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 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?
- 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 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
- 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
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