EI information for employers – COVID-19

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We’re providing additional information 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.

Block 16 - Reason for issuing this ROE Updated

Block 16 should indicate the reason for the employee’s leave or separation from employment, or the reason why the ROE is being issued. Don’t add comments unless absolutely necessary.

When the employee is no longer working because the business has decreased operations or closed due to COVID-19, use code A (shortage of work).

When the employee is sick or quarantined, use code D (illness or injury).

COVID-19 vaccination

When the employee doesn’t report to work because they refuse to comply with your mandatory COVID-19 vaccination policy, use code E (quit) or code N (leave of absence).

When you suspend or terminate an employee for not complying with your mandatory COVID-19 vaccination policy, use code M (Dismissal or Suspension).

If you use these codes, we may contact you to determine:

  • if you had adopted and clearly communicated to all employees a mandatory COVID-19 vaccination policy
  • if the employees were informed that failure to comply with the policy would result in loss of employment
  • if the application of the policy to the employee was reasonable within the workplace context
  • if there were any exemptions for refusing to comply with the policy

Register for ROE Web to submit ROEs electronically

We've 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.

Validate your identity online

If you are unable to validate your identity through the CRA or in person, you will need to validate it with a third party. The validator must be 18 years of age or older and must have known you personally for at least 2 years. The validator can be a relative.

The validator must:

  1. confirm that the photo on the identification document (ID) is a true likeness of the primary officer and that the expiration date on the document is valid, acceptable IDs are:
    • a valid passport, or
    • 2 government-issued IDs (one document must include a photo), such as a:
      • provincial or territorial driver’s licence
      • provincial or territorial health card
      • provincial or territorial birth certificate
      • provincial or territorial identification card (a photo card with the same security features as a driver’s licence)
      • permanent resident card
      • record of landing
      • Canadian citizenship certificate
      • certificate of registration of birth abroad
      • certificate of Indian Status issued by the Government of Canada
      • Refugee Protection Claimant Document
      • work permit
  2. write a clear and legible letter that includes:
    • the date the validation took place
    • the first name, last name and User Reference Number of the ROE Web user who wants to become the primary officer
    • the following attestation: “I hereby certify that I have validated the identification of the user with a valid passport or 2 pieces of valid identification, including one piece that contained a photo, and I certify it to be a true likeness of the user”, and
    • the signature, name and relationship to the primary officer or official position of the person who certified the document

    For privacy purposes, the validator is not required to send copies of the documents used to authenticate and validate your identity to Service Canada.

  3. submit a scanned copy of the signed letter by email to us: nc-ins-assur_roe_re_web-gd@servicecanada.gc.ca

    Only requests for identity validation will be processed. No other documents or requests are accepted.

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.


  • Your employee is paid their normal salary, with 75% coming from the CEWS and 25% from you. Because the full amount is insurable, enter this amount in Block 15C
  • Your employee is paid 75% of their normal salary, all of which comes from the CEWS. The 75% is insurable. Enter this amount in Block 15C

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

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