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EMPLOYMENT INSURANCE

How to Complete the

Record of Employment Form

This document can be made available in alternative formats such as Braille, large print, audio cassette, CD, DAISY, and computer diskette. Call 1 800 O-Canada (1-800-622-6232) to request a copy. If you have a hearing or speech impairment and use a teletypewriter (TTY),

call 1-855-881-9874.

Produced by Service Canada

April 2013

Online: www.servicecanada.gc.ca

La version française est intitulée

Marche à suivre pour remplir le relevé d’emploi (IN-327-04-13F)

IN-327-04-13E

SG5-12/1-2011E-PDF 978-1-100-19891-0

Contents
Chapter 1: Understanding the Record of Employment form	1
Is this guide for you?	1
What is an ROE?	1
What is an electronic ROE?	1
What is a paper ROE?	1
What does Service Canada do with the information on the ROE?	2
What are insurable earnings and insurable hours?	2
What happens when earnings and hours are not insurable?	2
What is an interruption of earnings?	2
When do I have to issue an ROE?	4
What is my deadline for issuing an ROE?	6
If you issue ROEs on paper	6
If you issue ROEs electronically	6
Do I still have to give a copy of electronic ROEs to employees?	9
How long do I have to keep payroll records related to ROEs?	9
Do I have to store paper copies of the ROE?	9
Where do I send Part 2 of the paper ROE?	9
Where do I send other ROE-related documents or correspondence?	9
Can I make changes to a paper ROE after I’ve completed it?	10
Can I cancel an ROE?	10
When do I have to issue an amended ROE?	10
How do I issue an amended ROE electronically?	10
How do I issue an amended ROE using a paper form?	10
What should I do with void or surplus paper ROEs?	11
How do I order paper ROE forms?	11
What if I need more information?	11
Chapter 2: Block-by-block instructions for completing the Record of Employment	11
In what order should I complete the blocks of the ROE?	11
Block 1, Serial number	12
Block 2, Serial number of ROE amended or replaced	12
Block 3, Employer’s payroll reference number (optional)	12
Block 4, Employer’s name and address	12
Block 5, CRA Business Number (Payroll Account Number)	12
Block 6, Pay period type	12
Block 7, Employer’s postal code	13
Block 8, Employee’s Social Insurance Number	13

How to Complete the Record of Employment Form

Block 9, Employee’s name and address	13
Block 10, First day worked	13
Block 11, Last day for which paid	14
Block 12, Final pay period ending date	14
Block 13, Occupation (optional)	15
Block 14, Expected date of recall (optional)	15
Block 15A, Total insurable hours	15
Block 15B, Total insurable earnings	17
Block 15C, Insurable earnings by pay period	19
Block 16, Reason for issuing this ROE	22
Block 17, Separation payments	25
Block 17A, Vacation pay	25
Block 17B, Statutory holiday pay	26
Block 17C, Other monies	27
Block 18, Comments	31
Block 19, Paid sick/maternity/parental/compassionate care leave or
group wage loss indemnity payment	31
Block 20, Language	33
Block 21, Telephone number of issuer	33
Block 22, Certiﬁcation	33
Chapter 3: Instructions for special groups of workers	34
Contract workers who are not paid on a regular basis	34
Real estate agents	36
Commission salespeople	37
Teachers	38
Chapter 4: Need more information?	41
Enquiries about insurability	41
Useful Web sites	41
To order ROEs or to speak to an ROE advisor	42
Annexes
1. Summary chart: Type of earnings, insurable/non-insurable earnings and hours,
and pay-period allocation	43
2. Example of a blank paper ROE	46
3. Example of a completed paper ROE	47
4. Example of a completed electronic ROE	48

How to Complete the Record of Employment Form

Chapter 1:

Understanding the Record of Employment form

Is this guide for you?

Use this guide if you:

•are an employer who completes Record of

Employment (ROE) forms for your employees;

•work for a small, medium, or large business or organization and you complete ROEs on behalf of that business or organization; or

•are a professional, such as an accountant, bookkeeper, or payroll processor, who completes ROEs on behalf of your clients.

NOTES

•This guide contains general information about how to complete the ROE. If you are submitting ROEs on the Web and you need technical information, please consult the help instructions on ROE Web or call the Employer Contact Centre at 1-800-367-5693 (TTY: 1-855-881-9874).

•For the most up-to-date information about

ROEs, please consult our Web site at www.servicecanada.gc.ca/roeguide.html.

What is an ROE?

The ROE is the form—whether electronic or paper— that employers complete for employees receiving insurable earnings who stop working and experience an interruption of earnings.

The ROE is the single most important document in the Employment Insurance (EI) program. Each year, more than 1 million Canadian employers ﬁll out more than 9 million ROE forms for their employees.

You must complete the ROE even if the employee does not intend to apply for EI beneﬁts. On the ROE, you enter details about the employee’s work history with your organization, including insurable earnings and insurable hours (see page 2

for deﬁnitions).

There are two ROE formats available: you can transmit an ROE to us electronically, or you can complete a paper ROE form.

What is an electronic ROE?

An electronic ROE is submitted to Service Canada electronically.

There are three ways to submit ROEs electronically:

•you can submit ROEs through ROE Web by using compatible payroll software to upload ROEs from your payroll system;

•you can submit ROEs through ROE Web by manually entering data online through Service Canada’s Web site; and

•you can submit ROEs through Secure Automated Transfer (SAT), which is performed on your behalf by a payroll service provider using bulk transfer technology.

There are two different types of electronic ROEs, which are identiﬁed with serial numbers that start with the following letters:

•W – ROE Web

•S – ROE SAT

ROE Web is an efﬁcient, reliable, secure, simple, and easy-to-use way of issuing an ROE electronically. Using ROE Web, you can create, submit, print, and amend ROEs using the Internet. ROE Web gives you the ﬂexibility to issue ROEs according to your pay cycle.

For more information on ROE Web, visit the Service Canada Web site or call the Employer Contact Centre at 1-800-367-5693 (TTY: 1-855-881-9874).

What is a paper ROE?

The paper ROE is a one-page form in triplicate. Triplicate means there are three copies of the ROE—the ﬁrst one is the original, and the second and third are carbon copies.

How to Complete the Record of Employment Form

Once you complete it, you must distribute the three copies of the paper ROE as follows:

•Give Part 1 to the employee (the employee will use this copy to apply for EI beneﬁts).

•Send Part 2—the blue copy—to Service Canada

(see page 9 for details).

•Keep Part 3 for your records.

There are different types of paper ROEs, and each one is identiﬁed with serial numbers that start with the following letters:

•A – English or French (all ROEs in this series have been distributed; although they can no longer be ordered, they are still valid)

•E – English

•K – French

•L – Laser (this format is no longer used; it has been replaced by ROE Web)

•Z – ROE for ishers (the instructions on how to complete this version of the ROE are different from other ROEs—for details, see the guide called How to Complete the Record of Employment Form for Self-Employed Fishers (IN-002))

What does Service Canada do with the information on the ROE?

At Service Canada, we use the information on the ROE to determine whether a person who has experienced an interruption of earnings is eligible to receive EI beneﬁts, what the beneﬁt amount will be, and how long the person is eligible to receive those beneﬁts. We also use the ROE to ensure that no one misuses EI funds or receives them in error.

In addition, for people living in Quebec, we share ROE information with the Government of Quebec, which administers maternity, paternity, parental, and adoption beneﬁts to residents of that province through a program called the Quebec Parental Insurance Plan (QPIP).

For these reasons, it is very important that you make sure the information you provide on the ROE is accurate.

What are insurable earnings and insurable hours?

Insurable earnings include most of the different types of compensation you provide to your employees on which EI premiums are paid. Insurable hours are hours for which employees

receive insurable earnings. While Service Canada determines where insurable earnings are allocated on the ROE, the Canada Revenue Agency determines what types of earnings and hours are insurable. For details, see Annex 1 on page 43 or visit the Canada Revenue Agency Web site at www.cra.gc.ca.

What happens when earnings and hours are not insurable?

In some cases, earnings and hours are not insurable. For example, when an employee does not deal at arm’s length with the employer, or when an employee of a corporation controls more than 40% of the corporation’s voting shares, the employment is not insurable.

You only need to issue ROEs for employees who receive insurable earnings and who work insurable hours. If you are not sure if an employee’s earnings and hours are insurable, contact the Canada Revenue Agency for an insurability ruling. See the section called “Enquiries about insurability” on page 41 for information on how to contact the Canada Revenue Agency.

What is an interruption of earnings?

An interruption of earnings occurs in the following situations:

•When an employee has had or is anticipated to have seven consecutive calendar days with no work and no insurable earnings from the employer, an interruption of earnings occurs. This situation is called the seven-day rule. For example, the seven-day rule applies when employees quit their jobs or are laid off, or when their employment is terminated (see exceptions on page 3). When the seven-day rule applies, the ﬁrst day of the interruption of earnings is considered the last day for which paid (see Block 11 on page 14 for details).

•When an employee’s salary falls below 60% of regular weekly earnings because of illness, injury, quarantine, pregnancy, the need to care for a newborn or a child placed for the purposes of adoption, or the need to provide care or support to a family member who is gravely ill with a signiﬁcant risk of death, an interruption of earnings occurs. In this case, the ﬁrst day of the interruption of earnings is the Sunday of the week in which the salary falls below 60% of the regular weekly earnings.

How to Complete the Record of Employment Form

Example

Julio usually works 40 hours per week in insurable employment, with gross earnings of $1,000. Because he is ill, Julio is only

able to work 16 hours per week, and is now making $400 per week (40% of his regular weekly earnings). In this instance, the irst week he earns $400 is the week Julio experiences an interruption of earnings. The Sunday of that week is the irst day of

Julio’s interruption of earnings.

•Whenever an employee starts receiving wage-loss insurance (WLI) payments, an interruption of earnings occurs. For more information, see the Block 19 chart on page 32.

Exceptions to the seven-day rule

The seven-day rule for an interruption of earnings does not apply in the following cases.

Real estate agents	An interruption of earnings occurs only when a real estate agent’s licence
	is surrendered, suspended, or revoked, unless the employee stops
	working because of illness, injury, quarantine, pregnancy, the need to
	care for a newborn or a child placed for the purposes of adoption, or the
	need to provide care or support to a family member who is gravely ill with
	a signiﬁcant risk of death. In other words, if employees stop working for
	any other reason, such as a leave of absence or a vacation, they do not
	experience an interruption of earnings as long as the contract continues.
	For more information on how to complete ROEs for real estate agents, see
	the section called “Real estate agents” on page 36.

Employees who have	Some employers have agreements with their employees for schedules
non-standard work	that allow for alternating periods of work and leave. Some employees, like
schedules	ﬁreﬁghters, health-care workers, and factory workers, have non-standard
	work schedules. Even though these types of employees do not have
	scheduled work for seven consecutive days or more, they do not experience
	an interruption of earnings.
	Examples
	A ireighter works for four consecutive 24-hour days (96 hours of insurable work) and
	then has 10 consecutive days off. In this situation, even though the ireighter has no
	work for more than seven consecutive days, there is no interruption of earnings.
	A miner works for 14 consecutive 12-hour days (168 hours of insurable work) and then
	has seven consecutive days off. In this situation, even though the miner has no work for
	seven consecutive days, there is no interruption of earnings.

Commission	For employees whose earnings consist mainly of commissions, an
salespeople	interruption of earnings occurs only when the employment contract is
	terminated, unless the employee stops working because of illness, injury,
	quarantine, pregnancy, the need to care for a newborn or a child placed
	for the purposes of adoption, or the need to provide care or support to
	a family member who is gravely ill with a signiﬁcant risk of death. In other
	words, if the employee stops working for any other reason, such as a leave
	of absence or a vacation, they do not experience an interruption of earnings
	as long as the contract continues. For more information on how to complete
	ROEs for commission salespeople, see the section called “Commission
	salespeople” on page 37.

How to Complete the Record of Employment Form

When do I have to issue an ROE?

Regardless of whether or not the employee intends to ﬁle a claim for EI beneﬁts, you have to issue an ROE:

•each time an employee working in insurable employment experiences an interruption of earnings; or

•when Service Canada requests one.

NOTES

•You should only issue ROEs according to the instructions provided by Service Canada.

•In a situation when an employer has to lay off a large number of employees, such as when a plant is closing, Service Canada is available to provide you with advice on issuing ROEs. For more information, call the Employer Contact Centre at 1-800-367-5693 (TTY: 1-855-881-9874).

Special situations involving when to issue ROEs

When Service Canada	The most common situation in which we would ask you to issue an
requests an ROE	ROE occurs when an employee is working two jobs and experiences an
	interruption of earnings in one of them. If this happens and the employee
	submits an application for EI beneﬁts, we need an ROE from the current
	employer, even though the employee is still working there. We use the
	information on both ROEs to calculate the beneﬁt amount and the number
	of weeks of EI beneﬁts the claimant should receive.

When the pay period	When your business or organization changes its pay period type, you
type changes	must issue ROEs for all employees, even though the employees are not
	experiencing an interruption of earnings. For details, see the note under
	“Block 6, Pay period type” on page 12.

When an employee	If you have more than one Payroll Account Number (see Block 5 on page 12
stays with the	for details) and an employee’s payroll ﬁle is transferred to a different Payroll
employer but is	Account Number within the organization, an ROE is not required if:
transferred to another	•	there has been no actual break in the employee receiving earnings during
Canada Revenue		the transfer; and
Agency Payroll	•	you agree to issue a single ROE that covers both periods of employment,
Account Number	•
Account Number		if the need arises.
		if the need arises.
	NOTE: If the change in Payroll Account Numbers involves a change in pay
	period type, you must issue an ROE for the employee.

When there is a	When a business changes ownership, the former employer usually has to
change in ownership	issue ROEs to all employees. However, if the following two conditions apply,
	you do not have to issue ROEs:
	•	there has been no actual break in the employee receiving earnings during
		the change-over; and
	•	the former employer’s payroll records are available to the new employer,
		and the new employer agrees to issue a single ROE that covers both
		periods of employment, if the need arises.
	NOTE: If the change in ownership involves a change in pay period type,
	you must issue ROEs for all employees.

How to Complete the Record of Employment Form

When an employer	When an employer declares bankruptcy and a receiver takes over the
declares bankruptcy	operation of the business, the employer usually has to issue ROEs to all
	employees. However, if the following two conditions apply, you do not have to
	issue ROEs:
	•	there has been no actual break in the employee receiving earnings during
		the change-over; and
	•	the employer’s payroll records are available to the receiver, and the receiver
		agrees to issue a single ROE that covers both periods of employment,
		if the need arises.
	NOTE: If employees continue to work for an employer after the bankruptcy,
	the interruption of earnings does not occur until the employees actually stop
	working, even if they do not receive any earnings.

For part-time, on-call,	You do not have to issue an ROE every time a part-time, on-call, or casual
or casual workers	worker experiences an interruption of earnings of seven days or more.
	However, you must issue one when:
	•	an employee requests an ROE and an interruption of earnings
		has occurred;
	•	an employee is no longer on the employer’s active employment list;
	•	Service Canada requests an ROE; or
	•	an employee has not done any work or earned any insurable earnings
		for 30 days.

For wage-loss	When you offer your employees a wage-loss insurance (WLI) plan:
insurance (WLI) plan	•	if the plan payments are not insurable, issue an ROE when the
payments	•
payments		interruption of earnings occurs; or
		interruption of earnings occurs; or
	•	if the plan payments are insurable, issue an ROE when the interruption of
		earnings occurs, and issue a second ROE for the period of the insurable
		WLI plan payments, after they stop.

During self-funded	In some workplaces, employees can make agreements with their employer to
leave	take self-funded leave. Under these agreements, employees work and defer
	a portion of their salary for a certain period of time to ﬁnance a later period of
	leave. For example, an employee may work for four years, deferring 20% of
	his or her salary during those four years to ﬁnance leave during the ﬁfth year.
	During self-funded leave, an interruption of earnings does not occur, so you
	do not have to complete an ROE unless either party breaks the agreement.
	If the agreement is broken by either party during the self-funded leave and
	the employee will not be returning to work, you must then issue an ROE. In
	Block 11, Last day for which paid, enter the date of the last day the employee
	worked before leaving on self-funded leave.
	NOTE: Contact the Canada Revenue Agency for instructions on how to
	deduct EI premiums on earnings during both the deferral and self-funded
	leave periods.

How to Complete the Record of Employment Form

What is my deadline for issuing an ROE?

If you issue ROEs on paper

If you issue ROEs on paper, you must issue an ROE within ﬁve calendar days of:

•the irst day of an interruption of earnings; or

•the day the employer becomes aware of an interruption of earnings.

NOTE

If you issue paper ROEs, you must give Part 1 (the original) to your employees. Please let your employees know that they must submit the paper ROE to Service Canada if they are applying for EI beneﬁts.

If you issue ROEs electronically

If you issue ROEs electronically and your pay period is weekly, biweekly (every two weeks), or semi-monthly (twice a month, usually the ﬁfteenth day and last day of the month), you have up to ﬁve calendar days after the end of the pay period in which an employee’s interruption of earnings occurs to issue an electronic ROE.

If you have a monthly pay period or 13 pay periods per year (every four weeks), you must issue electronic ROEs by whichever date is earlier:

•ﬁve calendar days after the end of the pay period in which an employee experiences an interruption of earnings; or

•15 calendar days after the ﬁrst day of an interruption of earnings.

NOTE

If you issue electronic ROEs, you no longer need to provide a paper copy to your employees (see the section called “Do I still have to give a copy of electronic ROEs to employees?” on page 9 for details).

Examples

The deadline for submitting an electronic ROE is based on the pay period type and the day on which the interruption of earnings occurred.

Pay period type	Deadline	Example

Weekly	If you have a weekly pay period	Martin stops working on March 1, 2010, which
	cycle, you must submit the	is the ﬁrst day of the interruption of earnings.
	electronic ROE to Service	You have a weekly pay period that runs from
	Canada no later than ﬁve	February 27, 2010, to March 5, 2010. Since
	calendar days after the end	the pay period that contains the interruption of
	of the pay period in which the	earnings will end on March 5, 2010, you must
	interruption of earnings occurs.	issue Martin’s ROE no later than March 10, 2010.

Biweekly	If you have a biweekly pay	Ginette stops working on March 1, 2010, which
	period cycle, you must submit	is the ﬁrst day of the interruption of earnings.
	the electronic ROE to Service	You have a biweekly pay period that runs from
	Canada no later than ﬁve	February 27, 2010, to March 12, 2010. Since
	calendar days after the end	the pay period that contains the interruption of
	of the pay period in which the	earnings will end on March 12, 2010, you must
	interruption of earnings occurs.	issue Ginette’s ROE no later than March 17, 2010.

How to Complete the Record of Employment Form

Question	Answer
Form Name	Record Of Employment Form
Form Length	52 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	13 min
Other names	blank roe form pdf, roe form paper pdf, fillable roe form service canada, roe form canada blank

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