A Record of Employment (ROE) must be completed by an employer when a worker suffers a break in insurable earnings (from which EI payments are deducted) for seven consecutive days. Reasons for the break in earnings can include being laid off, dismissal, illness or when the worker resigns. The ROE must be submitted to Service Canada for the Employment Insurance (EI) program whether or not the worker intends to apply for EI.
There are also special situations when ROEs must be issued. These can include a change in pay period, (even though the employees are not experiencing an interruption of earnings) or a change in ownership, unless there has been no actual break in employees’ earnings during the change-over, and the new employer agrees to issue a single ROE that covers both periods of employment should it be required in the future. A more comprehensive list of situations when a ROE must be issued can be found on ROE Guide on the Service Canada website.
There are two ways in which an employer can submit a ROE to Service Canada, each of which has it's own filing deadline.
Should the ROE be incorrect, or it needs to be updated the employer can submit the amended ROE either in a paper copy or electronically.
Employers should refer to Service Canada’s website for more information.
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