How to Complete the Record of Employment Form

This guide is for you if:

• you are an employer who completes Record of Employment (ROE) forms for your employees;

• you work for a small, medium, or large business and complete ROEs on behalf of that organization; or

• you are a professional, such as an accountant, bookkeeper or payroll processor who completes ROEs on behalf of your clients.

If you are looking for interactive instructions, with examples of the ROE form, view the ROE Tutorials. These tutorials will walk you through completing an ROE in the Recommended Order, completing an ROE Block by Block, completing Block 15, completing Block 17 and point out some Mistakes to avoid when completing an ROE.

Table of Contents

Chapter 1: Understanding the Record of Employment form
Is this guide for you?
What is an ROE?
- What is an electronic ROE?
- What is a paper ROE?
What does Service Canada do with the information on the ROE?
What are insurable earnings and insurable hours?
What happens when earnings and hours are not insurable?
What is an interruption of earnings?
When do I have to issue an ROE?
What is my deadline for issuing an ROE?
- If you issue ROEs on paper
- If you issue ROEs electronically
Do I still have to give a copy of electronic ROEs to employees?
How long do I have to keep payroll records related to ROEs?
Do I have to store paper copies of the ROE?
Where do I send Part 2 of the paper ROE?
Where do I send other ROE-related documents or correspondence?
Can I make changes to a paper ROE after I’ve completed it?
Can I cancel an ROE?
When do I have to issue an amended ROE?
How do I issue an amended ROE electronically?
How do I issue an amended ROE using a paper form?
What should I do with void or surplus paper ROEs?
How do I order paper ROE forms?
What if I need more information?

Chapter 2: Block-by-block instructions for completing the Record of Employment
In what order should I complete the blocks of the ROE?
Block 1, Serial number
Block 2, Serial number of ROE amended or replaced
Block 3, Employer’s payroll reference number (optional)
Block 4, Employer’s name and address
Block 5, CRA Business Number (Payroll Account Number)
Block 6, Pay period type
Block 7, Employer’s postal code
Block 8, Employee’s Social Insurance Number
Block 9, Employee’s name and address
Block 10, First day worked
Block 11, Last day for which paid
Block 12, Final pay period ending date
Block 13, Occupation (optional)
Block 14, Expected date of recall (optional)
Block 15A, Total insurable hours
Block 15B, Total insurable earnings
Block 15C, Insurable earnings by pay period
Block 16, Reason for issuing this ROE
Block 17, Separation payments
- Block 17A, Vacation pay
- Block 17B, Statutory holiday pay
- Block 17C, Other monies
Block 18, Comments
Block 19, Paid sick/maternity/parental/compassionate care leave or group wage loss indemnity payment
Block 20, Language
Block 21, Telephone number of issuer
Block 22, Certification

Chapter 3: Instructions for special groups of workers
Contract workers who are not paid on a regular basis
Real estate agents
Commission salespeople
Teachers

Chapter 4: Need more information?
Enquiries about insurability
Useful Web sites
To order ROEs or to speak to an ROE advisor

Annex 1 - Summary chart: Type of earnings, insurable/non-insurable earnings and hours, and pay-period allocation
Annex 2 - Example of a blank paper ROE
Annex 3 - Example of a completed paper ROE
Annex 4 - Example of a completed electronic ROE