ROE reason codes A to Z: which code to use (2026)
Every Record of Employment block 16 reason code, from A (shortage of work) to Z, with the E and K sub-codes, code M vs E, common mistakes and the ROE deadline.
7 min read · October 24, 2026
The reason codes at a glance
Block 16 of the Record of Employment says why the employee's earnings stopped. Service Canada uses it, with the hours and earnings on the form, to decide on the Employment Insurance claim. Pick the code that matches what actually happened, not the one you think will help or hurt the claim. Service Canada calls misrepresenting the reason a serious offence: knowingly giving a false reason can lead to fines or prosecution.
| Code | Reason | Use it when |
|---|---|---|
| A | Shortage of work | Layoff, end of a contract or season, end of casual or part-time work, a shutdown, a position eliminated, restructuring, bankruptcy or receivership. |
| B | Strike or lockout | Work stops because of a labour dispute. |
| D | Illness or injury | A temporary absence because of illness or injury. |
| E | Quit | The employee chose to leave: another job, following a spouse, going back to school, voluntary retirement, health reasons. |
| F | Maternity | Maternity leave, only for the person who is pregnant or has recently given birth. |
| G | Retirement | Mandatory retirement, or retirement under an approved workforce reduction. |
| H | Work-Sharing | The employee is on an approved Work-Sharing agreement. |
| J | Apprentice training | A temporary departure to a government-approved apprenticeship program. |
| K | Other | Exceptional cases only, such as a change of payroll frequency or ownership, the employee's death, or a request from Service Canada. |
| M | Dismissal or suspension | You ended the employment or suspended the employee, for a reason other than a layoff or mandatory retirement, including during probation. |
| N | Leave of absence | Unpaid leave that is not illness, maternity, parental or caregiver leave. |
| P | Parental | Parental or adoption leave (use F instead for the birth parent's maternity leave). |
| Z | Compassionate care or family caregiver | Leave to care for a family member who is critically ill or injured or needs end-of-life care, including to claim family caregiver benefits. |
Code C (return to school) is being phased out: Service Canada asks you to use E for an employee who quits to go back to school, or J for an approved apprenticeship. A student hired for a fixed term who simply finishes it gets an A.
Sub-codes for quits, layoffs and other
In ROE Web, some codes open a drop-down with more detail, and payroll files sent by Secure Automated Transfer use a three-character version. Choosing the right option saves you writing a comment.
| Sub-code | Meaning |
|---|---|
| A00 / A01 | Shortage of work, end of contract or season / employer bankruptcy or receivership |
| E00 | Quit |
| E02 | Quit to follow a spouse |
| E03 | Quit to return to school |
| E04 | Quit for health reasons |
| E05 | Quit, voluntary retirement |
| E06 | Quit to take another job |
| E09 | Quit because the employer relocated |
| E10 | Quit to care for a dependant |
| E11 | Quit to become self-employed |
| G00 / G07 | Mandatory retirement / retirement under an approved workforce reduction |
| K00 | Other (explain in the comments) |
| K12 | Change of payroll frequency |
| K13 | Change of ownership |
| K14 | Requested by Employment Insurance |
| K15 | Canadian Forces, Queen's Regulations and Orders |
| K16 | At the employee's request |
| K17 | Change of service provider (for example, a new payroll provider) |
| M00 / M08 | Dismissal / terminated within the probationary period |
The other codes (B, D, F, H, J, N, P, Z) have a single option, shown as B00, D00 and so on.
Common mistakes
- M or E when the employee was pushed. If you told the employee to resign or be fired, that is your decision, not theirs. Code M is for separations you start; E is for ones the employee starts.
- M for a layoff. If the job ended because there was no more work, a contract or season ended or the position was cut, it is A, not M. M is for dismissal or suspension.
- K for an ordinary end of contract. End of a contract or season is A. K is for the exceptional cases in the sub-code list, and a general K00 needs an explanation in the comments, which sends the ROE for manual review and slows the claim.
- G for voluntary retirement. An employee who decides to retire has quit: use E (E05). G is only for mandatory retirement or an approved workforce reduction.
- N for sick or family leave. N is unpaid leave for other reasons. Illness is D, maternity F, parental P, and compassionate or family caregiver leave Z.
- F for the other parent. F is only for the person who was pregnant or gave birth. A partner or an adoptive parent taking leave gets P.
- Using C. Use E (E03) for a return to school, or J for an approved apprenticeship.
- Changing the code to match severance. Severance, vacation pay and other separation money go in block 17. They don't change the reason: an employee who quits and receives a payout is still an E.
- Long comments. Block 18 comments trigger a manual review. Use them only when the form can't say it, and don't repeat what is already there.
How long you have to issue the ROE
| How you file | Pay frequency | Deadline |
|---|---|---|
| Electronically | Weekly, biweekly or semi-monthly | 5 calendar days after the end of the pay period in which the interruption occurs |
| Electronically | Monthly or 13 pay periods a year | The earlier of 5 calendar days after that pay period ends, or 15 calendar days after the first day of the interruption |
| On paper | Any | 5 calendar days after the first day of the interruption, or after you learn of it |
An interruption usually means 7 days in a row with no work and no insurable earnings, or pay falling below 60% of normal weekly earnings because of leave. The Record of Employment guide covers when you must issue one, the hours and earnings blocks, and filing through ROE Web.
Where AcboBooks fits
AcboBooks runs Canadian payroll and builds a Record of Employment worksheet for an employee from the pays you already ran: first day worked (block 10), last day paid (block 11), pay period type, total insurable earnings (block 15B) and earnings by pay period (block 15C), with a CSV export. You then enter the ROE in ROE Web.
What it does not do: it does not choose or store the block 16 reason code, it does not track insurable hours for block 15A (those come from your time records), and it does not file to ROE Web or create a Secure Automated Transfer file. The reason code is your decision, and the table above is the place to check it.
The ROE figures from the pays you already ran
AcboBooks builds a Record of Employment worksheet: first day worked, last day paid and insurable earnings by pay period, ready to enter in ROE Web.
This article is general information, not tax, legal or accounting advice. Rules and dates change; check the official source or ask your accountant before acting.
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