Record of Employment (ROE) in Canada: Deadlines, Codes, and What Employees Need to Know

An employer must complete a Record of Employment whenever an employee's earnings are interrupted, and the deadline for delivering it splits sharply depending on whether it is filed on paper or electronically, from 5 days after the later of two trigger dates on paper to as little as 5 days after the pay period ends when filed online.

Information last verified on 2026-08-17. This article has not yet been reviewed by a licensed lawyer.

This article covers the federal Record of Employment (ROE) requirement under the Employment Insurance Regulations, SOR/96-332, and the Employment Insurance Act, S.C. 1996, c. 23, both of which apply to insurable employment across Canada, including Quebec. It does not cover how much notice or termination pay an employee is owed once a job ends; for that, see Final Paycheck Deadlines in Canada. It also does not cover the job protection your province gives during a leave, which is a separate legal question from the federal income benefit an ROE feeds into; see EI Benefits vs. Job-Protected Leave in Canada for that distinction.

What an ROE Is and Who Has to Issue One

A Record of Employment is the form an employer completes whenever an employee in insurable employment has an interruption of earnings. It is not itself an application for Employment Insurance. It is the document Service Canada uses to calculate whether someone qualifies for EI and how much they can receive. Employment Insurance Regulations s.19(2) makes issuing it mandatory, not optional:

"Every employer shall complete a record of employment, on a form supplied by the Commission, in respect of a person employed by the employer in insurable employment who has an interruption of earnings." (Employment Insurance Regulations, SOR/96-332, s.19(2))

Section 19(1) makes clear that this duty also falls on a bankrupt employer or a trustee standing in an employer's place, so a business failure does not erase the obligation.

The ROE Deadline: Paper Versus Electronic

This is the detail most often flattened into a single vague rule, and it is not one rule. The Employment Insurance Regulations set two different deadlines depending entirely on how the ROE is filed.

For a paper ROE, s.19(3)(a) requires that the employee's copy "shall be delivered to the insured person not later than five days after the later of" the interruption starting or the employer finding out about it. The Commission's own copy goes out on the same paper based clock under s.19(3)(b).

For an electronic ROE, s.19(3.1) works differently, and it is not the same single rule for every employer. It always counts 5 days from the end of the pay period containing the interruption. A second, earlier of comparison against a 15 day count from the interruption date only exists for employers whose pay cycle has 13 or fewer pay periods a year, which in practice means monthly or less frequent payroll. Weekly, biweekly, and semi-monthly employers, which cover most workplaces, do not get that second option at all; for them the 5 day pay period count is the only deadline that applies.

Regulations s.19(4) through (6) also cover narrower situations: delivery that becomes impossible through no fault of the employer, a claimant who lacks a copy and can substitute a statement plus supporting evidence, and bankrupt employer scenarios where the Commission determines the hours and earnings itself.

What Counts as an Interruption of Earnings

An ROE is not only for people who were fired or who quit. Employment Insurance Regulations s.14 defines interruption of earnings two different ways, and the second one surprises a lot of employees who are still technically employed.

"An interruption of earnings occurs ... where, following a period of employment ... the insured person ... has a period of seven or more consecutive days during which no work is performed." (EI Regulations, s.14(1))

That is the general rule: a 7 day or longer gap in work following a layoff or separation. But s.14(2) creates a separate trigger that does not depend on separation from employment at all:

"An interruption of earnings from an employment occurs in respect of an insured person at the beginning of a week in which a reduction in earnings that is more than 40% of the insured person's normal weekly earnings occurs because the insured person ceases to work in that employment by reason of illness, injury or quarantine..." (EI Regulations, s.14(2))

The subsection's text continues past "quarantine" to cover pregnancy and certain family and critical illness caregiving situations as additional triggers under the same 40% threshold; this article focuses on the illness, injury, and quarantine branch because that is the branch that feeds an EI sickness claim.

That second rule is what allows an ROE, and an EI sickness claim, for someone whose job is still there but whose pay has dropped because they are off sick. There is no 7 day gap requirement in that branch, and no need for the employment relationship to end. For what that benefit itself pays and how long it lasts once this trigger applies, see EI Sickness Benefits in Canada, which also uses ROE reason code D described below.

You Do Not Need the ROE in Hand to Apply for EI

A common and costly misunderstanding is waiting for a paper ROE before applying for EI. Canada.ca directly refutes that idea in two places. The official ROE overview page states:

"you don't even need to provide a paper copy to your employees, since they don't need it to apply for EI benefits. ROEs are always available online."

And the EI sickness application page adds a direct instruction not to wait:

"Don't wait until you have the documents to apply. Complete and submit your online application right away. You can send the required documents after you apply."

That page also warns that applying more than 4 weeks after the last day worked risks losing benefit weeks, which makes waiting for paperwork an active cost, not just an unnecessary delay. When an employer files an ROE electronically, it goes straight to Service Canada, sometimes as part of a batch of up to 1,200 ROEs at once, without the employee having to do anything to trigger that transfer. Employees can also view and print any ROE issued to them, paper or electronic, through My Service Canada Account; Service Canada keeps ROE records for 11 years and can supply a copy on request.

Reading the ROE: What Block 16 Codes Mean

Block 16 of the ROE records the reason for the interruption of earnings using a single letter code. The table below lists the major codes described in the official Record of Employment guide. It is not presented as a guaranteed complete list; the official guide is the authority on the full code set and any additions or changes to it.

Codes E and M are generally the ones most likely to prompt Service Canada to look more closely at whether a claimant left voluntarily or was let go for misconduct, since those fact patterns can affect EI eligibility under the Act's disqualification rules. The exact review mechanics for that process were not independently confirmed for this article, so treat that as a general orientation rather than a procedural guide.

Entering a false or misleading reason on an ROE is not a paperwork slip, it is a distinct offence. The official guide states plainly that it is a serious offence to misrepresent the reason for issuing an ROE, and that knowingly entering a false or misleading reason can lead to fines or prosecution. That lines up with the Employment Insurance Act's offence provision at s.135, which covers knowingly false statements and false or misleading information required under the Act or regulations, with a penalty of a fine of not less than $200 and not more than $5,000, plus up to double any benefit improperly obtained, and up to 6 months imprisonment. Whether that same provision, as opposed to a different one, attaches to a merely late or refused ROE that contains no false entry at all was not confirmed for this article; the confirmed statutory language addresses false statements and false ROE entries specifically, not a bare failure to issue one.

If Your Employer Refuses or Delays Issuing an ROE

The duty to issue an ROE within the statutory deadline is mandatory under s.19(2)'s "shall," not something an employer can choose to skip. If an employer refuses to issue an ROE, or is significantly late without one of the narrow exceptions in s.19(4) through (6) applying, the practical step is to contact Service Canada directly rather than wait indefinitely. This article does not name a specific phone number, form number, or dollar penalty for a bare refusal to issue an ROE, because the specific recourse mechanics for that situation, as distinct from the false statement penalty described above, were not independently confirmed against a government source for this article. Treat any specific figure or procedure you encounter elsewhere as something to verify directly with Service Canada rather than as settled here.

Quebec and the Record of Employment

The federal ROE requirement applies the same way in Quebec as it does everywhere else in Canada. Nothing in the Employment Insurance Regulations' interruption of earnings or ROE issuance provisions carves out a separate rule for Quebec employers or employees. Quebec's own parental insurance program, which handles maternity, parental, and adoption benefits for Quebec workers instead of EI, relies on the same federal ROE for its own purposes in the ordinary case. A separate provincial "Releve de renseignements sur l'emploi" form applies only when an employee contributes to Quebec's program but not to federal EI because of the nature of the work. Confirm current documentation requirements directly with Quebec's own program if a parental or adoption claim is what brought you here.

Disclaimer: This article provides general information about the federal Record of Employment requirement under the Employment Insurance Regulations, SOR/96-332, and the Employment Insurance Act, S.C. 1996, c. 23, current as of August 2026. It is not legal advice. It does not cover how much notice, termination pay, or severance an employee is owed, and it does not independently confirm the specific recourse process for an employer that refuses or delays issuing an ROE. Consult Service Canada or a lawyer licensed in your province for advice on your specific situation.