How to fill out a Record of Employment (ROE): block by block

Tax forms › Record of Employment · Last reviewed October 25, 2026 · General information, not tax advice

Record of Employment at a glance

What it is	Service Canada's record of an employee's insurable hours and earnings, used for Employment Insurance
When	Every interruption of earnings: a quit, layoff, dismissal, leave, or Service Canada's request
Deadline (electronic)	5 calendar days after the end of the pay period in which the interruption occurs
File with	Service Canada, through ROE Web or Secure Automated Transfer, or on paper

What Record of Employment is

A Record of Employment tells Service Canada how long a person worked for you, their insurable hours and earnings, and why their earnings stopped. It decides whether they qualify for EI, how much and for how long. You must issue one whether or not the employee plans to claim.

An interruption of earnings happens when the employee has 7 consecutive days with no work and no insurable earnings, or when their pay drops below 60% of normal because of illness, injury, pregnancy, parental or caregiver leave.

Who has to file

Every employer, for every employee with an interruption of earnings, whether they quit, are laid off, are dismissed, retire or go on leave.
On-call and casual employees: issue one when they ask after an interruption, when you remove them from your list, or after 30 days with no work.

Due dates

What	Due
Electronic, weekly, biweekly or semi-monthly pay	5 calendar days after the end of the pay period in which the interruption occurs
Electronic, monthly or 13 pay periods a year	The earlier of 5 days after that pay period ends or 15 days after the first day of the interruption
Paper	Within 5 calendar days of the interruption, or of learning about it

Penalties for filing late or wrong

Late ROEs delay the former employee's EI benefits, and Service Canada will contact you for a missing one.
Knowingly entering a false or misleading reason for issuing an ROE can lead to fines or prosecution under the Employment Insurance Act.
Keep payroll records for 6 years after the year they relate to; Service Canada can ask to see them.

ROE block by block

Block	What goes there	Where it comes from in your books
1, 2	Serial number (pre-printed or assigned by ROE Web), and the serial number of any ROE it amends	Assigned
3	Your payroll reference number (optional)	Your employee number
4, 7	Your name, address and postal code	Company settings
5	CRA payroll account number (BN + RP + 4 digits)	Your CRA registration
6	Pay period type: weekly, biweekly, semi-monthly, monthly or 13 per year	Your pay schedule for this employee
8, 9	Employee's SIN, name and address	The employee record
10	First day worked, or the first day after the previous ROE	The employee's start date or first paycheque
11	Last day for which paid	The last day of work or paid leave
12	Final pay period ending date	The end of the pay period that contains block 11
13, 14	Occupation, and expected date of recall (or unknown, or not returning)	Your records
15A	Total insurable hours over the last 53 weekly / 27 biweekly / 25 semi-monthly / 13 monthly pay periods	Time records: hours paid, including paid leave
15B	Total insurable earnings over the last 27 weekly / 14 biweekly / 13 semi-monthly / 7 monthly pay periods, not capped at the EI maximum	Gross insurable pay by pay period
15C	Insurable earnings for each pay period, final period first	Each paycheque's insurable earnings; enter 0.00 for periods with none
16	Reason for issuing: code A (shortage of work), E (quit), M (dismissal), F, P, D and others	The facts of the separation; choose carefully
17	Vacation pay, statutory holiday pay after the last day, severance and other money paid on separation	The final paycheque
18, 19	Comments, and paid leave or wage-loss payments	As applicable
20 to 22	Language, issuer's phone number and certification	Whoever issues it

Common mistakes

Missing the 5-day deadline because the final pay run is later.
Capping block 15B at the EI maximum. Report all insurable earnings.
Leaving out insurable hours for paid vacation or paid leave.
Choosing code K (other) when a specific code fits, or a code that does not reflect what happened.
Forgetting to amend the ROE when a later payment, such as vacation pay, is made.

How to file Record of Employment

Register for ROE Web. Sign up with Service Canada before you need it; access approval takes time.
Gather the figures. First day worked, last day paid, final pay period end, insurable hours from time records and insurable earnings by pay period from payroll.
Choose the reason code. Pick the block 16 code that matches what happened, with a contact name for questions.
Issue the ROE. Enter or upload it in ROE Web, or send it from payroll software by Secure Automated Transfer, within the deadline. The employee can see it in My Service Canada Account.
Amend if needed. Amend the ROE in ROE Web if a later payment or correction changes the figures.

How AcboBooks fills it in

In the Canadian edition of AcboBooks 0.2.1, Payroll Remittances & T4 → Record of Employment builds a worksheet for one employee and a last day paid (block 11) that you choose.

SIN, first day worked (block 10, from the first paycheque), and pay period type (block 6, from the employee's pay frequency).
Insurable earnings for each pay date in the 53 weeks before the last day paid, newest first, for block 15C, with a total.
Export to Excel/CSV to keep with the employee's file.

What it leaves to you

AcboBooks tracks earnings, not hours, so block 15A comes from your time records.
The total covers every pay date in the 53 weeks. Block 15B counts only the most recent periods for your pay frequency (for example 14 biweekly), so add those from the list.
Block 16, 17 and the other blocks are entered in ROE Web. AcboBooks does not issue the ROE.

Described as of AcboBooks 0.2.1. See Canadian payroll in AcboBooks

Questions

How long do I have to issue an ROE?

Electronically, 5 calendar days after the end of the pay period in which the interruption of earnings occurred (for weekly, biweekly or semi-monthly pay). On paper, 5 calendar days after the interruption or after you learn of it.

Do I issue an ROE if the employee quit?

Yes. Every interruption of earnings needs an ROE, whatever the reason, and whether or not the employee says they will apply for EI. Use code E for a quit.

Do I give the employee a copy?

Not for an electronic ROE: the employee sees it in their My Service Canada Account. For a paper ROE, give the employee their copy.

Do I report earnings above the EI maximum in block 15B?

Yes. Report all insurable earnings for the pay periods asked for, not just up to the yearly maximum ($68,900 for 2026).

Sources

Checked against these sources on October 25, 2026. Dates assume a calendar year and apply the next-business-day rule for weekends and holidays.

General information, not tax or legal advice. Forms, thresholds and dates change; confirm with the CRA and Service Canada or a tax professional before you file.