Canada
ROE, in plain English.
A Record of Employment records insurable hours, earnings and the reason for an interruption of earnings. 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.
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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 2000, twenty-six 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 26+ years.
- Canadian hosting on AWS available
- 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
Configured and maintained in Workzoom, reviewed quarterly and on every statutory change.
Scroll horizontally to read rates, sources and notes.
| 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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$4 per employee per suite. 50 to 5,000 employees. Sprint-based, client-paced go-live.
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