ROE Filing Tips

Having had to make the decision to lay employees off cannot have been easy.  You now need to navigate how to issue ROEs to ensure that your employees are eligible for EI. This article will provide you with some key tips in order to help you process ROEs.

What is an ROE?

An ROE (Record of Employment) is the form that employers complete when employees stop working and experience an interruption of earnings.  This information is used to determine the employees’ eligibility to receive Employment Insurance.

Note: ROEs must be completed even if employees do not intend to claim Employment Insurance.

What formats are there?

There are two ROE formats- electronic and paper.

What is an interruption of earnings?

  • Is when an employee stops working for a period of 7 consecutive calendar days. (Called the seven-day rule).
  • It is also when an employee’s salary falls below 60% of their weekly earnings.

When do I have to Issue an ROE?

Regardless of whether the employee intends to file a claim for EI benefits, you have to issue an ROE:

  • Each time an employee experiences an interruption of earnings;
  • When Service Canada requests one;
  • When the pay period type changes;
  • When the payroll provider changes; or
  • When there is a change in ownership.

What is the ROE issuing deadline?

Paper ROE:

You must issue an ROE within five calendar days of:

  • the first day of an interruption of earnings; or
  • the day the employer becomes aware of an interruption of earnings.

Electronic ROE:

  • Weekly, Biweekly, or Semi-monthly pay periods- 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.
  • Monthly pay periods- must issue your ROE by which ever date is earlier:
    • 5 calendar days after the pay period ends; or
    • 15 calendar days after the first day of interruption of earnings.

Note: If you issue electronic ROE, you do not need to issue a copy to your employees.

How do I fill out an ROE?

What Serial Number do I use for the ROE and what’s the purpose?

  • Paper ROE- pre-printed number on the ROE forms.
  • Electronic ROE- will automatically assign a serial number once the ROE is submitted.

Why is the Serial Number Important?

It’s used when amendments or corrections need to be made to the ROE.

If you have any additional questions or need some additional help please contact us as info@torreyandco.ca or 613-704-4363.

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