The end of summer is (unfortunately) just around the corner,
which for many employers means saying goodbye to student employees
and seasonal workers. Most employers know that they need to
complete a record of employment (ROE) when an employee terminates,
but there are a number of other circumstances that require an ROE.
Now is as good a time as any for a quick refresher on when
employers need to complete a record of employment (ROE) for an
employee and why it is important to do so correctly. My goal is not
to give detailed instructions about completing ROEs; but to
highlight the importance of properly issuing them and the potential
liability from failing to do so.
ROE Overview
The ROE is the form employers complete when an employee
receiving insurable earnings stops working such that he/she
experiences an interruption of earnings. Service Canada considers
ROEs to be the single most important documents in the Employment
Insurance (EI) program.
