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Importance of the ROE
When to issue a ROE
Description of Blocks 1 to 19 of the ROE
Summary Chart for insurable earnings and hours
Frequently asked questions
Inquiries regarding insurability
To order ROE forms
Useful Internet links
For ROE assistance
Additional information for all school boards New
Changes to Regulations Concerning Electronic ROEs
Employment Insurance additional information for Employers
The ROE is the single most important document in Employment Insurance (EI). Service Canada uses the information on the ROE to determine whether a person qualifies for EI benefits, the benefit rate and the duration of his/her claim. The ROE also plays an important role in controlling the misuse of EI funds. A ROE must be issued even if the employee has no intention of filing a claim for EI benefits.
Record of Employment on the Web (ROE Web)
The ROE Web is a Service Canada response to a long-standing request from employers to facilitate the ROE creation process. Each year, over one million Canadian employers create eight million multiple-part ROE forms at considerable expense. An employer must complete a ROE form whenever there is an interruption of earnings. ROE Web consists of a suite of applications that enables employers to create, view, amend, print and submit ROEs via the net using Internet technology. To know more...
If you submit ROEs using the paper forms:
You must issue an ROE within five calendar days of either the employee’s interruption of earnings, or the date the employer becomes aware of the interruption.
If you submit ROEs electronically:
If your pay period is weekly, biweekly, or semi-monthly, you must issue an electronic ROE within five days of the end of the pay period during which the employee’s interruption of earnings occurs.
If your pay period is monthly or every four weeks, you must issue an electronic ROE on one of the following dates, whichever is earlier:
When does an interruption of earnings occur?
When an employee:
Exceptions: this seven-day rule does not apply to the two following cases:
An interruption of earnings also occurs when the salary falls below 60% of normal weekly earnings due to illness, injury, quarantine, pregnancy, the need for a parent to care for either newly born or adopted children, or the need to provide care or support to a family member who is gravely ill with a significant risk of death.
In all cases, a ROE must be issued when requested by Service Canada .
Special situations:
The ROE may not have to be issued within the five-day period:
1. Change in Ownership:
This is an interruption of earnings for the employees concerned. However, no ROE is required as long as these two (2) conditions are met:
2. For part-time, on-call or casual workers:
The ROE may not be issued each time there is an interruption of earnings, but it must be issued in the following circumstances:
3. Mass lay-off:
When a large number of employees are being laid off, as in a plant closure, special arrangements can be made regarding ROE issuance. Contact your local Service Canada Centre for more information.
Example of ROE
Each ROE is numbered with a pre- printed serial number. It is important for an employer using paper ROEs to keep records of the serial numbers of the ROEs that have been completed for a period of six (6) years. With ROE Web, serial numbers are assigned as the Web ROE is issued, there is no requirement to keep a record of these serial numbers.
Block 2 - Serial number of ROE amended or replaced
Complete this area when a ROE is issued to amend or correct information provided on a previous ROE. If an amended ROE is completed, all Blocks have to be filled out including the unchanged initial information.
Block 4 - Employer's name and address
Enter the employer's name and address as they appear on Canada Revenue Agency (CRA) remittance form (PD7A).
Block 5 - CRA Business Number (BN)
Enter the BN used to report the employee's EI premiums to CRA. When there are multiple BNs used to report payroll source deductions, please ensure the correct BN is used. Your BN consists of 9 numbers followed by RP and 4 numbers. You must enter the entire 15 characters.
Enter your pay period type as shown in the chart on the reverse side of the ROE form. For employees who are paid solely on commissions or on salary and irregularly paid commissions, use the "weekly" pay period type. For employees who are working on a contract basis and who are paid during pay periods that do not cover the entire period of the contract, e.g. teachers, use the "weekly" pay period type.
Enter the first day of work. If a ROE has been previously issued to the employee because of a separation from employment, enter the date the employee returned to work or the first day of the new contract (unless the current ROE is amending a previous ROE and Block 2 is completed).
Block 11 - Last day for which paid
Enter the last day for which the employee was paid. This would normally be the last day of work. However, sometimes the employment relationship continues after the last day of work. For example:
In this case, January 18, 2008 is the last day for which paid, Block 11, because the employment relationship continued after the last day worked.
Where unpaid wages are owing to an employee on termination, you must enter the last day for which those wages are owed.
When you pay statutory holiday pay, the date you enter in Block 11 should still reflect either the actual last day the employee worked, or the last day for which the employee was paid if the employee was on paid vacation, sick leave or other paid leave. The date in Block 11 should not reflect the date of the statutory holiday. Statutory holidays occurring after the date in Block 11 should be entered in Block 17B.
Block 12 - Final pay period ending date
Enter the final pay period ending date that includes the last day for which paid, Block 11. Blocks 11 and 12 will generally be different dates, except when the last day paid corresponds to the last day of the pay period.
Block 13 – Occupation (Optional)
If you choose to complete this block, provide a description of the employees usual occupation or title.
Block 14 - Expected date of recall (Optional)
If you choose to complete this block, enter the date the employee will be returning to work. Otherwise, check the "unknown" box or the "not returning" box.
Block 15A - Total insurable hours
Enter the total insurable hours worked or paid during the required period. First, identify, according to your pay period type, the number of consecutive pay periods required to calculate this total. Refer to Table 1 — or to the reverse side of the ROE form. Then, determine the total insurable hours for the applicable period starting with the most recent pay period — the pay period which includes the date shown in Block 11. For example, where the pay period type is "weekly", provide the total insurable hours in the last 53 consecutive pay periods, or less if the period of employment is shorter.
Be careful:
Make sure that the total includes hours worked, paid leave and Compensatory Time Off, as they represent paid insurable hours — see the Summary chart for insurable earnings and hours.
A stand-by hour is not an hour worked and is therefore generally not considered to be insurable, unless:
| Pay period type reported in Block 6 | Number of consecutive pay periods to report for Total hours, 15A, or less if period of employment was shorter |
|---|---|
| Weekly | Last 53 |
| Bi-weekly | Last 27 |
| Semi-Monthly | Last 25 |
| Monthly | Last 13 |
| 13 pay periods a year | Last 14 |
Block 15B - Total insurable earnings
Enter the total insurable earnings for the required period. First, identify, according to your pay period type, the number of consecutive pay periods to be used to calculate this total. Refer to Table 2 — or on the reverse side of the ROE form. Then, determine the total insurable earnings for the applicable period starting with the most recent pay period — the pay period which includes the date shown in Block 11. For example, where the pay period type is "weekly", provide the total insurable earnings in the last 27 consecutive pay periods, or less if the period of employment is shorter.
Note:
Be careful:
Block 15C - Insurable earnings by pay period
Complete 15C only if one or more pay periods have no insurable earnings. To establish the number of consecutive pay periods to be entered in Block 15C, refer to Table 2 Show the insurable earnings of the most recent pay period - the pay period which includes the date shown in Block 11- in Block 15C PP1. Also include in Block 15C PP1 all insurable earnings paid/payable on separation - e.g. vacation pay, lieu of notice pay, statutory holiday pay, etc.- that are listed in Block 17. Then, enter each consecutive pay period up to the number of pay periods required and enter 0.00 - which represents NIL - for each pay period having no insurable earnings and no work. Finally, add all amounts from Block 15C and report the total in Block 15B.
Be careful:
Special situations for Blocks 15B and 15C:
For employees who are working on a contract basis and are paid on a different period than the contract, the following method must be used to report the insurable earnings in Block 15B:
Average the total of the insurable earnings paid for the contract period by dividing these earnings by the number of weeks —or part-weeks — in the contract. Then, multiply this weekly average by 27, or less — if the period of employment is shorter — according to the "weekly" pay period type in Table 2.
For employees who are paid solely on commissions or on salary and irregularly paid commissions, the following method must be used to report insurable earnings in Block 15B:
Average the total insurable earnings paid in the last 52 calendar weeks, or less — if the period of employment is shorter — by dividing these earnings by 52, or by the actual number of weeks worked if less. Then multiply this weekly average by 27, or less —if the period of employment is shorter — according to the "weekly" pay period type in Table 2
Block 16 -Reason for issuing this ROE
Enter one of the codes corresponding to the reason for issuing this ROE from the table on the right hand side tear-off portion of the ROE. This table also appears on the reverse side of the ROE form, parts 1 and 3. If none of the reasons in the table apply, use code "K" - other - and provide an explanation in Block 18 "Comments". Avoid the use of code “K - Other”. This code should be used only in exceptional circumstances since codes have been assigned to the most common reasons for issuing an ROE.
| Code | Explanation |
|---|---|
| A | Shortage of work |
| B | Strike or Lockout |
| C | Return to school |
| D | Illness or Injury |
| E | Quit |
| F | Maternity |
| G | Retirement |
| H | Work sharing |
| J | Apprentice Training |
| M | Dismissal |
| N | Leave of absence |
| P | Parental |
| K | Other - explain in Block 18 |
| Z | Compassionate care |
Helpful hint: If the reason for issuing the ROE is an end of contract, an end of season, a temporary shutdown of operations or any other reason equivalent to a "shortage of work", indicate reason code "A". Do not include these comments in Block 18.
Block 17 - Payments of benefits - other than regular pay - paid in, or in anticipation of the final pay period, or payable at a later date during the interruption of earnings, permanent or not, regardless of whether or not these monies are insurable - see the Summary chart for insurable earnings and hours.
17A: Vacation pay: Enter all vacation pay that meets the above.
17B: Statutory holiday pay: Enter the dates of any statutory holidays occurring after the date in Block 11. If the employee’s departure is final, then only the statutory holiday earnings are insurable, and not the hours. Be sure to include the earnings in Block 15B (and 15C if applicable). If the employee’s departure is not final, then both the statutory holiday hours and the statutory holiday earnings are insurable and should be included in Blocks 15A and 15B (and 15C if applicable). Include all statutory holidays you are paying on termination even if they fall in a pay period that occurs after the pay period that includes the date entered in Block 11. Statutory holidays occurring before the date noted in Block 11 should not be shown in Block 17B, but should be included in Blocks 15A and 15B (and 15C if applicable) in the pay period for which they were paid.
17C: Others monies: Enter any other payments, insurable or not, or amounts owing to an employee following the interruption of earnings : e.g. pension payments; both lump sum and ongoing severance payments or retiring allowances; bonuses; wages in lieu of notice; retroactive wage increases; details regarding a Supplemental Unemployment Benefit plan and other.
Do not forget :
The insurable earnings — and only the insurable earnings — entered in Block 17 must also be added to the totals of insurable earnings in Blocks 15B and 15C PP1, when applicable. For example, an amount of vacation pay paid on separation will be added to the totals of 15B and 15C PP1, when applicable. However, a retiring allowance, even if entered in 17C, will not be added to the totals of 15B and 15C PP1 since it's not insurable.
Block 18 - Comments - Comments should only be used in exceptional circumstances to provide additional information or clarification. Do not include comments that only confirm information already on the ROE.
Examples of additional information :
Block 19 - Only complete if paid sick/ maternity/ parental leave or group wage loss indemnity payment after the last physical day worked. If the employee is receiving one of these indemnities, either from the employer or a third party, enter the start date for the indemnity and the weekly or daily rate. Provide any additional details in the "Comments" section, Block 18.
|
Insurable | Allocated to pay period | |||
|---|---|---|---|---|---|
| Type of Earnings | Earnings | Hours | For which they are paid1 | In which they are paid 2 | Last pay period of regular wages 3 |
1- Regular salary and wages — including unpaid wages and salary continuance |
Yes |
Yes |
Yes |
|
|
2- Commissions — regular/irregular |
Yes |
Yes4 |
Yes |
|
|
3- Bonuses, tips, gratuities, cost of living allowances, shift premiums and other incentive payments if paid on separation, see 21 |
Yes |
No |
|
Yes |
|
4- Most non-cash taxable benefits |
No |
No |
|
|
|
5- Taxable benefits provided in the form of cash 5 |
Yes |
No |
|
Yes |
|
6- Income taxable allowances, e.g. taxable car allowance of $400.00 / month 5 |
Yes |
No |
|
Yes |
|
7- Group term life insurance |
No |
No |
|
|
|
8- Automobile standby charge and operating expense benefit |
No |
No |
|
|
|
9- Housing, board and lodging benefits or allowances, with salary for the same pay period |
Yes |
No |
Yes |
|
|
10- Housing, board and lodging benefits or allowances, without cash insurable earnings in the same pay period |
No |
No |
|
|
|
11- Paid leave for a statutory holiday, taken on the day itself, any day recognized instead of the statutory day, or any other day off with pay in place of the statutory day 6 |
Yes |
Yes |
Yes |
|
|
12- Pay for a statutory holiday, occurring after last day worked, when the employee's departure is final |
Yes |
No |
|
|
Yes |
13- Pay for a statutory holiday, occurring after last day worked, when the employee’s departure is not final |
Yes |
Yes |
|
|
Yes |
14 a) - Overtime worked and paid 7 |
Yes |
Yes |
|
Yes |
|
14 b) - Overtime worked and taken as leave 7 |
Yes | Yes | Yes | ||
14 c) - Overtime accumulated and paid on or after termination 7 |
Yes | Yes | |||
Hours |
* | ||||
Earnings |
Yes | ||||
15- Paid lay day - Leave taken |
Yes |
Yes |
Yes |
|
|
16- Paid lay day - No leave taken - if paid on separation see 21 |
Yes |
No |
|
Yes |
|
Yes |
No |
|
Yes |
|
|
18- Pay corrections 8 |
Yes |
Yes |
Yes |
|
|
19- Employer paid sick leave or insurable Wage Loss Insurance |
Yes |
Yes |
Yes |
|
|
20- Accumulated sick leave credits paid out, on anniversary date or not, and taxable as employment income, if paid on termination as part of a retirement allowance see 22 |
Yes |
No |
|
Yes |
|
21- All insurable payments on separation - except overtime 9 |
Yes |
No |
|
|
Yes |
22- Retiring allowances, including bank of accumulated sick leave credits, severance pay, other 10, if paid on termination |
No |
No |
|
|
|
23- Vacation pay, where vacation time is taken, however paid |
Yes |
Yes |
Yes |
|
|
24- Vacation pay, where no time is taken, however paid |
Yes |
No |
|
Yes |
|
25- Vacation pay, paid on separation 9 |
Yes |
No |
|
|
Yes |
26- WCB top-up and WLI (Wage loss insurance plan) top-up paid by the employer — claim accepted |
No |
No |
|
|
|
27- WCB top-up and WLI paid by the employer prior to acceptance |
Yes | No | Yes | ||
28- SUB plan benefits |
No |
No |
|
|
|
29-RRSP contribution paid by employer |
Yes |
No |
|
Yes |
|
30-Amount in lieu of notice paid on termination or after |
Yes |
No |
|
|
Yes |
31-Salary paid for the period of the notice worked or not — salary continuance |
Yes |
Yes |
Yes |
|
|
32- Paid stand-by hours spent at the employee’s place of work at the employer's request |
Yes |
Yes |
Yes |
|
|
33- Stand-by hours spent elsewhere than the employee’s place of work paid at a rate equivalent to or greater than the employee’s regular rate |
Yes |
Yes |
Yes |
|
|
34- Stand-by hours spent elsewhere than the employee’s place of work paid at a rate less than the employee’s regular rate |
Yes |
No |
Yes |
|
|
Notes:
Q1 – Do I have to use the same number of pay periods to determine the total insurable hours — Block 15A — and the total insurable earnings — Block 15B?
A1 – No. There's a chart to determine the total insurable hours and there's a different one to determine the total insurable earnings.
Q2 – What's the difference between the last physical day worked, last day for which paid — Block 11— and final pay period ending date — Block 12?
A2 – The last physical day worked is the actual last day the employee performed services. The last day for which paid is the last day for which you paid EI premiums for the employee. The final pay period ending date is the actual end date covering the full pay period.
Q3 – Under which circumstances would I have to issue an amended Record of Employment?
A3 – An amended Record of Employment must be issued when information needs to be changed or corrected on a previously issued ROE or Service Canada request an amended ROE.
Q4 – Do I have to store a copy of the ROE ?
A4 – You are required to store a copy of the ROE for a six-year period. Web-ROEs are stored electronically for that same period of time. You must ensure that ROEs complete or blank be maintained in a secure environment.
Q5 – Is it mandatory that a copy of each ROE issued be sent to Bathurst?
A5 – You must ensure that a copy of all paper ROEs completed are sent to Bathurst. ROEs beginning with “W” and “S” serial number do not have to.
These types of enquiries should be directed to the Canada Revenue Agency (CRA) . Their telephone number may be found in the Government of Canada blue pages of your local telephone directory.
More information on EI premiums can be obtained from the following CRA sources:
Copies of these publications may be obtained from your local Taxation Services office or on CRA's Internet site listed above.
Please note that since not all offices offer this service in person, we advise that you call first.
Canadian businesses can order ROE forms by :
For more information on how to order ROE forms...
To obtain more information on how to complete the ROE you may call a ROE advisor at one of the telephone numbers listed below :
| Alberta | |
|---|---|
Anywhere in Alberta |
1 800 561-3992 |
| British Columbia and Yukon | |
Anywhere in British Columbia |
1 888 557-7111 |
| Manitoba | |
English |
1 800 663-0983 |
French |
1 877 342-2983 |
| New Brunswick | |
Anywhere in New Brunswick |
1 888 650-5300 |
| Newfoundland and Labrador | |
Anywhere in Newfoundland and Labrador |
1 800 533-5857 |
| Northwest Territories and Nunavut | |
Anywhere in Northwest Territories and Nunavut |
1 800 561-3992 |
| Nova Scotia | |
| Nova Scotia | 1 800 268-6567 |
| Ontario | |
Anywhere in Ontario |
1 800 263-8364 |
| Prince Edward Island | |
Anywhere in Prince Edward Island |
1 866 709-6389 |
| Québec | |
Anywhere in Québec |
1 800 318-3658 |
| Saskatchewan | |
Anywhere in Saskatchewan |
1 800 667-7554 |
| United States | |
English and French |
1 800 263-8364 |