Record of Employment – An Employer's Responsibility
The Record of Employment is a record of insurable earnings and hours for employees who leave your business for any reason or experience an interruption in earnings, such as maternity, parental or adoption leave. This document must be filled out within a specific time frame and passed along to the departing employee and to Service Canada.
The responsibility of issuing a Record of Employment falls to you, the employer, as it is used to determine:
- The individual's eligibility for Employment Insurance benefits
- The amount of the benefits
- How long the individual can receive the benefits
When you provide timely, accurate information on the Record of Employment, you help prevent employment insurance fraud and protect the system. The deadline is strict: the record must be filed online or given to the employee within 5 days of the interruption of earnings.
There are two ways to prepare a Record of Employment: online and on paper. Each method requires a different lead time, so it is good to plan ahead. If you order the forms by phone from Service Canada, they will be mailed to you within 4 – 10 business days, depending on your location. However, if you prefer to use the ROE Web program, a designated representative from your company must register in person at a Service Canada Centre before receiving an activation code to be used online. This process could take up to 20 days, but only needs to be done once.
Who can prepare a Record of Employment?
- The person responsible for payroll preparation within the business
- Your bookkeeper
- Your accountant
- An outside payroll preparation service hired by your business
Note: Changes have been brought to regulation 19(3) which indicate that only online filing can allow you to submit records within the 5 days following the end of the corresponding pay period (except when a pay cycle has 13 or fewer pay periods).
You do not need to give an employee a paper copy when you submit records electronically.