Record of Employment (ROE)

Act: Employment Insurance Act, R.S.C. 1996, c. 23
Regulation: Employment Insurance Regulations, SOR/96-332

To Whom Does This Apply?

All employers who pay premiums into the Employment Insurance (EI) account.

Eligible Activities

All employment under Canadian jurisdiction.

Summary

Importance of the Record of Employment (ROE)

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, submit and print ROEs via the net using Internet technology.

When to issue a ROE?

Generally, a ROE must be issued within five (5) calendar days of the interruption of earnings or the date the employer becomes aware of the interruption.

When does an interruption of earnings occur?

When an employee:

• quits his/her job;
• is laid off or terminated;
• has had (within the last 52 weeks or since the last ROE), or is anticipated to have seven (7) consecutive calendar days without both work and insurable earnings from the employer.
  Exceptions: this seven-day rule does not apply to the two following cases:

Real estate agents: an interruption of earnings occurs only when their license is surrendered, suspended or revoked.
 
Employees paid mainly by commission: an interruption of earnings occurs when the employment relationship ends.

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:

• there has not been an actual break in the employee's receipt of wages or salary between former and new employers; and
• the former employer's payroll records are available to the new employer and the new employer agrees to issue a single ROE covering both periods of employment should the need arise.

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:

• the ROE is requested by the employee and an interruption of earnings has occured;
• the employee is no longer on the employer's active employment list;
• the ROE is requested by Service Canada; and
• no work is performed for 30 days and there are no insurable earnings for that period.

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.

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Alberta Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/ab-nwt-nu.shtml

British Columbia Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/bc-yk.shtml

Manitoba Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/mb.shtml

New Brunswick Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/nb.shtml

Newfoundland and Labrador Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/nl.shtml

Northwest Territories Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/ab-nwt-nu.shtml

Nova Scotia Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/ns.shtml

Nunavut Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/ab-nwt-nu.shtml

Ontario Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/on.shtml

Prince Edward Island Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/pe.shtml

Quebec Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/qc.shtml

Saskatchewan Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www.hrsdc.gc.ca/en/gateways/where_you_live/regions/offices/sk.shtml

Yukon Contact(s):
Service Canada Centres
For a complete list of all Service Canada Centres please visit the Web site or check the government listings in your telephone directory.
Web site: http://www1.servicecanada.gc.ca/en/gateways/where_you_live/regions/bc-yk.shtml

National Contact(s):
See regional contact(s).