What is a Record of Employment (ROE)?

Code

Name

Definition

Code A

Shortage of work (layoff)

Code A is the most commonly used code. Use this code when the employee is laid off, since a "shortage of work" occurs when an employer has to lay off staff. For example, if you are issuing an ROE because a contract is ending, a season is over, or you are temporarily shutting down operations, use Code A. For example (this list is not exhaustive): end of contract or season end of casual/part-time work end of school year temporary shutdown of operations permanent shutdown of operations position eliminated/redundant company restructuring employer bankruptcy or receivership

Code B

Strike or lockout

Use Code B when an employee is on strike or has been locked out of the workplace

Code C

Return to school

Service Canada is phasing out the use of this code. Instead of Code C, please use one of the following codes: If the employee is leaving to return to school, use Code E, Quit. Be sure to enter "Return to school" in Block 18 if you are using a paper ROE. If you are using ROE Web online, choose the "Return to school" option from the drop-down menu. If the employee is leaving to participate in a government-approved apprenticeship training program, use Code J, Apprentice training. Note: If you hire a student on either a summer term, co-op term or on any other basis where the term is fixed, if they fulfill their term code A, Shortage of work can be used.

Code D

Illness or injury

Use Code D when the employee is leaving work temporarily because he or she is ill or injured.

Code E

Quit

Use Code E when the employee initiates the separation from employment. For example, an employee may quit to take another job, to accompany a spouse who must move for his or her work to another location, to return to school, or to voluntarily retire, or the employee may decide to quit the position permanently because of health reasons. If you are using a paper ROE, include a comment in Block 18, Comments. For example, you could enter "Take another job," "Follow spouse," "Return to school," "Voluntary retirement," or "Health reasons." If you are using ROE Web online, choose the appropriate option from the drop-down menu. Note: If the employee is leaving the workplace because of mandatory retirement, see Code G, Retirement.

Code F

Maternity

Use Code F only when a birth mother is leaving the workplace to take maternity leave. It does not apply to adoptive parents or birth fathers.

Notes

• If the birth mother is experiencing an interruption of earnings first because of illness and then because of maternity leave, use Code D, Illness or injury, since you should use the code that applies first. In this case, there is no need to amend the ROE once the employee begins her maternity leave.
• If the employee is a birth father or adoptive parent, see Code P, Parental.

Code G

Retirement

(mandatory/approved under the Work Force Reduction program)

Use Code G when the employee is leaving the workplace because of mandatory retirement or through a Work Force Reduction approved by Service Canada. If you are using a paper ROE and the employee is retiring under an approved Work Force Reduction, enter "Approved work-force reduction" in Block 18. If you are using ROE Web online, choose the "Approved work-force reduction" option from the drop-down menu. See the Work Force Reduction program for details.

Note: If the employee is voluntarily retiring, see Code E, Quit.

Code H

Work-sharing

Work-sharing

Code J

Apprentice training

Use Code J if the employee is leaving the workplace temporarily to participate in a government-approved apprenticeship training program.

Code M

Dismissal or suspension

Use Code M when the employer initiates the separation from employment for any reason other than layoff or mandatory retirement (that is, the employee is leaving the workplace because he or she has been dismissed by the employer). Also use this code when the employee is suspended from their employment.

This code is also used when the employment is terminated within a probationary period because the employee was not well suited for the position (that is, the employee was not able to satisfactorily perform the duties of the position). If you are using a paper ROE and the employment was terminated within the probationary period, enter "Terminated within probationary period" in Block 18, Comments. If you are using ROE Web online, choose the "Terminated within probationary period" option from the drop-down menu.

Code N

Leave of absence

Use Code N when the employee is leaving the workplace temporarily to take a leave of absence. For example, if the employee is taking any period of unpaid leave, use Code N.

Note: A leave of absence does not include illness or injury, maternity leave, parental leave, compassionate care leave, or leave for a caregiver providing care to a critically ill or injured person —instead, use Code D, Illness or injury, Code F, Maternity, Code P, Parental, or Code Z, Compassionate care/Family Caregiver respectively.

Code P

Parental

Use Code P if the employee is leaving the workplace temporarily to take parental or adoption leave.

Note: If the employee is a birth mother, see Code F, Maternity.

Code Z

Compassionate care/Family caregiver

Use Code Z if the employee is leaving the workplace temporarily to claim compassionate care benefits, or Family Caregiver Benefits.

Code K

Other

The vast majority of reasons for issuing an ROE are covered by the above codes. Use Code K only in exceptional circumstances (see examples below). If none of the above reasons apply to the situation, use Code K, and provide an explanation in Block 18, Comments.

• change in payroll/ownership or company name
• change in pay period type
• death of an employee
• Service Canada has requested the ROE

Also in Block 16, you must enter the full name and telephone number of the person in your organization who is readily available to provide more information or clarification about the reason for issuing the ROE, if Service Canada needs it.