Resources · Compliance
Record of Employment (ROE) Filing Guide for Canadian Employers
Everything a small business needs to file an ROE correctly: when it's required, the 5-day deadline, the 53-week and 27-week reference periods, and every Service Canada reason code — in plain English.
What is a Record of Employment?
A Record of Employment (ROE) is the single most important document in the Employment Insurance (EI) program. Service Canada uses the ROE to decide whether a former employee qualifies for EI, how much they'll receive, and how long benefits will last. As the employer you are legally required to issue one for every interruption of earnings — even when the employee tells you they won't apply for EI.
When do you have to issue an ROE?
You must issue an ROE any time an employee has an interruption of earnings, including:
- Termination, dismissal, or resignation.
- Layoff (temporary or indefinite).
- Maternity, parental, compassionate care, or family caregiver leave.
- Sickness or injury lasting seven or more consecutive days.
- Any period of seven consecutive calendar days without work and insurable earnings.
- When the employee's salary drops below 60% of regular weekly earnings due to illness, injury, or leave.
Filing deadlines
- Electronic (ROE Web): 5 calendar days after the end of the pay period in which the interruption occurred.
- Paper ROE: 5 calendar days after the interruption, or the first day of the next pay period, whichever is later.
- Weekly / bi-weekly / semi-monthly / monthly: the 5-day clock starts at the end of the pay period, not the last day worked.
The 53-week rule (Block 15A)
Block 15A reports the employee's total insurable hours. Add every insurable hour from the last 53 consecutive pay periods before the interruption — or the entire period of employment if the employee has been with you for less time. Include paid vacation hours, paid statutory holidays, and paid sick time. Exclude unpaid leave.
The 27-week rule (Blocks 15B and 15C)
Block 15B reports the employee's total insurable earnings over the last 27 consecutive pay periods (or the entire employment period, if shorter). Block 15C breaks those earnings down pay period by pay period — Service Canada uses this to calculate the EI benefit rate under the variable best-weeks formula.
ROE reason codes (Block 16)
| Code | Reason | Use when… |
|---|---|---|
| A | Shortage of work / end of contract or season | Layoff, seasonal end, fixed-term contract ends. Most common code. |
| B | Strike or lockout | Work stoppage due to labour dispute. |
| D | Illness or injury | Non-work-related illness/injury; employee will apply for EI sickness. |
| E | Quit | Employee resigned. Sub-codes E00–E09 explain why. |
| F | Maternity leave | Employee is starting maternity leave. |
| G | Retirement | Mandatory or approved retirement. |
| H | Work-sharing | Employee is enrolled in an EI Work-Sharing agreement. |
| J | Apprentice training | Apprentice attends approved in-class training. |
| K | Other | Only when nothing else fits. Requires a comment in Block 18. |
| M | Dismissal or suspension | Fired for cause or misconduct. Requires Block 18 comments. |
| N | Leave of absence | Approved unpaid leave (education, personal, compassionate). |
| P | Parental leave | Employee is starting parental (or adoption) leave. |
| Z | Compassionate care / family caregiver | Employee taking EI compassionate care or family caregiver leave. |
Common ROE mistakes to avoid
- Missing the 5-day deadline — Service Canada can issue penalties up to $2,000 per ROE.
- Reporting vacation pay in Block 17A instead of the appropriate 17B/17C sub-block.
- Using Code K "Other" when Code A "Shortage of work" is correct — this delays the employee's EI claim.
- Forgetting to include statutory holiday pay in insurable earnings.
- Issuing paper ROEs when your payroll runs electronically — ROE Web is faster and eliminates the copy the employer keeps.
How Canadian Payroll helps
Canadian Payroll builds Block 15A and 15B totals from every pay stub you issue and pre-fills the ROE Web XML file — you review, add the reason code, and upload. It's included in every plan.
This guide summarizes Service Canada's ROE requirements as of 2026 for general information. Always verify current rules at canada.ca — How to complete the ROE.