How to complete the record of employment (ROE) form


Due to the coronavirus disease (COVID-19) outbreak, there are changes to this program.

This guide is for you if:

  • you are an employer who issues records of employment (ROEs) for your employees
  • you work for a small, medium, or large business and issue ROEs on behalf of that organization
  • you are a professional, such as an accountant, bookkeeper or payroll processor, who completes ROEs on behalf of your clients.

Table of contents

Note: ROE Tutorials

For interactive instructions, with examples of the ROE form, view the ROE Tutorials. These tutorials will walk you through the process of completing an ROE in the recommended order, block by block, and point out some mistakes to avoid.

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