Canada

ROE, in plain English.

Workzoom defines ROE as follows. The ROE deadline is not measured from the last day worked. It runs from the end of the pay period in which the interruption occurs, a distinction that can mean the window stretches...

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The short answer

The ROE deadline is not measured from the last day worked. It runs from the end of the pay period in which the interruption occurs, a distinction that can mean the window stretches weeks past the employee's final shift on a monthly payroll. Service Canada requires the Record of Employment within five calendar days of that close. Until it arrives, the employee's Employment Insurance claim cannot move. The form records insurable hours and insurable earnings, the two figures that drive the EI calculation. Workzoom calculates both on every pay run and generates the Service Canada-formatted ROE for the employer to submit.

Five calendar days. That is the window Service Canada gives a Canadian employer to issue a Record of Employment after a layoff, a leave, or a termination. Miss it and the employee's Employment Insurance claim stalls. Not a minor paperwork item. A legal obligation with a hard deadline baked into the Employment Insurance Act.

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.

Until the employer files the form, the employee's EI application sits on hold. The claim cannot move forward without it.

When the deadline starts.

The clock starts at the end of the pay period in which the interruption occurs, not the last day the employee worked. On a bi-weekly payroll that closes on Friday, a termination mid-week still ties to that Friday close. The Record of Employment is due within five calendar days of that date, by the following Wednesday. Calendar days, not business days: weekends and holidays count. On monthly or semi-monthly payrolls, the gap between last day worked and pay-period end can stretch to weeks, which means payroll teams cannot wait for the event itself to start preparing the form.

Mistakes that show up in audits.

  • Using the last day worked as the trigger date. Service Canada measures the deadline from the end of the pay period, not the employee's final shift. On long pay cycles, this distinction can mean a week's difference between compliant and late.
  • Missing the ROE on leave. Most payroll teams issue the form on terminations and forget that parental leave and illness-related interruptions carry the same five-day obligation. All three trigger the same Service Canada requirement.
  • 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 miss the five-day window on the second and third departures while managing the first.

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.

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

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.

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

An employer must issue a Record of Employment within five calendar days of the end of the pay period in which the interruption occurs, not from the last day worked. On a bi-weekly payroll closing on Friday, the ROE is due by the following Wednesday. The five-day window is measured in calendar days, so weekends and holidays count toward the deadline.
Yes. A parental leave is an interruption of earnings under Service Canada rules, triggering the same Record of Employment obligation as a layoff or termination. The employer must issue the form within five calendar days of the end of the pay period in which the leave begins. Missing the ROE on leave is one of the most common payroll compliance oversights in Canadian HR.
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 Record of Employment delays the employee's Employment Insurance claim. Service Canada requires the ROE before it can calculate insurable hours, insurable earnings, and benefit entitlement. The employee cannot receive EI benefits until the form is on file, which means an employer who misses the five-calendar-day deadline from the pay-period close shifts the cost of that delay onto the departing worker.

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