Canada Record of Employment

In Canada, employers must issue a Record of Employment (ROE) when an employee has an interruption of earnings by either voluntary or involuntary termination or lay-off, has seven consecutive calendar days without work and insurable earnings, or has a fall in insurable earnings below 60 percent of normal weekly earnings. The seven day rule does not apply to real estate agents or commissioned employees.

In general, employers must issue a ROE within five calendar days of the interruption of earnings or of the date the employee learns of the interruption. Employers must also issue an ROE if requested by the employee and there has been an interruption of earnings, or if requested by Human Resources and Skills Development Canada (HRSDC).

The employer must report on the ROE the employee's gross earnings for the previous 27 weeks and the total worked for the previous 53 weeks if the employee has worked a year or more. The employer must report the earnings and hours available if the employee worked less than a year.