal seven-day break in their schedule [citation:4]. However, an employer must issue an ROE when the employee is terminated or has not done any work or earned insurable earnings for 30 days [citation:4].

Record of Employment Canada: Issuance Deadlines

The deadline for issuing an Record of Employment (ROE) Canada depends on whether the employer uses a paper or electronic system [citation:1][citation:4].

ROE Type	Deadline	Details
Paper ROE	5 calendar days	From the first day of the interruption of earnings or the day the employer becomes aware of it [citation:1][citation:7].
Electronic ROE	5 calendar days after the end of the pay period	Applies to weekly, bi-weekly, or semi-monthly pay cycles [citation:4][citation:7].
Electronic ROE (Monthly Pay)	Earlier of: 5 days after pay period ends, or 15 days after first day of interruption [citation:4].	Applies to monthly pay cycles or those with 13 or fewer pay periods per year [citation:1].

How to Issue a Record of Employment Canada

Option 1: Electronic ROE

Most employers issue ROEs electronically through one of two methods [citation:5][citation:10]:

• ROE Web — an online application that allows employers to submit ROEs directly to Service Canada [citation:10].
• Secure Automated Transfer — a bulk file transfer method for employers with high volumes of ROEs [citation:5].

Electronic ROEs are the preferred method. When issued electronically, employees can access their ROE through their My Service Canada Account [citation:7].

Option 2: Paper ROE

Some employers still use paper ROE forms. To order paper forms, call the Employer Contact Centre at 1-800-367-5693 [citation:3][citation:9]. When completing a paper ROE, the employer must [citation:1]:

• Provide a copy to the employee within 5 calendar days
• Send a copy to the Commission (Service Canada)
• Keep a copy as part of employer records

What If an Employer Is Bankrupt or Unavailable?

If an employer is bankrupt or unable to provide an ROE, the employee can provide a statement containing evidence of their hours and insurable earnings [citation:1]. The Commission will then determine the number of hours of insurable employment on the basis of payroll and personnel records provided by the trustee [citation:1].

Common Mistakes on a Record of Employment Canada

Errors on an Record of Employment (ROE) Canada can delay an employee’s EI claim. Employers should be careful to avoid these common mistakes [citation:6]:

• Incorrect reason code — entering the wrong code for why employment ended. This can affect EI eligibility and benefit calculations.
• Missing or incorrect SIN — a Social Insurance Number error can prevent the ROE from being linked to the correct EI claim.
• Missing earnings or hours — failing to report all insurable earnings in the last 52 weeks.
• Late issuance — missing the 5-day deadline for paper ROEs or the pay-period deadline for electronic ROEs.
• Disputes over the reason for separation — if an employer claims the employee quit, but the employee claims constructive dismissal, Service Canada will investigate [citation:7].

Frequently Asked Questions About Record of Employment Canada

Expert Tips for Employers and Employees

For Employers

• Know when to issue an ROE: It’s not just for terminations. Issue an ROE for any interruption of earnings, including leaves of absence [citation:7].
• Use electronic ROEs: They’re faster, more secure, and easier for employees to access through their Service Canada accounts [citation:5].
• Meet the deadlines: The 5-day deadline is strict. Late issuance can result in penalties and liability [citation:7].
• Check your entries: An incorrect reason code or SIN can delay an employee’s EI claim. Double-check all information before submitting [citation:6].
• Seek advice for complex situations: If there’s a dispute about the reason for separation, or you’re unsure about the correct code, consult an employment lawyer [citation:7].

For Employees

• Apply for EI as soon as you stop working: Don’t wait for your ROE. You can apply online and the ROE will be matched to your claim later [citation:7].
• Check your My Service Canada Account: If your employer issues ROEs electronically, your ROE will be available here [citation:7].
• If your employer doesn’t issue an ROE, contact Service Canada: They have processes to help you complete your EI application, especially if your employer is bankrupt or unavailable [citation:1].
• Keep copies of your pay stubs and employment records: These can serve as evidence of your insurable hours and earnings if your ROE is missing or incorrect [citation:1].