When Employers Must Issue an ROE
ROE deadlines, reason codes and Block 15 rules for Canadian employers. What Beanflow can draft for ROE Web, and what you still file in Service Canada.
Last updated August 2026
At a glance
- An ROE is a form employers must issue when an employee experiences an interruption of earnings — resignation, dismissal, layoff, leave, or retirement.
- The ROE tells Service Canada how much the employee earned, how long they worked, and why the job stopped. Service Canada, not the employer, decides whether the employee receives EI benefits.
- An ROE is still required when there is an interruption of earnings, even if the employee does not intend to apply or may not qualify for regular EI.
- Electronic ROEs are generally due within 5 calendar days after the end of the pay period in which the interruption occurs; paper ROEs and monthly or four-week pay periods have different timing rules.
- Block 15A reports total insurable hours, 15B total insurable earnings for the required period, and 15C insurable earnings by pay period.
- Employers issue ROEs through ROE Web, an authorized payroll-provider transmission service, or official paper forms. Beanflow Payroll can prepare a draft ROE Web extract for a narrow set of cases; it does not submit or issue the ROE.
What is a Record of Employment?
The Record of Employment (ROE) is the form employers use to report an interruption of earnings and the employee's insurable employment history. Under the general seven-day rule, an interruption occurs when an employee has seven consecutive calendar days with no work and no insurable earnings, but special rules apply to some occupations and payment situations. Service Canada uses the ROE when administering Employment Insurance claims.
When must you issue an ROE?
An employer must issue an ROE when there is an interruption of earnings. This happens when:
- The employee quits or resigns
- The employee is dismissed (terminated for cause or without cause)
- The employee is laid off (temporary or indefinite)
- The employee goes on a leave that creates an interruption of earnings, including maternity, parental, sickness, compassionate-care, or other unpaid leave
- The employee retires
- The employer sells or transfers the business (in some cases)
- The employee has seven or more consecutive calendar days with no work and no insurable earnings from the employer, including some situations where wage-loss benefits are paid by an insurer; special interruption-of-earnings rules may apply
Service Canada requires an ROE whenever there is an interruption of earnings, or when it requests one, even if the employee does not intend to apply for EI. The form records the employment facts. It is not an approval for benefits.
ROE filing deadlines
For weekly, bi-weekly, and semi-monthly payroll, an electronic ROE is generally due within 5 calendar days after the end of the pay period in which the interruption occurred. For monthly or every-four-week payroll, the electronic deadline is generally the earlier of 5 calendar days after period end or 15 calendar days after the first day of the interruption. A paper ROE is generally due within 5 calendar days of the interruption or the day the employer becomes aware of it. Check the Service Canada guide for special cases.
ROE reason codes
Block 16 records the reason for issuing the form. The code informs Service Canada's claim processing, but the employer does not decide EI eligibility. Common codes include:
| Code | Reason | When to use |
|---|---|---|
| A | Shortage of work | Layoff due to lack of work (business downturn, seasonal end). |
| B | Strike or lockout | Employee is on strike or has been locked out. |
| C | Return to school (being phased out) | Service Canada generally directs employers to use Code E for a quit to return to school, or Code J for approved apprenticeship training. |
| D | Illness or injury | Employee left due to own illness, injury, or medical quarantine. |
| E | Quit | Employee voluntarily resigned. |
| F | Maternity | Employee left for maternity leave. |
| G | Mandatory retirement / approved workforce reduction | Use for mandatory retirement or an approved Work Force Reduction. Voluntary retirement is generally Code E. |
| H | Work sharing | Employee is participating in a work-sharing program. |
| J | Apprentice training | Employee left for apprentice training. |
| K | Other | Use only in exceptional circumstances when no specific code applies, with the required explanation. |
| M | Dismissal or suspension | The employer initiated the separation for a reason other than layoff or mandatory retirement, or suspended the employee. |
| N | Leave of absence | Temporary unpaid leave that is not better described by illness, maternity, parental, or compassionate-care/family-caregiver codes. |
| P | Parental | Parental or adoption leave. |
| Z | Compassionate care / family caregiver | Leave to claim compassionate-care or family-caregiver benefits. |
Paper ROEs use the letter codes in this table. Electronic ROE Web and payroll-extract files use three-character codes such as A00, E00, and M00, and may use more specific subcodes — for example, a quit to return to school. Always choose the official reason that is actually true.
Does an ROE mean the employee will get EI?
No. An ROE is the employer's record of the interruption. Service Canada uses it when it reviews an Employment Insurance claim, but the reason code does not approve or deny benefits. The employee can apply even if the employer has not yet issued the ROE. The employer must still issue the ROE when the interruption occurs.
Not every official reason typically leads to regular EI (benefits after a loss of work):
- Shortage of work (A / A00) is the most common qualifying situation, because the employee usually lost work through no fault of their own.
- An ordinary quit (E / E00) often does not lead to regular EI unless Service Canada finds just cause — for example, certain cases of harassment, unsafe work, or another situation the legislation treats as just cause.
- Dismissal (M / M00) is not an automatic refusal. A no-fault termination can still qualify. A dismissal for the employee's own misconduct usually does not lead to regular EI.
- Suspension (also M / M00) is a temporary stop, not a final firing. The employee may return. Regular EI is often unavailable during an unpaid suspension tied to misconduct.
The ROE is still required even when regular EI may be refused. If an employee voluntarily leaves without just cause or is dismissed for misconduct, Service Canada says they must earn the required new insurable hours after that event before they can qualify for regular benefits again. They may still qualify for special benefits such as maternity, parental, sickness, or compassionate-care benefits if the separate eligibility rules are met.
Do not change the reason code to help the employee get EI
Some employers change a quit or a dismissal to shortage of work because they want to help the employee collect EI. Service Canada calls this a serious offence. The employer must record the true reason for the separation. Knowingly entering a false or misleading reason can lead to penalties or prosecution.
For the employer, Service Canada may impose a penalty of up to $12,000 per ROE, or a penalty equal to the total of all related claimant penalties. Directors, officers, or others who act for the employer can be penalized separately. Cases can be prosecuted under the Employment Insurance Act or the Criminal Code.
The change can also harm the employee. If Service Canada finds that the claim used a false reason, the employee may have to repay benefits, pay a financial penalty, and work more hours before qualifying for EI again. Service Canada investigates the facts of the separation; it does not treat the code on the form as the final answer.
If a reason was entered in error, issue an amended ROE with the correct official code. Do not leave a false code in place to protect a claim.
See Service Canada's ROE completion guide, employer responsibilities, and EI fraud and employer penalties.
What Beanflow Payroll can prepare
The table above is the official Service Canada reason list. Beanflow Payroll does not support every official code. It can prepare a draft payroll-extract file for a small set of common cases when the approved payroll history can prove the numbers: A00 shortage of work, ordinary E00 quit, E02 quit to follow a spouse, common-law partner, or dependent child, unpaid F00 maternity, unpaid P00 parental, and M00 dismissal or suspension. The employer imports that file into ROE Web, reviews or completes it there, and submits it to Service Canada. A Beanflow export is never a submitted, filed, accepted, or issued ROE.
For the step-by-step walkthrough, what each menu option means, and what to do when Beanflow cannot draft the file, see Prepare an ROE in Beanflow.
Key blocks on the ROE
The ROE uses numbered blocks for employer, employee, employment-period, earnings, and separation information. Service Canada calls the electronic version a “53-field ROE” because Block 15C can hold up to 53 weekly pay-period fields; other pay frequencies use fewer fields. This does not mean the form has 53 numbered blocks. Key blocks include:
| Block | Name | What it contains |
|---|---|---|
| 1 | Serial number | Pre-printed on a paper ROE or assigned when an electronic ROE is successfully submitted. |
| 2 | Serial number amended or replaced | Original ROE serial number when this ROE is an amendment. |
| 3 | Employer payroll reference | Optional identifier used for the employee in the employer's payroll records. |
| 4 / 7 | Employer name, address, and postal code | Employer information matching the payroll account records. |
| 5 | CRA payroll account number | The 15-character payroll program account used for the employee. |
| 6 | Pay period type | Weekly, bi-weekly, semi-monthly, monthly, or another applicable type. |
| 8 | Social Insurance Number | The employee's nine-digit SIN. |
| 9 | Employee name and address | The employee's legal name and address. |
| 10 | First day worked | First day for which the employee received insurable earnings for this period of employment. |
| 11 | Last day for which paid | Last day for which the employee received insurable earnings. |
| 12 | Final pay period ending date | End date of the pay period that includes the date in Block 11. |
| 13 | Occupation | The employee's main occupation. |
| 15A | Total insurable hours | Total insurable hours for the period of employment covered by the ROE, subject to the guide's limits. |
| 15B | Total insurable earnings | Total insurable earnings for the number of pay periods required by the applicable pay-period chart. |
| 15C | Insurable earnings by pay period | Detailed insurable earnings by pay period, beginning with the final pay period. |
| 16 | Reason for issuing ROE | The reason code and employer contact information. |
| 17A-C | Separation payments | Vacation pay, statutory holiday pay, and other monies paid or payable because of the separation. |
| 18 | Comments | Exceptional details only; unnecessary comments can move an ROE out of automated processing. |
| 19 | Paid leave or wage-loss payments | Specified employer-paid leave benefits or group wage-loss indemnity payments. |
Understanding Blocks 15A, 15B, and 15C
Block 15 reports insurable hours and earnings, but each sub-block has a different purpose. Block 15A is a total-hours field. Block 15B is total insurable earnings for the number of pay periods required by Service Canada's chart. Block 15C provides the pay-period detail, with electronic ROEs capable of reporting up to 53 periods.
- Whether the employee has enough insurable hours to qualify for EI
- How many weeks of EI benefits the employee can receive
- The weekly benefit amount
Insurable earnings include wages, overtime, bonuses, vacation pay, and other amounts the CRA treats as insurable. Many non-cash taxable benefits are not insurable, while cash benefits often are. Non-insurable retiring allowances are excluded. Separation payments are reported in Block 17, and any insurable portion must also be included in the applicable Block 15 totals.
Insurable hours are determined under Service Canada and CRA rules from hours worked, paid leave, employment contracts, collective agreements, and other evidence. Salaried employees should not automatically be assigned a generic standard work week when better records exist.
ROE totals are not T4 totals
A T4 reports a calendar year and uses Box 24 for EI insurable earnings. An ROE reports a specific employment period and uses Service Canada's pay-period rules. Do not derive Block 15B by subtracting an estimated non-insurable amount from T4 Box 14. EI eligibility also depends on the claim's qualifying period and regional requirements; the employer should report accurate hours rather than applying a fixed eligibility threshold.
How to submit an ROE
ROE Web (electronic)
Employers can register for ROE Web and complete ROEs online or upload a compatible payroll extract. Service Canada assigns the serial number when the electronic ROE is successfully submitted. Beanflow Payroll can prepare a draft extract for the supported cases above; the employer still imports, reviews, and submits the ROE in ROE Web.
Paper ROE
Employers who do not use ROE Web can order official paper ROE forms from Service Canada. Complete and distribute the numbered copies exactly as instructed on the form, including providing the employee copy and sending the required copy to Service Canada.
Payroll provider transmission
Some authorized payroll providers can transmit ROEs through Service Canada's Secure Automated Transfer process. Confirm that the provider is authorized and whether the employer must complete any ROE Web registration or consent steps.
Common ROE mistakes to avoid
- Incorrect reason code — Using "A" (shortage of work) when the employee actually quit ("E") can delay automated processing or trigger follow-up. Changing the code to help the employee collect EI is a serious offence and can lead to employer and employee penalties. Service Canada, not the employer, determines EI eligibility. Do not choose a Beanflow-supported code when a more specific official reason applies.
- Missing or wrong Block 15 data — Use the pay-period chart and report totals and period detail in the correct sub-blocks.
- Separation payments in the wrong block — Report vacation pay, statutory holiday pay, and other separation monies in Block 17, and include insurable amounts in Block 15 when required.
- Using one deadline for every payroll — Electronic monthly and four-week payroll, paper ROEs, and special situations have different timing rules.
- Incorrect first day worked — Block 10 is the first day for which insurable earnings were paid in the period of employment covered by the ROE.
Amending an ROE
If an ROE contains an error, the employer must issue an amended ROE through ROE Web (or submit a paper amendment). Beanflow does not amend or replace an ROE after it has been issued. Common reasons include incorrect reason code, missing pay periods in Block 15, or wrong insurable earnings totals. The amended ROE replaces the original and is linked to it by the serial number.