Employment Insurance

HOW TO COMPLETE THE RECORD OF EMPLOYMENT

(ROE) Form
The ROE is the single most important document in Record of Employment on the Web
Employment Insurance (EI). Service Canada uses the (ROE Web)
information on the ROE to determine whether a person qualifies The ROE Web is a Service Canada response to a long-standing
for EI benefits, the benefit rate and the duration of his/her claim. request from employers to facilitate the ROE creation process.
The ROE also plays an important role in controlling the misuse Each year, over one million Canadian employers create more
of EI funds. An ROE must be issued even if the employee than 8 million ROEs, at considerable expense. An
has no intention of filing a claim for EI benefits. This guide employer must complete an ROE form whenever there is an
replaces the IN-216-01-08E: How to Complete the Record of interruption of earnings. ROE Web consists of a suite of
Employment Form. Please retain this copy of the guide applications that enables employers to create, view, amend,
for your reference. print and submit ROEs using Internet technology. For more
information on ROE Web, visit www.servicecanada.gc.ca,
then click on Manage Records of Employment.

When to issue ROE

If you submit ROEs using the paper forms:
•  You must issue an ROE within five calendar days of either the employee’s interruption of earnings, or the date the employer
becomes aware of the interruption.
If you submit ROEs electronically: Special situations:
The ROE may not have to be issued within the five-day period:
•  If your pay period is weekly, biweekly, or semi-monthly,
you must issue an electronic ROE within five days of 1. Change in ownership:
the end of the pay period during which the employee’s This is an interruption of earnings for the employees
interruption of earnings occurs. concerned. However, no ROE is required as long as these
•  If your pay period is monthly or every four weeks, you two (2) conditions are met:
must issue an electronic ROE on one of the following dates,
• there has not been an actual break in the employee’s
whichever is earlier:
receipt of wages or salary between former and new
o  up to five days after the end of the pay period during employers; and
which the employees interruption of earnings occurs; or • the former employer’s payroll records are available to
o  up to 15 days after the first day of the interruption the new employer and the new employer agrees to issue
  of earnings. a single ROE covering both periods of employment
should the need arise.
When does an interruption of earnings occur? 2. For part-time, on-call or casual workers:
When an employee: The ROE may not be issued each time there is an
interruption of earnings, but it must be issued in the
• quits his/her job; following circumstances:
• is laid off or terminated;
• has had within the last 52 weeks or since the last ROE, or • the ROE is requested by the employee and an
is anticipated to have 7 consecutive calendar days without interruption of earnings has occurred;
both work and insurable earnings from the employer. • the employee is no longer on the employer’s active
employment list;
Exceptions: this seven-day rule does not apply to the two • the ROE is requested by Service Canada;
following cases: • no work is performed for 30 days and there are no
• Real estate agents: an interruption of earnings occurs only insurable earnings for that period.
when their licence is surrendered, suspended or revoked.
• Employees paid mainly by commission: an interruption of 3. Mass lay-off:
earnings occurs when the employment relationship ends. When a large number of employees are being laid off,
as in a plant closure, special arrangements can be made
An interruption of earnings also occurs when the salary regarding ROE issuance. Contact your local Service
falls below 60% of normal weekly earnings due to illness, Canada Centre for more information.
injury, quarantine, pregnancy, the need for a parent to care
for either newly born or adopted children, or the need to In all cases, an ROE must be issued when requested by
provide care or support to a family member who is gravely Service Canada.
ill with a significant risk of death.

IN-216-05-09E
Block 1 – Serial number – Each ROE is numbered with a pre-printed Block 13 – Occupation (optional) – If you choose to complete
serial number. It is important for the employer to keep records of the serial this block, provide a description of the employee’s usual occupation
numbers of the ROEs that have been completed for a period of six (6) or title.
years. With ROE Web, serial numbers are assigned as the ROEs are issued.
There is no requirement to keep a record of these serial numbers.
Block 14 – Expected date of recall (optional) – If you
choose to complete this block, enter the date the employee will be
Block 2 – Serial number of ROE amended or replaced – returning to work. Otherwise, check the “unknown” box or the
Complete this area when an ROE is issued to amend or correct “not returning” box.
information provided on a previous ROE. If an amended ROE is
completed, all blocks have to be filled out, including the unchanged
initial information. Block 15A – Total insurable hours – Enter the total insurable
hours worked or paid during the required period. First, identify,
according to your pay period type, the number of consecutive pay
Block 4 – Employer’s name and address – Enter the periods required to calculate this total. Refer to Table 1, “Instructions
employer’s name and address as they appear on the Canada Revenue for Block 15A,” on page 3 (or on the reverse side of the ROE form).
Agency (CRA) remittance form (PD7A). Then, determine the total insurable hours for the applicable period,
starting with the most recent pay period—the pay period which
includes the date shown in Block 11. For example, where the pay
Block 5 – CRA Business Number (BN) – Enter the BN used to
period type is “weekly,” provide the total insurable hours in the
report the employee’s EI premiums to CRA. When there are multiple
last 53 consecutive pay periods, or fewer if the period of employment
BNs used to report payroll source deductions, please ensure the
is shorter.
correct BN is used. Your BN consists of 9 numbers followed by
RP and 4 numbers. You must enter the entire 15 characters. Be careful:
Make sure that the total includes hours worked, paid leave, and
compensatory time off, since they represent paid insurable hours
Block 6 – Pay period type – Enter your pay period type, as shown (see the “Summary chart of insurable earnings and hours” on page 5).
in the chart on the reverse side of the ROE form. For employees who
are paid solely on commissions or on salary and irregularly paid A stand-by hour is not an hour worked, and is therefore generally
commissions, use the “weekly” pay period type. For employees who not considered to be insurable, unless:
are working on a contract basis and who are paid during pay periods • the stand-by hours are paid at a rate equal to or higher than the
that do not cover the entire period of the contract, e.g., teachers, use employee’s regular rate of pay; or
the “weekly” pay period type.
• the employer requires the employee to be at the workplace, in
case a service is required, provided the employee is remunerated,
Block 10 – First day worked – Enter the first day of work. regardless of the rate of pay.
If an ROE has been previously issued to the employee because of a
separation from employment, enter the date the employee returned
to work or the first day of the new contract (unless the current Block 15B – Total insurable earnings – Enter the total insurable
ROE is amending a previous ROE and Block 2 is completed). earnings for the required period. First, identify, according to your pay
period type, the number of consecutive pay periods to be used to
calculate this total. Refer to the Table 2, “Instructions for Blocks 15B
Block 11 – Last day for which paid – Enter the last day for and 15C,” on page 3 (or on the reverse side of the ROE form).
which the employee was paid. This would normally be the last day of Then, determine the total insurable earnings for the applicable
work. However, sometimes the employment relationship continues period, starting with the most recent pay period—the pay period
after the last day of work. For example: which includes the date shown in Block 11. For example, where
Last day worked January 11, 2008 the pay period type is “weekly,” provide the total insurable earnings
One week scheduled paid vacation From January 14, 2008 in the last 27 consecutive pay periods, or fewer if the period of
leave – time taken employment is shorter.
Last day for which paid January 18, 2008
Note:
In this case, January 18, 2008, is the last day for which paid • Add to the total any additional insurable earnings entered in
(Block 11), because the employment relationship continued after Block 17 of the ROE, e.g., wages in lieu of notice, vacation pay,
the last day worked. or statutory holiday pay.
Where unpaid wages are owing to an employee on termination, • While insurable earnings for premium purposes are limited
you must enter the last day for which those wages are owed. annually, there is no such maximum for EI reporting purposes.
For example, if the total insurable earnings for the period specified
When you pay statutory holiday pay, the date you enter in Block 11 in the chart are $56,345.02, report this amount in Block 15B.
should still reflect either the actual last day the employee worked, or • Always report “gross” amounts, before any payroll deductions.
the last day for which the employee was paid if the employee was on You should never report “net” amounts.
paid vacation, sick leave, or other paid leave. The date in Block 11
should not reflect the date of the statutory holiday. Statutory holidays Be careful:
occurring after the date in Block 11 should be entered in Block 17B. • The number of pay periods to be used for Block 15B (Earnings),
will be different from the number of pay periods used for
Block 15A (Hours). For example, for a “weekly” pay period
Block 12 – Final pay period ending date – Enter the final type, it is the total of the last 27 pay periods that must be entered
pay period ending date that includes the last day for which paid in 15B, as opposed to the last 53 pay periods for 15A. Include
(Block 11). Blocks 11 and 12 will generally be different dates, except both dollars and cents. Do not round off the total.
when the last day paid corresponds to the last day of the pay period.

2
 Human Resources and Ressources humaines et IF COMPLETING THIS FORM BY HAND, USE A PEN AND PRESS FIRMLY
Skills Development Canada Développement des compétences Canada EMPLOYER: REFER TO THE GUIDE - HOW TO COMPLETE THE
RECORD OF EMPLOYMENT - WHICH PROVIDES
RECORD OF EMPLOYMENT (ROE) DETAILED INSTRUCTIONS. Protected when completed - B
1 SERIAL NO. 2 SERIAL NO. OF ROE AMENDED OR REPLACED 3 EMPLOYER'S PAYROLL REFERENCE NO.
ENTER
OPTIONAL CODE

4 EMPLOYER'S NAME AND ADDRESS 5 CCRA's BUSINESS NO. (BN)

6 PAY PERIOD TYPE

A SHORTAGE
OF WORK

7 POSTAL CODE 8 SOCIAL INSURANCE NO.

B STRIKE OR
EMPLOYEE LOCKOUT

9 EMPLOYEE'S NAME AND ADDRESS 10 FIRST DAY WORKED

D M Y
(OR FIRST DAY WORKED
SINCE LAST ROE ISSUED) C RETURN TO
SCHOOL
11
D M Y
LAST DAY FOR WHICH PAID
D ILLNESS OR
12 INJURY
D M Y
FINAL PAY PERIOD
ENDING DATE

13 OCCUPATION 14 EXPECTED DATE OF RECALL E QUIT

E
D M Y
UNKNOWN NOT RETURNING

15A 16 F MATERNITY
TOTAL INSURABLE HOURS ACCORDING TO CHART ON REVERSE

15B
· REASON FOR ISSUING THIS ROE

FOR FURTHER INFORMATION, CONTACT

ENTER CODE
G RETIREMENT
TOTAL INSURABLE EARNINGS ACCORDING TO CHART ON REVERSE

·
AMPL
$ TELEPHONE NO. ( ) EMPLOYER
H WORK
SHARING

S
15C 17 ONLY COMPLETE IF PAYMENTS OR BENEFITS (OTHER THAN REGULAR PAY)
ONLY COMPLETE IF THERE HAS BEEN A PAY PERIOD WITH NO INSURABLE
PAID IN OR IN ANTICIPATION OF THE FINAL PAY PERIOD OR PAYABLE AT A
EARNINGS. COMPLETE ACCORDING TO CHART ON REVERSE. LATER DATE. J APPRENTICE
TRAINING
P.P. INSURABLE EARNINGS P.P. INSURABLE EARNINGS P.P. INSURABLE EARNINGS A - VACATION PAY BB - - STBATUTORY
STATUTORYHOLIDAY
HOLIDAYPAY
PAYFOR
FOR

· ·
D M Y
1 2 3 $ $
$
·
4 5 6 M DISMISSAL

10
7 8

11
9

12 C - OTHER MONIES (SPECIFY)

$
· N LEAVE OF
ABSENCE

13 14 15 $
·
·
P PARENTAL
16 17 18 $
19

22
20

23
21

24 18 COMMENTS
$
· Z COMPASSIONATE CARE

25 26 27 K OTHER
19 EXPLAIN IN
ONLY COMPLETE IF PAID SICK/MATERNITY/PARENTAL LEAVE OR THE
GROUP WAGE LOSS INDEMNITY PAYMENT (AFTER THE LAST DAY WORKED). COMMENTS
SECTION

PAYMENT START DATE AMOUNT

E2A 4T3
BATHURST, N.B.
P.O. BOX 9000
DEVELOPMENT CANADA
HUMAN RESOURCES AND SKILLS
PART 2 (BLUE) MUST BE SENT TO
D M Y

·
$ PER PER
DAY WEEK

20 COMMUNICATION PREFERRED IN 21 TELEPHONE NO.

ENGLISH FRENCH
( ) EMPLOYER
22 I AM AWARE THAT IT IS AN OFFENCE TO MAKE FALSE ENTRIES AND HEREBY
INS-2106-09-07E

CERTIFY THAT ALL STATEMENTS ON THIS FORM ARE TRUE.

D M Y

SIGNATURE OF ISSUER NAME OF ISSUER (please print) DATE

EMPLOYEE: APPLY FOR EMPLOYMENT INSURANCE BENEFITS ON THE INTERNET AT www.servicecanada.gc.ca
FOR MORE INFORMATION, REFER TO THE BACK OF THIS DOCUMENT.
EMPLOYEE'S COPY
PART 1
Ce formulaire est également disponible en français.

Table 1 Table 2
Instructions for Block 15A Instructions for Blocks 15B and 15C (when applicable)

Pay period type Number of consecutive pay periods for Pay period type Number of consecutive pay periods for reporting
reported in Block 6 reporting total hours in Block 15A reported in Block 6 insurable earnings in Block 15B or
(or fewer if period of employment Blocks 15B and 15C (or fewer if period of
was shorter) employment was shorter)
Weekly Last 53 Weekly Last 27
Biweekly Last 27 Biweekly Last 14
Semi-monthly Last 25 Semi-monthly Last 13
Monthly Last 13 Monthly Last 7
13 pay periods a year Last 14 13 pay periods a year Last 7

3
Block 15C – Insurable earnings by pay period – Complete Block 17 – Payments of benefits – other than regular
15C only if one or more pay periods have no insurable earnings. pay – paid in, or in anticipation of the final pay period, or
To establish the number of consecutive pay periods to be entered payable at a later date during the interruption of earnings,
in Block 15C, please refer to Table 2, “Instructions for Blocks 15B permanent or not, regardless of whether or not these
and 15C,” on page 3 (or on the reverse side of the ROE form). Show monies are insurable (see the “Summary chart of insurable
the insurable earnings of the most recent pay period—the pay period earnings and hours” on page 5).
which includes the date shown in Block 11—in Block 15C PP1.
17A: Vacation pay: Enter all vacation pay that meets the above.
Also include in Block 15C PP1 all insurable earnings paid/payable
on separation—e.g., vacation pay, lieu-of-notice pay, statutory holiday 17B: Statutory holiday pay: Enter the dates of any statutory
pay, etc.—that are listed in Block 17. Then, enter each consecutive holidays occurring after the date in Block 11. If the employee’s
pay period up to the number of pay periods required and enter 0.00, departure is final, then only the statutory holiday earnings are
which represents NIL, for each pay period having no insurable insurable, and not the hours. Be sure to include the earnings in
earnings and no work. Finally, add all amounts from Block 15C and Block 15B (and 15C, if applicable). If the employee’s departure is not
report the total in Block 15B. final, then both the statutory holiday hours and the statutory holiday
earnings are insurable and should be included in Blocks 15A and 15B
Be careful:
(and 15C, if applicable). Include all statutory holidays you are paying
• The insurable earnings shown in the last pay period, 15C PP1,
on termination, even if they fall in a pay period that occurs after the
must include the insurable earnings entered in Block 17. Please
pay period that includes the date entered in Block 11. Statutory
note that PP1 cannot be 0.00, which represents NIL.
holidays occurring before the date noted in Block 11 should not be
• Enter only the number of consecutive pay periods (PP)
shown in Block 17B, but should be included in Blocks 15A and 15B
corresponding to your pay period type. A “weekly” pay period
(and 15C, if applicable) in the pay period for which they were paid.
type (27 PP) requires more pay periods than a “biweekly” type
(14 PP) or a “monthly” type (7 PP). 17C: Other monies: Enter any other payments, insurable or not,
• It is very important, when you copy information from your payroll or amounts owing to an employee following the interruption of
in Block 15C, to enter 0.00, which represents NIL, where there is a earnings (e.g., pension payments, both lump sum and ongoing
period with no work and no insurable earnings. Do not skip to the severance payments or retiring allowances, bonuses, wages in
next pay period. lieu of notice, retroactive wage increases, details regarding a
• Include both dollars and cents. Do not round off the totals. Supplemental Unemployment Benefit plan).
Special situations for Blocks 15B and 15C: Do not forget:
• For calculation of insurable earnings for teachers, please contact The insurable earnings—and only the insurable earnings—entered in
your local office, or visit www1.servicecanada.gc.ca/en/ei/ Block 17 must also be added to the totals of insurable earnings in
employers/teachers_formula.shtml. Blocks 15B and 15C PP1, when applicable. For example, an amount
• For employees who are working on a contract basis and are paid of vacation pay paid on separation will be added to the totals of 15B
on a different period than the contract, the following method must and 15C PP1, when applicable. However, a retiring allowance, even
be used to report the insurable earnings in Block 15B. Average if entered in 17C, will not be added to the totals of 15B and 15C PP1,
the total of the insurable earnings paid for the contract period by since it is not insurable.
dividing these earnings by the number of weeks (or part-weeks) in
the contract. Then, multiply this weekly average by 27 (or fewer,
if the period of employment is shorter), according to the “weekly” Block 18 – Comments – Comments should only be used in
pay period type in Table 2, “Instructions for Blocks 15B and 15C,” exceptional circumstances to provide additional information or
on page 3. clarification. Do not include comments that only confirm information
• For employees who are paid solely on commissions or on salary already on the ROE.
and irregularly paid commissions, the following method must be Examples of additional information include:
used to report insurable earnings in Block 15B. Average the total • details regarding the reason for leaving or separation; and
insurable earnings paid in the last 52 calendar weeks (or fewer, if • comments to specify the reason for issuing the ROE,
the period of employment is shorter) by dividing these earnings by e.g., requested by Service Canada.
52, or by the actual number of weeks worked if fewer. Then,
multiply this weekly average by 27 (or fewer if the period of
employment is shorter), according to the “weekly” pay period type Block 19 – Only complete if paid sick/maternity/parental
in Table 2, “Instructions for Blocks 15B and 15C,” on page 3. leave or group wage loss indemnity payment after the last
physical day worked – If the employee is receiving one of these
indemnities, from either the employer or a third party, enter the start
Block 16 – Reason for issuing this ROE – Enter one of the date for the indemnity and the weekly or daily rate. Provide any
codes corresponding to the reason for issuing this ROE from the additional details in Block 18, “Comments.”
table on the right-hand, tear-off portion of the ROE. This table also
appears on the reverse side of the ROE form, Parts 1 and 3. If none
of the reasons in the table apply, use Code K, “Other,” and provide an
explanation in Block 18, “Comments.” This code should be used only
in exceptional circumstances, since codes have been assigned to the
most common reasons for issuing an ROE.
Helpful hint: If the reason for issuing the ROE is an end of contract,
an end of season, a temporary shutdown of operations, or any other
reason equivalent to a “shortage of work,” indicate Code A. Do not
include these comments in Block 18.

4
 Summary chart of insurable earnings and hours
Insurable Allocated to pay period
Type of Earnings Earnings Hours For which In which Last pay
they are they are period of
paid 1 paid 2 regular
wages 3
1. Regular salary and wages – including unpaid wages and salary Yes Yes Yes
continuance
2. Commissions – regular/irregular Yes Yes 4 Yes
3. Bonuses, tips, gratuities, cost-of-living allowances, shift premiums, and Yes No Yes
other incentive payments if paid on separation (see 21)
4. Most non-cash taxable benefits No No
5. Taxable benefits provided in the form of cash 5 Yes No Yes
6. Income taxable allowances, e.g., taxable car allowance of Yes No Yes
$400/month 5
7. Group term life insurance No No
8. Automobile stand-by charge and operating expense benefit No No
9. Housing, board, and lodging benefits or allowances, with salary for the Yes No Yes
same pay period
10. Housing, board, and lodging benefits or allowances, without cash No No
insurable earnings in the same pay period
11. Paid leave for a statutory holiday, taken on the day itself, any day Yes Yes Yes
recognized instead of the statutory day, or any other day off with
pay in place of the statutory day 6
12. Pay for a statutory holiday, occurring after last day worked, when the Yes No Yes
employee’s departure is final
13. Pay for a statutory holiday, occurring after last day worked, when the Yes Yes Yes
employee’s departure is not final
14. a) Overtime worked and paid 7 Yes Yes Yes
14. b) Overtime worked and taken as leave 7 Yes Yes Yes
14. c) Overtime accumulated and paid on or after termination 7 Yes Yes
Hours *
Earnings Yes
15. Paid lay day – Leave taken Yes Yes Yes
16. Paid lay day – No leave taken – if paid on separation (see 21) Yes No Yes
17. Pay adjustments 8 if paid on separation (see 21) Yes No Yes
18. Pay corrections 8 Yes Yes Yes
19. Employer paid sick leave or insurable Wage Loss Insurance (WLI) Yes Yes Yes
20. Accumulated sick leave credits paid out, on anniversary date or not, Yes No Yes
and taxable as employment income – if paid on termination as part of a
retirement allowance (see 22)
21. All insurable payments on separation – except overtime 9 Yes No Yes
22. Retiring allowances, including bank of accumulated sick leave credits, No No
severance pay, other,10 if paid on termination
23. Vacation pay, where vacation time is taken, however paid Yes Yes Yes
24. Vacation pay, where no time is taken, however paid Yes No Yes
25. Vacation pay, paid on separation 9 Yes No Yes
26. WCB top-up and Wage Loss Insurance (WLI) No No
top-up paid by the employer – claim accepted
27. WCB top-up and WLI top-up paid by the employer prior to acceptance Yes No Yes
28. SUB plan benefits No No
29. RRSP contribution paid by employer Yes No Yes
30. Amount in lieu of notice paid on or after termination Yes No Yes
31. Salary paid for the period of the notice worked or not – Yes Yes Yes
salary continuance
32. Paid stand-by hours spent at the employee’s place of work at the Yes Yes Yes
employer’s request
33. Stand-by hours spent elsewhere than the employee’s place of work paid Yes Yes Yes
at a rate equivalent to or greater than the employee’s regular rate
34. Stand-by hours spent elsewhere than the employee’s place of work paid Yes No Yes
at a rate less than the employee’s regular rate

5
Notes:
1. Allocate the earnings you pay to an employee to the pay period the c) When an employee accumulates overtime hours and you pay
employee earned them. In the case of leave taken, allocate to the for those hours on termination of employment or afterward, be
period of leave. sure to include these insurable earnings in the last pay period
of salary, wages, or commission. However, you must allocate
2. Allocate the earnings to the pay period in which you paid them. the hours to the actual period during which the employee
3. Allocate the earnings to the last pay period that you paid regular worked the overtime.*
salary, wages, or commissions. *For reporting purposes, if the employee worked the overtime
4. Where the actual hours of work are not known for employees paid during the previous 52 weeks (or since the last ROE was issued
by commission or when the worker and the employer have not if the period is shorter than 52 weeks), you will add the number
agreed on what hours would be considered for insurability, the of overtime hours worked to the total insured hours reported in
hours of work are determined by dividing the insurable earnings Block 15A. If the employee worked the overtime before this
in the last 52 calendar weeks, or fewer depending on the period, period, do not report it. On occasion, a Service Canada
by the applicable provincial minimum wage in force on January 1. representative may need to contact you to verify when the
When this period overlaps two calendar years, two calculations employee worked the overtime. This will only be the case when
must be done, using the minimum wage in force each year, if an employee does not qualify for EI benefits based on what is
different. The result cannot be more than 35 hours a week. reported, and knowing what period the overtime represents may
result in the employee qualifying for benefits.
5. Most non-taxable earnings are not insurable, e.g., travel
allowances. For more information, contact the Canada Revenue 8. Pay adjustments are situations where there has been a delay in
Agency. recognizing, implementing or processing a change in the
employee’s pay. For example, an increase in wages under a union
6. When work is performed on a day the employee is given paid contract, agreed to three months after the end of the previous
leave, insurable hours are the greater of the hours actually worked contract, gives rise to a retroactive pay increase or adjustment. By
or the otherwise normal hours of work. For example, where an contrast, pay corrections involve errors. This may be hours
employee, who normally works 7.5 hours on a working day, missed when a previous pay period was processed, or the back
is paid four hours overtime on a statutory holiday, 7.5 hours are wages paid to an employee who was wrongfully dismissed.
insurable. Should the same employee have work 10 hours on that
holiday, 10 hours would be insurable. 9. On separation means: paid in, or in anticipation of the final pay
period, or payable at a later date during the interruption of
7. Overtime: earnings, permanent or not.
a) When an employee works overtime and is paid for it, the hours 10. Any questions on retiring allowances should be directed to the
are insurable. Include the actual number of hours the employee Canada Revenue Agency.
worked.
b) When an employee takes overtime as leave, the insurable hours
are the number of hours the employee takes in leave.

Frequently asked questions

Q1 Do I have to use the same number of pay periods to Q3 Under what circumstances would I have to issue an
determine the total insurable hours (Block 15A) and amended Record of Employment?
the total insurable earnings (Block 15B)?
An amended Record of Employment must be issued when
No. There’s a chart to determine the total insurable hours information needs to be changed or corrected on a
and there’s a different one to determine the total insurable previously issued ROE, or when Service Canada requests
earnings. an amended ROE.

Q2 What’s the difference between the last physical day Q4 Do I have to store a copy of the ROE?
worked, last day for which paid (Block 11) and final
pay period ending date (Block 12)? Yes. You are required to store a copy of the ROE for a
period of 6 years. Web ROEs are stored electronically for
The last physical day worked is the actual last day the 6 years. You must ensure that ROEs, complete or blank,
employee performed services. The last day for which paid are maintained in a secure environment.
is the last day for which you paid EI premiums for the
employee. The final pay period ending date is the actual Q5 Is it mandatory that I send a copy of each ROE
end date covering the full pay period. issued to Bathurst?

Yes. You must ensure that copies of all ROEs you

complete are sent to Bathurst.

6
 To order ROE forms
Contact your nearest Service Canada Centre, or visit www.servicecanada.gc.ca. Click on “Employers,” scroll down and
click on “Employment Insurance (EI) Information for Employers,” then click “How to order ROE.”

This Web site gives access to a full listing of the phone numbers of all Service Canada Centres that have the responsibility of
taking orders for ROE forms from employers. These phone numbers are grouped by provinces and territories, enabling the user
to more easily identify the nearest office.

Enquiries regarding insurability Useful Web links

These types of enquiries should be directed to the Canada • Employment Insurance Information for Employers
Revenue Agency (CRA). Its telephone number may be found in
the Government of Canada blue pages of your local telephone www.servicecanada.gc.ca/en/ei/employers/
directory. You can also obtain more information by visiting the RelatedLinksRoe.shtml
CRA Web site at:
• For information on ROE Web, visit the following Web site:
www.cra-arc.gc.ca
www.servicecanada.gc.ca/en/ei/employers/
More information on EI premiums can be obtained from the roe_web.shtml
following CRA sources:
• Some employers are questioning whether or not it is legal for
• Employer Guide – Payroll Deductions and Remittances them to complete Service Canada’s “Request for Payroll
from the Canada Revenue Agency: Information” forms. They are worried about complaints
and/or legal action from their employees. For more
www.cra-arc.gc.ca/E/pub/tg/t4001/README.html information on that matter, visit the following Web site:

• (T4001) – Basic Information with Chapter 3 containing www.hrsdc.gc.ca/en/ei/employers/authority.shtml

details on insurable employment, earnings, and hours and on
calculating EI premiums. • To request any Service Canada publication, please call your
local Service Canada Centre or visit our Web site at:
• (T4130) – Taxable Benefits
www.servicecanada.gc.ca/en/about/
Copies of these publications may be obtained from your local publications.shtml
Taxation Services office or on CRA’s Web site.
• For general Government of Canada enquiries, see:

www.canada.gc.ca

7
 For Record of employment assistance
For more information on how to complete the ROE, call an ROE advisor at one of the
telephone numbers listed below:

Alberta Nova Scotia

Anywhere in Alberta. . . . . . . 1-800-561-3992 Halifax Metro. . . . . . . . . . . . . 902-426-2029
Fax. . . . . . . . . . . . . . . . . . . . 1-800-829-6891
Cape Breton Network: Sydney,
North Sydney, Glace Bay,
British Columbia and Yukon
and Port Hawkesbury. . . . . . . 902-564-7252
Anywhere in British Columbia New Glasgow – local calls. . . 902-755-7820
and Yukon. . . . . . . . . . . . . . . 1-888-557-7111

Northern Nova Scotia Network:

Manitoba Amherst, Antigonish,
English . . . . . . . . . . . . . . . . . 1-800-663-0983 and Truro. . . . . . . . . . . . . . . . 1-800-268-6567
French. . . . . . . . . . . . . . . . . . 1-877-342-2983
South Shore Valley Network: Bridgewater,
Windsor, Kentville, Digby,
New Brunswick
Shelburne, and Yarmouth. . . 1-800-268-6567
Anywhere in Yarmouth – local calls. . . . . . . 902-742-6830
New Brunswick. . . . . . . . . . . 1-888-650-5300

Ontario
Newfoundland and Labrador
Anywhere in Ontario. . . . . . . 1-800-263-8364
Anywhere in Newfoundland
and Labrador. . . . . . . . . . . . . 1 800 533-5857
Prince Edward Island
Anywhere in
Northwest Territories and Nunavut
Prince Edward Island . . . . . . 1-866-709-6389
Anywhere in Northwest Territories
and Nunavut . . . . . . . . . . . . . 1 800 561-3992
Quebec
Anywhere in Quebec. . . . . . . 1-800-318-3658

Saskatchewan
Anywhere in
Saskatchewan. . . . . . . . . . . . 1-800-667-7554
Fax. . . . . . . . . . . . . . . . . . . . . . 306-780-8778

United States
English and French. . . . . . . . 1-800-263-8364