Record of Employment in Canada: Deadlines and Reason Codes

A Canada Record of Employment, usually just called the ROE, is the form an employer must complete every time an employee stops working or sees a significant drop in pay. Service Canada uses it to decide whether the person qualifies for Employment Insurance, how large the weekly payment will be, and how long benefits last.1Employment and Social Development Canada. Record of Employment The obligation sits with the employer, and it applies even when the employee has no plan to file an EI claim.2Government of Canada. Employers: How to Complete the Record of Employment (ROE) Form

When an Employer Has to Issue an ROE

The trigger Service Canada uses is an “interruption of earnings.” The most common version is seven consecutive calendar days with no pay. That clock runs whether or not the employee was scheduled to work during those days.1Employment and Social Development Canada. Record of Employment

The second trigger is a drop in weekly insurable earnings below 60 percent of the employee’s normal amount. This one shows up most often with illness, injury, or pregnancy, where the person is still on the payroll but earning far less than usual.1Employment and Social Development Canada. Record of Employment

An ROE is also required whenever employment ends outright, including layoff, dismissal, resignation, retirement, or the start of any leave of absence such as parental or compassionate care leave.3Canada Revenue Agency. What Should You Do if an Employee Has an Interruption of Earnings?

Filing Deadlines

The deadline depends on whether the ROE is filed electronically or on paper, and on how often the employer runs payroll.

For employers filing electronically with 14 or more pay periods per year (weekly, bi-weekly, or semi-monthly), the ROE must reach Service Canada within five calendar days after the end of the pay period in which the interruption fell. Employers with 13 or fewer pay periods per year (monthly payroll) have 15 calendar days from the first day of the interruption.4Department of Justice Canada. Employment Insurance Regulations SOR/96-332 – Section 19

Paper ROEs work differently. The employee’s copy has to be delivered within five days of whichever comes later: the first day of the interruption, or the day the employer became aware it happened.4Department of Justice Canada. Employment Insurance Regulations SOR/96-332 – Section 19 There is no grace period. The obligation begins the moment the interruption occurs.

How the ROE Is Submitted

Most Canadian employers now file electronically through ROE Web, a secure portal that sends the form directly to Service Canada.5Government of Canada. Access Record of Employment on the Web for Employers Smaller employers usually use the ROE Web assistant, a guided online form with built-in error checking. Employers with compatible payroll software can extract data and upload up to 1,200 ROEs at once. A third option, Secure Automated Transfer, is used mainly by payroll service providers running high volumes.1Employment and Social Development Canada. Record of Employment

When the ROE is filed electronically, the employer does not need to hand over a paper copy. The employee can view and download it through My Service Canada Account.7Government of Canada. Employers: How to Complete the Record of Employment (ROE) Form
The paper form (SC-INS2106) is a one-page triplicate. Part 1 goes to the employee for the EI application, Part 2 is mailed to the Service Canada processing centre, and Part 3 stays with the employer.6Government of Canada. Employers: How to Complete the Record of Employment (ROE) Form

What Goes on the Form

The ROE is built from payroll records, and each piece of information sits in a numbered block:8Government of Canada. Employment Insurance: How to Complete the Record of Employment Form

  • Block 10 records the employee’s first day worked.
  • Block 11 records the last day for which the employee was paid, including vacation pay or statutory holiday pay.
  • Block 12 records the final pay period ending date, which anchors the earnings timeline.
  • Block 15 is the most detailed section. Block 15A holds total insurable hours, Block 15B holds total insurable earnings, and Block 15C breaks earnings down by pay period for the most recent weeks of employment.
  • Block 16 holds a single-letter code identifying why the employee stopped working.

Block 15 deserves the closest attention. Service Canada uses those figures to calculate the weekly benefit amount through a “variable best weeks” method, looking at the highest-earning weeks in the qualifying period.9Government of Canada. Variable Best Weeks Any error in Block 15 flows straight into the benefit rate, so the numbers need to match payroll before the form is submitted.

Reason Codes in Block 16

The single letter in Block 16 shapes what happens next. Some codes lead to prompt payment, others trigger extra scrutiny, and a few can result in a denial. The main ones:2Government of Canada. Employers: How to Complete the Record of Employment (ROE) Form

  • Code A covers shortage of work or layoff, including contract endings and seasonal shutdowns. This is usually the smoothest path to regular EI.
  • Code B is used when the employee is off due to a strike or lockout.
  • Code D covers illness or injury and points the claim toward EI sickness benefits rather than regular benefits.
  • Code E is used when the employee quit. Voluntarily leaving without “just cause” can disqualify a person from benefits, so this code triggers extra review.
  • Code F applies to maternity leave for a person who is pregnant or has recently given birth. It does not apply to adoptive parents.
  • Code M covers dismissal or suspension. Depending on the reason, benefits may be delayed or denied.
  • Code N is used for any unpaid leave of absence not covered by another code.
  • Code P covers parental or adoption leave.
  • Code Z is used for compassionate care or family caregiver leave to care for a gravely ill family member.
  • Code K is the “other” catch-all. It requires a written explanation in Block 18 and is used for things like a change in payroll frequency, a change of business ownership, or an ROE requested by Service Canada.

Picking the wrong code is one of the most common ROE mistakes and can hold up an employee’s claim for weeks. When the fit is uncertain, Code K with a clear comment in Block 18 is safer than forcing a more specific code that does not quite match the facts.

Correcting an ROE After It Has Been Filed

Errors surface all the time. Dates get typed wrong, an earnings figure is off, or the reason code no longer reflects what actually happened. An ROE filed through ROE Web can be amended directly in the system. The correction receives a new serial number, and the original number moves into Block 2 as the ROE being replaced. ROEs filed within the past 12 years can be amended this way, and the employer has to attest to the accuracy of the corrected data before submitting.10Government of Canada. Record of Employment (ROE) Web User Guide

For a paper ROE, the correction is made by completing a new form with the correct information and sending it to Service Canada, noting that it replaces the earlier version.

If Your Employer Will Not Issue an ROE

You do not need the ROE in hand to apply for EI. Apply as soon as you can, because waiting more than four weeks after your last day of work can cost you benefits.

Before assuming the form is missing, log into My Service Canada Account. Employers who file through ROE Web are not required to give you a paper copy, so the ROE may already be sitting in your account. If it is not there, ask the employer in writing and give them a week or two to respond.

If nothing arrives, you can ask Service Canada to step in by submitting form INS3166, the Request for Record of Employment, at a Service Canada Centre or by mail.11Canada.ca. Request for Record of Employment – INS3166 Service Canada will contact the employer, and if that fails, it can decide your eligibility using whatever proof of hours and earnings you can supply, such as pay stubs, bank deposit records, or a written statement.4Department of Justice Canada. Employment Insurance Regulations SOR/96-332 – Section 19

Penalties and Record Retention

Employers who knowingly file false or misleading information on an ROE face penalties under the Employment Insurance Act, and late filing or failing to issue an ROE can result in fines as well.1Employment and Social Development Canada. Record of Employment

Employers also have to keep all payroll records tied to ROEs for six years after the year the information relates to, whether the ROE was filed electronically or on paper. For paper filers, this includes Part 3 of the triplicate form.2Government of Canada. Employers: How to Complete the Record of Employment (ROE) Form Those records are what Service Canada asks for during an audit, and they are the employer’s best defence if the hours or earnings on an ROE are ever challenged.