The Record of Employment, or ROE, is a form that Canadian employers need to fill out and file with Service Canada when an employee with insurable earnings has an interruption of earnings.
On the Record of Employment form, you enter details of the employee's work history with your business, including his or her insurable earnings and insurable hours.
The Record of Employment, says Service Canada, "is the single most important document in establishing an Employment Insurance (EI) claim. Service Canada... uses the information on the ROE to determine whether a person qualifies for EI benefits, the benefit rate and the duration of his/her claim."
As an employer, though, what matters is that you must complete a Record of Employment form for any employee who experiences an interruption of earnings even if the employee does not intend to apply for Employment Insurance benefits.
Generally, an interruption of earnings when an employee has had or is anticipated to have seven consecutive calendar days with no work and no insurable earnings from the employer (called the seven-day rule) or has a salary that falls below 60% of regular weekly earnings. The seven-day rule does not apply to Real Estate Agents, employees who have non-standard work schedules or commission salespeople.
Records of Employment can be done in paper form or electronically, and the deadline for issuing a Record of Employment depends on which way you're filling out and filing one.
A paper Record of Employment has to be issued within five days of the interruption of employment (or within five days of the first day an employer becomes aware of an interruption of employment), but the deadline for issuing an electronic Record of Employment depends on your business's pay period type and the day on which the interruption of earnings occurred.
Service Canada's How to Complete the Record of Employment Form Guide provides details on this and gives Block-by-block instructions for completing the Record of Employment. It also includes examples of both completed paper and electronic Records of Employment.