Employers – Issuing records of employment during COVID-19

On this page

Service Canada has implemented temporary measures to help employers issue records of employment (ROEs) for employees during the COVID-19 pandemic.

If you have employees who stopped working because of COVID-19, you must issue their ROEs within the set timeframe. This ensures they can access Employment Insurance (EI) benefits.

Canada Emergency Wage Subsidy

If you’re paying your employees with the Canada Emergency Wage Subsidy (CEWS), only issue ROEs for those who have an interruption of earnings when the CEWS ends.

If your employees are still off work when their CEWS ends, they can apply for EI benefits. If they do, we’ll use their ROEs to determine if they qualify for EI benefits. It will be important that the ROE accurately report all earnings, including the CEWS, and all hours worked.

Employees who are in insurable employment before receiving CEWS continue to be in insurable employment once in receipt of the CEWS, if that is the only thing that has changed. This remains true even if the employee is not working while receiving the CEWS. For information on insurability, contact the Canada Revenue Agency (CRA).

Block 15A – Total insurable hours

Block 15A should equal the number of insurable hours the employee would normally have worked before receiving the CEWS.

Employee off work

Whether an employee continues to receive a full salary or a partial salary while off work, the number of insurable hours for the period of leave doesn’t change. The number of insurable hours equals the number of hours the employee would normally have accumulated if they had been working during this time.

Block 15C – Insurable earnings by pay period

Block 15C should equal the total amount paid to the employee in each pay period, including any CEWS received.

Examples

For more information, visit How to complete the ROE form or contact the Employer Contact Centre.

Block 16 - Reason for issuing this ROE

When the employee is sick or quarantined, use code D (illness or injury) in Block 16. Don't add comments.

When the employee is no longer working due to a shortage of work because the business has closed or decreased operations due to COVID-19, use code A (shortage of work). Don't add comments.

When the employee refuses to come to work but is not sick or quarantined, use code E (quit) or code N (leave of absence). Don't add comments unless absolutely necessary.

Register for ROE Web to submit ROEs electronically

Service Canada has developed temporary simplified measures to help employers complete the ROE Web registration process to submit ROEs electronically.

Identity validation

Employers and Primary Officers who can't authenticate and validate their identity through their CRA account or in person at a Service Canada Centre can temporarily validate their identity online to complete the registration process.

Emails from Service Canada

Once you’ve created an organization and successfully validated your identity as the Primary Officer, Service Canada will email you an authorization code to the email address in your ROE Web profile. You must enter the code in your profile to complete the registration.

Service Canada will also mail a letter to the owner or CEO of the organization to inform them of the ROE Web registration.

Related links

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: