Build a Record of Employment (ROE) for ROE Web / ROE SAT
Skill: Convert an employment interruption into a Record of Employment (ROE) filed via ROE Web
Region: Canada Category: Payroll — employment interruption Does: Takes an employee's pay-period history at a separation and produces the Record of Employment (ROE) data — insurable hours and earnings by pay period, reason for issuing, and final pay-period figures — submitted to Service Canada through ROE Web (online) or ROE SAT (bulk/secure automated transfer). System: Service Canada ROE Web / ROE SAT
An ROE must be issued on every interruption of earnings (Service Canada uses it to administer Employment Insurance), generally within 5 calendar days of the interruption when filing electronically. The number of required pay periods of history depends on pay frequency. Confirm the current ROE Web block layout and reason codes before generating.
When this applies
- An employee has an interruption of earnings — termination, layoff, quit, leave, shortage of work, or seven consecutive days with no work and no insurable earnings.
- You need to report insurable hours/earnings so Service Canada can assess an EI claim.
- File electronically via ROE Web or, for high volume / payroll-provider integration, ROE SAT. (Paper ROEs have been discontinued for most employers.)
Input data required
| Input | ROE block |
|---|---|
| Business Number with RP payroll account / CRA payroll reference | Block 5 |
| Employee SIN, name, address | Blocks 8–10 |
| Pay period type (weekly, biweekly, semi-monthly, monthly) | Block 6 |
| First day worked | Block 10 |
| Last day for which paid | Block 11 |
| Final pay period ending date | Block 12 |
| Total insurable hours | Block 15A |
| Insurable earnings by pay period | Block 15B/15C |
| Reason for issuing | Block 16 (code) |
| Vacation/statutory/other payments | Block 17 |
| Comments | Block 18 |
Field / block mapping
| Block | Meaning |
|---|---|
| 6 | Pay period type (determines number of 15B periods) |
| 10 | First day worked |
| 11 | Last day for which paid |
| 12 | Final pay period ending date |
| 15A | Total insurable hours (required pay periods) |
| 15B | Total insurable earnings (final pay periods) |
| 15C | Insurable earnings by pay period (per period array) |
| 16 | Reason for issuing — code (e.g., A=shortage of work, E=quit, M=dismissal, K=other) |
| 17A / 17B / 17C | Vacation pay / statutory holiday pay / other monies |
Calculation rules
- Number of pay periods of insurable history depends on Block 6: e.g., 53 weekly, 27 biweekly, 25 semi-monthly, 13 monthly.
- Block 15A insurable hours covers the required number of consecutive pay periods (or back to the last ROE / first day worked, if shorter).
- Block 15C lists earnings per pay period most-recent-first; Block 15B is their total over the periods needed to establish a claim.
- Only insurable earnings and hours count (cap each period at the annual maximum insurable earnings limit basis); exclude non-insurable amounts.
- Reason code in Block 16 drives EI eligibility — use the correct code (and a comment in Block 18 where required).
Worked example
A biweekly employee laid off due to shortage of work:
Service Canada — Record of Employment (ROE Web)
Block 5 CRA Payroll Account ...... 123456789RP0001
Block 8 SIN ...................... 123 456 782
Block 9 Employee ................. Singh, Amrit
Block 6 Pay period type .......... Biweekly
Block 10 First day worked ......... 2023-03-06
Block 11 Last day for which paid .. 2025-05-23
Block 12 Final pay period ending .. 2025-05-25
Block 16 Reason for issuing ....... A (Shortage of work / end of contract or season)
Block 15A Total insurable hours .... 1,920.00
Block 15C Insurable earnings by pay period (most recent first):
PP1 (2025-05-25) ............... 2,884.62
PP2 (2025-05-11) ............... 2,884.62
PP3 (2025-04-27) ............... 2,884.62
... (up to 27 biweekly periods)
Block 15B Total insurable earnings . 27,500.00
Block 17A Vacation pay ............. 1,730.77 (paid on separation)
Block 18 Comments ................. Position eliminated.
Validation checklist
- CRA payroll account (RP) and employee SIN present and valid
- Block 6 pay period type matches the actual payroll frequency
- Number of 15C pay periods matches the requirement for that frequency (e.g., 27 biweekly)
- Block 15A hours and 15B earnings cover the correct consecutive periods, only insurable amounts
- Block 11 last day paid and Block 12 final pay period ending are consistent
- Block 16 reason code correct for the interruption; Block 18 comment added where needed
- Vacation/statutory/other monies recorded in Block 17
- Issued within the electronic filing deadline (generally 5 calendar days after the interruption)
Last updated: 2026-06-04 — confirm the active schema version, field codes, and CRA portal requirements against the current Canada Revenue Agency specifications before use.