Canada

ROE, in plain English.

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A Record of Employment records insurable hours, earnings and the reason for an interruption of earnings.

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The employer issues it under Service Canada’s rules. Electronic deadlines depend on pay frequency, and paper deadlines differ. Service Canada assesses EI eligibility. Employees should apply for EI promptly even if their ROE is not yet available.

For electronic ROEs on weekly, biweekly or semi-monthly pay, the deadline is five calendar days after the interruption pay period ends. On monthly or 13-period pay, use the earlier of that deadline and 15 calendar days after the interruption begins. Paper ROEs have a separate interruption/awareness rule. Check the applicable deadline as soon as an interruption is identified.

What the ROE records.

The Record of Employment is the document Service Canada requires any time an employee's earnings are interrupted. The form captures two numbers that drive the Employment Insurance calculation: insurable hours and insurable earnings for the period in question. Those figures tell Service Canada whether the employee qualifies for EI and, if so, how much.

Why the earnings stopped matters as much as when. A layoff, a leave, and a termination each carry distinct implications for the employee's EI outcome. Getting that reason right protects both the employee's benefit calculation and the employer's compliance record.

An employee should apply for EI promptly, even if the ROE is not yet available. A missing or inaccurate ROE can delay assessment. Service Canada can request the information it needs from the employer.

When the deadline starts.

For electronic ROEs on weekly, biweekly or semi-monthly pay, the deadline is five calendar days after the interruption pay period ends. On monthly or 13-period pay, use the earlier of that deadline and 15 calendar days after the interruption begins. Paper ROEs have a separate interruption/awareness rule. For example, an electronic ROE for a biweekly interruption period ending Friday is due by the following Wednesday.

Mistakes that show up in audits.

  • Using the wrong deadline rule. Check electronic versus paper filing and the actual pay frequency. Monthly and 13-period electronic ROEs have an earlier-of test.
  • Missing the ROE on leave. A qualifying interruption for parental leave or illness can require an ROE. Use the appropriate interruption and deadline rules.
  • Disconnected time and payroll records. Insurable hours must be accurate. When time data lives in a separate system from payroll, the count requires manual reconciliation, and manual reconciliation introduces errors that reduce the employee's EI entitlement.
  • Delay during high-volume separations. A layoff affecting multiple employees creates simultaneous ROE obligations. Without a system that generates each form from payroll data directly, teams can miss the applicable deadlines while handling several departures.

How Workzoom generates it.

Workzoom has run Canadian payroll since 2001, twenty-five years under the same family that built the system. It calculates insurable hours and insurable earnings on every pay run and generates the Service Canada-formatted Record of Employment for the employer to submit. County of Renfrew, an Ontario municipality, and Silvera for Seniors both run Canadian payroll on the platform.

One database connects HR, time, and payroll. One system, built that way from the start. Insurable hours come from the same records that drive scheduling and overtime. When HR records an interruption, payroll already holds the complete insurable-earnings history. No export step. No reconciliation across separate modules. The ROE generates from data that was already current before anyone opened the form. Because that data was never in another system to begin with.

  • 2000 Running payroll since Workzoom has run Canadian payroll for 25+ years.
  • Canadian data residency AWS Canada (ca-central-1). Canadian customer data stays in Canada.
  • SOC 2-aligned controls Encrypted at rest, role-based access, immutable audit logs.
  • Trusted in production County of Renfrew, Silvera for Seniors, and Cable Bahamas. Built for 50 to 5,000 employees.

Statutory rates 2026

Statutory payroll rates for Canada

Current employee and employer contribution rates, ceilings, and thresholds set by the issuing authority. Workzoom configures and maintains these rates in the platform, reviewed quarterly and on every statutory change, so payroll runs use the current values.

Contribution Rate Source Notes
CPP employee contribution rate 5.95% CRA YMP: $74,600 · YAMPE: $85,000
CPP2 second-tier contribution rate 4% CRA YAMPE: $85,000
EI employee premium rate 1.63% CRA MIE: $68,900
EI employee premium rate (Quebec) 1.30% CRA
QPP employee contribution rate (Quebec) 6.30% Revenu Québec
QPIP employee premium rate (Quebec) 0.430% Revenu Québec MIE: $103,000

Verified May 20, 2026 against the issuing authority for each line. Rates change. If you spot a discrepancy, contact us and we will update within one business day.

In the product

How ROE runs on Workzoom.

ROE is part of the Workzoom Payroll Suite. Workzoom runs HR, workforce, and talent on a single employee record across ten countries: Canada, the United States, the Bahamas, Jamaica, Trinidad and Tobago, Barbados, Antigua and Barbuda, Anguilla, the Cayman Islands, and the United Kingdom. Full gross-to-net payroll runs live in Canada, the United States, and the Bahamas. Pricing starts at $4 per employee per suite per month.

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Questions about ROE

For electronic ROEs on weekly, biweekly or semi-monthly pay, the deadline is five calendar days after the interruption pay period ends. On monthly or 13-period pay, use the earlier of that deadline and 15 calendar days after the interruption begins. Paper ROEs have a separate interruption/awareness rule.
Yes, when the leave creates an interruption of earnings under Service Canada’s rules. Use code P for parental leave and F for maternity leave. The issuance deadline depends on filing method and pay frequency, including the earlier-of rule for monthly and 13-period electronic ROEs.
Insurable hours is the count of hours worked during the relevant period that qualify for Employment Insurance purposes. Insurable earnings is the dollar value of compensation that EI premiums applied to during the same period. Service Canada uses both figures to determine whether the employee qualifies for EI benefits and, if they do, the weekly benefit amount and duration of the claim.
The employer submits the Record of Employment to Service Canada. The employee does not file it. Workzoom generates the Service Canada-formatted ROE for the employer to submit.
A late or inaccurate ROE can delay EI assessment and can expose the employer to enforcement. The employee should still apply promptly and contact Service Canada if the ROE is missing. Service Canada decides eligibility using the available information and any further records it requests.

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