How do I fill out an ROE (Record of Employment)?
Service Canada provides a comprehensive guide to completing ROEs. Employers should follow this guide to ensure accuracy when completing ROEs.
- Download the guide: Record of Employment Guide
- Service Canada ROE help line: for help filling out ROEs call 1-800-367-5693.
What code do I use on the ROE form Block 16 regarding the reason for lay-off?
If you are laying off staff for any reason you must use the appropriate Code in Box 16. Specific codes to use due to Covid-19 are:
- CODE D: if your employee is under quarantine or self-quarantine due to Covid-19, please use Code “D” for illness or injury
- CODE A: if your employees are out of work due to temporarily closing your whole business or parts of your business, please use Code “A” for Shortage of Work.
- CODE N: if your employee is refusing to report to work due to the risk of exposure to Covid-19, please use Code “N” for leave of absence.
Other codes apply for different circumstances such as maternity, dismissal, quit etc., in which case, use the appropriate code.
Important: when issuing an ROE do not put anything in “Box 18 – Comments section”. Any comments will remove the ROE from the automated process and will delay the processing of the claim.
When do I have to issue an ROE
Employers must issue an ROE within 5 calendar days of the interruption of earnings or the date the employer becomes aware of an interruption of earnings. OR if issuing electronic ROEs, you have up to five calendar days after the end of the pay period in which an employee’s interruption of earnings occurs.
An interruption of earnings occurs when an employee:
- Quits
- Is laid off or terminated
- Has had, or is anticipated to have, 7 consecutive calendar days with no work & no insurable earnings from the employer.
- Has a salary that falls below 60% of regular weekly earnings because of illness, injury, quarantine, pregnancy, caring for newborn or adopted children, or providing support to a family member who is gravely ill with significant risk of death.
Exceptions
The 7-day rule for an interruption of earnings does not apply in the following cases: Real estate agents; employees who have non-standard work schedules; commission salespeople
Regardless of whether or not the employee intends to file a claim for EI benefits, the employer must issue an ROE:
- each time an employee experiences an interruption of earnings;
- or when Service Canada requests one.
For part-time, on-call or casual workers, an ROE does not have to be issued for each interruption except when:
- The employee requests one (and there has been an interruption of earnings)
- The employee is no longer considered “active”
- The ROE is requested by Service Canada
- The employee has not worked or had insurable earning in the last thirty days
How do I access an ROE form?
Preferred method is Electronic ROEs
In order to use ROE Web you must have a My Business Account with Canada Revenue Agency.
If you do not have an account set up yet, information on registering for My Business Account with CRA is found here: Registration Process to Access CRA Login Services
Once you have your CRA account set up, you will be able to sign into ROE Web and complete the electronic ROE
Ordering Paper ROE Forms
Employers must communicate with the Employer Contact Centre to order paper ROE forms. Service Canada no longer accepts orders for paper ROE forms by fax or mail.
When you call, you will be asked to provide the following information:
- Your 15-character Payroll Account Number (PAN) issued by the Canada Revenue Agency (CRA). The PAN can be found on the CRA PD7A (Statement of account for current source deductions) form. If you do not have a PAN, you will have to request one from CRA, and
- The name, address and telephone number of your business.
Am I eligible for the Temporary Wage Subsidy?”
You are an eligible employer if you:
- are a non-profit organization, registered charity, or a Canadian-controlled private corporation (CCPC);
- have an existing business number and payroll program account with the CRA on March 18, 2020; and
- pay salary, wages, bonuses, or other remuneration to an employee.
Note: CCPCs are only eligible for the subsidy if their taxable capital employed in Canada for the preceding taxation year, calculated on an associated group basis, is less than $15 million.
For more information please go to: Frequently Asked Questions: Temporary Wage Subsidy for Employers
Note: If you are a sole proprietor or partnership that has employees, you are not eligible at this time to access the Temporary Wage Subsidy.
COVID-19 Resources, Information & Support
Federal Government of Canada
For up-to-date information, visit: Coronavirus Disease (COVID-19): Resources for Canadian Businesses
Download the Canada Business App to find tailored supports to address your specific needs and questions about COVID-19. This page includes resources on:
Support for Employees:
- Enhanced work-sharing program
- Waiving the one-week waiting period for EI. Coronavirus (COVID-19) – Employment & Social Development Canada
- Boosting Canada Child Benefit Payments to ensure families can support their children
- Emergency Response Benefit for people not eligible for EI. Applications for this benefit will open in April.
Support for Business
FINANCIAL
- Business Development Bank of Canada (BDC) is offering support for entrepreneurs impacted by COVID-19 including:
- small business loan (up to $100k);
- working capital loan
- purchase order financing
- Export Development Canada (EDC)
- Canada Revenue Agency will defer tax payments until August 31 to help businesses with cash flow.
- AGRICULTURE: Increased credit available to farmers and the agri-food sector through Farm Credit Canada
- TOURISM & SMALL BUSINESS: Assistance for tourism operators, small businesses or organizations: if you are a tourism operator, a small business or an organization affected by COVID-19 and need pressing assistance, the Western Economic Diversification Canada, as the regional development agencies (RDA) for western Canada could assist you with access to federal funding and services.
- Government of Canada financial support programs
WAGES
- Temporary Wage Subsidy: a 10% wage subsidy for the next 90 days, up to a maximum of $1,375 per employee and $25,000 per employer
- Emergency Response Benefit: for people who aren’t normally eligible for E.I. This would be a monthly amount of $2000 for four months. Applications will be open in April. More information here: Canada’s COVID-19 Economic Response Plan: Support for Canadians and Businesses.
Business Travel and Events
The Government is advising Canadians to:
- avoid non-essential travel outside of Canada until further notice and if outside of Canada,
- return home and self-isolate for 14 days
To help bring Canadians home, the Government has created the COVID-19 Emergency Loan Program for Canadians Abroad.
When it comes to business conferences and events, the Government is advising against gatherings of people.
Exporting and doing business in international markets
Canada and the United States are temporarily restricting all non-essential travel across our border. Essential travel will continue unimpeded to preserve supply chains between both countries and ensure that food, fuel and life-saving medicines reach people on both sides of the border.
The Trade Commissioner Service has experts in 160 cities worldwide who can provide small businesses with market-specific insights and guidance to help you mitigate the impacts of COVID-19, as well as access to funding to help you in global markets.
Export Development Canada (EDC):
Government of British Columbia
COVID-19: Provincial Support and Information: Businesses
- Some provincial taxes have been deferred, delayed or reduced
- What you must do if employees fall ill, are absent from work or your business is unexpectedly disrupted
- Economic resources for businesses
- WorkSafeBC resources for employers
- Information for Employees
- Pandemic Preparedness
Financial Support
Business Credit Availability Program
- Business Development Bank of Canada (BDC) is offering support for entrepreneurs impacted by COVID-19 including:
- small business loan (up to $100k);
- working capital loan; and
- purchase order financing.
- Export Development Canada (EDC) is enhancing their financing and insurance programs to ensure that financially viable impacted companies have access to the credit and support they require during the coronavirus pandemic.
Western Economic Diversification Canada
- Assistance for tourism operators, small businesses or organizations: if you are a tourism operator, a small business or an organization affected by COVID-19 and need pressing assistance, the Western Economic Diversification Canada, as the regional development agencies (RDA) for western Canada could assist you with access to federal funding and services.
Canada Revenue Agency
- The Canada Revenue Agency will allow all businesses to defer, until after August 31, 2020, the payment of any income tax amounts that become owing on or after today and before September 2020. For more information, visit Canada’s COVID-19 Economic Response Plan
- Tax returns filing due date deferred until June 1, 2020.
Temporary Wage Subsidy
- For the next 90 days, the Government of Canada is offering employers a 10% wage subsidy program up to a maximum of $1,375 per employee and $25,000 per employer
Canadian Emergency Response Benefit (CERB)
- On March 25, 2020, the federal government announced that they would be combining the Emergency Care Benefit and the Emergency Support Benefit into the Canadian Emergency Response Benefit (CERB).
- This benefit provides $2000 per month for four months to eligible individuals.
- The CERB would cover :
- Canadians who have lost their job, are sick, quarantined, or taking care of someone who is sick with COVID-19,
- working parents who must stay home without pay to care for children who are sick or at home because of school and daycare closures.
- wage earners, as well as contract workers and self-employed individuals who would not otherwise be eligible for Employment Insurance (EI).
- Applications for this benefit will be available the week of April 6, 2020.
Farm Credit Canada
- Increased credit available to farmers and the agri-food sector
Canadians Abroad
Exporting and doing business in international markets
- Access to funding to help you in global markets
Role of Financial Institutions
- Banks in Canada have affirmed their commitment to working with customers to provide flexible solutions, on a case-by-case basis, for managing through hardships caused by recent developments. More information at Canada’s COVID-19 Economic Response Plan
Employers
Government of Canada
- Enhanced work-sharing program
- Temporary Wage Subsidy: for the next 90 days, the Government of Canada is offering employers a 10% wage subsidy program up to a maximum of $1,375 per employee and $25,000 per employer
- Employment Insurance (EI)
- Waiving the one-week waiting period for EI
- Canadian Emergency Response Benefit
- On March 25, 2020, the federal government announced that they would be combining the Emergency Care Benefit and the Emergency Support Benefit into the Canadian Emergency Response Benefit (CERB).
- This benefit provides $2000 per month for four months to eligible individuals.
- The CERB would cover :
- Canadians who have lost their job, are sick, quarantined, or taking care of someone who is sick with COVID-19,
- working parents who must stay home without pay to care for children who are sick or at home because of school and daycare closures.
- wage earners, as well as contract workers and self-employed individuals who would not otherwise be eligible for Employment Insurance (EI).
- Applications for this benefit will be available the week of April 6, 2020.
- McCarthy Tetrault Employer Advisor: COVID-19 Update: EI Sickness Benefits and Work-Sharing [blog post]
- Boosting Canada Child Benefit Payments to ensure families can support their children
Government of British Columbia
Canadian Payroll Association
- Payroll and COVID-19 [pdf]
WorkSafeBC
British Columbia Economic Development Association (BCEDA)
Canadian Federation of Independent Business (CFIB)
- Their helpline is open to all business owners for advice on managing COVID-19 situations in the workplace. To talk to an expert, call 1-888-234-2232.
- Coronavirus and small business: keeping you and your employees safe: this page has really good FAQs for Employers.
Small Business BC
Centre for Disease Control and Prevention (CDC) [American]
Employees
Employment Insurance
- Employment Insurance (EI) sickness benefits provide up to 15 weeks of income replacement and is available to eligible claimants who are unable to work because of illness, injury or quarantine, to allow them time to restore their health and return to work. Canadians quarantined can apply for Employment Insurance (EI) sickness benefits. More information: Coronavirus disease Employment Insurance
- Canadian Emergency Response Benefit
- On March 25, 2020, the federal government announced that they would be combining the Emergency Care Benefit and the Emergency Support Benefit into the Canadian Emergency Response Benefit (CERB).
- This benefit provides $2000 per month for four months to eligible individuals.
- The CERB would cover :
- Canadians who have lost their job, are sick, quarantined, or taking care of someone who is sick with COVID-19,
- working parents who must stay home without pay to care for children who are sick or at home because of school and daycare closures.
- wage earners, as well as contract workers and self-employed individuals who would not otherwise be eligible for Employment Insurance (EI).
- Applications for this benefit will be available the week of April 6, 2020.
Information for Self-Employed People
Canadian Emergency Response Benefit
- On March 25, 2020, the federal government announced that they would be combining the Emergency Care Benefit and the Emergency Support Benefit into the Canadian Emergency Response Benefit (CERB).
- This benefit provides $2000 per month for four months to eligible individuals.
- The CERB would cover :
- Canadians who have lost their job, are sick, quarantined, or taking care of someone who is sick with COVID-19,
- working parents who must stay home without pay to care for children who are sick or at home because of school and daycare closures.
- wage earners, as well as contract workers and self-employed individuals who would not otherwise be eligible for Employment Insurance (EI).
- Applications for this benefit will be available the week of April 6, 2020.
Government of British Columbia
WorkSafeBC
Business Travel and Events
The Government is advising Canadians to: avoid non-essential travel outside of Canada until further notice and if outside of Canada, return home and self-isolate for 14 days
To help bring Canadians home, the Government has created the COVID-19 Emergency Loan Program for Canadians Abroad.
When it comes to business conferences and events, the Government is advising against gatherings of over 50 people.
Export & doing business in international markets
The resources below will help explain how Canadian exporters can be prepared to take on the risk of doing business in rapidly changing international markets due to COVID-19:
- The Trade Commissioner Service has prepared a guide on Coronavirus disease (COVID-19): Resources for Canadian businesses as a helpful starting point to refer to for information and support on making informed decisions as your business navigates through these challenges.
- Export Development Canada (EDC) recently hosted a webinar on Coronavirus (COVID-19): Managing the impact on global supply chains, which provides information on how the coronavirus is affecting global trade and how your company can be protected.
- EDC: UPDATED FAQs: What Canadian exporters need to know about COVID-19
Grants for businesses
- CanExport for SMEs is a funding program offered by the Canadian Government that allows Canadian small and medium-sized enterprises (SMEs) to apply online for up to $75,000 in funding to reimburse up to 75% of eligible expenses associated with entering a “new” export market where the applicant company has no or minimal business. For example, eligible expenses can include the cost of business advice specifically related to the target market(s).
- For companies that have already applied or planning on applying, please review the impact of the COVID-19 outbreak on CanExport.
- See the Applicant’s Guide and Frequently asked questions (FAQs) to learn more about this program. Please review carefully the eligibility criteria to ensure your company qualifies before going through the application process.
- For more specific questions about the application process, please contact the CanExport team directly at CanExportSMEs@international.gc.ca.
- To find other grants and funding programs, Innovation Canada online search tool by the Canadian government allows companies to search for relevant funding. Answer a few questions to filter for programs of interest.
- Get one-on-one guidance about funding programs from an Innovation Advisor by calling 1-855-534-8433.
Employment Insurance (EI)
General EI Information:
- Coronavirus (COVID-19) – Employment & Social Development Canada: Employment Insurance (EI) sickness benefits provide up to 15 weeks of income replacement and is available to eligible claimants who are unable to work because of illness, injury or quarantine, to allow them time to restore their health and return to work. Canadians quarantined can apply for Employment Insurance (EI) sickness benefits.
- Waiving the one-week waiting period for EI
ROEs (Record of Employment): from Service Canada: “If your employees are directly affected by the coronavirus (COVID-19) and they are no longer working, you must issue a Record of Employment (ROE).
- When the employee is sick or quarantined, use code D (Illness or injury) as the reason for separation (block 16). Do not add comments.
- When the employee is no longer working due to a shortage of work because the business has closed or decreased operations due to coronavirus (COVID-19), use code A (Shortage of work). Do not add comments.
- When the employee refuses to come to work but is not sick or quarantined, use code E (Quit) or code N (Leave of absence), as appropriate.
- Avoid adding comments unless absolutely necessary as this will slow down the processing of the ROE.
Self-Employed/ Not Eligible for EI
- Canadian Emergency Response Benefit
- On March 25, 2020, the federal government announced that they would be combining the Emergency Care Benefit and the Emergency Support Benefit into the Canadian Emergency Response Benefit (CERB).
- This benefit provides $2000 per month for four months to eligible individuals.
- The CERB would cover :
- Canadians who have lost their job, are sick, quarantined, or taking care of someone who is sick with COVID-19,
- working parents who must stay home without pay to care for children who are sick or at home because of school and daycare closures.
- wage earners, as well as contract workers and self-employed individuals who would not otherwise be eligible for Employment Insurance (EI).
- Applications for this benefit will be available the week of April 6, 2020.
Pandemic Preparedness, Business Continuity, and Economic Resilience
Canadian Chamber of Commerce
BC Economic Development Association (BCEDA)
- Regularly updated Google Doc: #COVID19 Resources for BC Businesses
- Planning for Coronavirus: A Guide for Business and Organizations
- Coronavirus: Workplace and Employer Resources and Suggestions
Government of British Columbia
Specific Sectors
- Restaurants Canada: Crisis Preparedness & Business Continuity [PDF]
Other Resources
- Cash Flow and Working Capital During Challenging Times. Greater Vancouver Board of Trade: Huey Lee, Partner, KPMG, on Finance
- Emergency Plan for Small Businesses. PreparedBC
- COVID-19 Update (Checklists, Guides and Tools). Greater Vancouver Board of Trade
- COVID-19 Small Business Survival Guide. CanadaOne:
- Interim Guidance for Businesses and Employers. Centre for Disease Control (US)
- 8 steps for planning your emergency and disaster plan. Business Development Bank of Canada
- How to manage a small business during the coronavirus crisis. The Story Exchange (US)
- Coronavirus and small business: keeping you and your employees safe. Canadian Federation of Independent Business
- Responding to the risk of coronavirus (COVID-19) in the workplace. Government of Canada, Occupational Health & Safety
Business Advice
Basin Business Advisors
- Basin Business Advisors Program provides free business advisement to businesses in the Columbia Basin. Email abjorkman@bbaprogram.ca to get connected with a business advisor in your area.
- Basin Business Agriculture Advisor Program: provides free business advisement to farms and agri-food producers in the Columbia Basin
- Basin Business Social Enterprise Advisor Program: provides free business advisement to social enterprises in the Columbia Basin.
Canadian Federation of Independent Business (CFIB)
- Their helpline is open to all business owners for advice on managing COVID-19 situations in the workplace. To talk to an expert, call 1-888-234-2232.
World Health Organization (WHO)
- Getting your workplace ready for COVID-19
- WHO Checklist for influenza pandemic preparedness planning
Specific Sectors
Tourism Sector
Western Economic Diversification Canada
- Assistance for tourism operators, small businesses or organizations: if you are a tourism operator, a small business or an organization affected by COVID-19 and need pressing assistance, the Western Economic Diversification Canada, as the regional development agencies (RDA) for western Canada could assist you with access to federal funding and services.
Destination BC
Agriculture Sector
Basin Business Agriculture Advisor Program
- Provides free business advisements to farms and agri-food producers in the Columbia Basin
Farm Credit Canada
- Increased credit available to farmers and the agri-food sector through Farm Credit Canada
- Update your HR Plan for COVID-19
- March 17 Update: COVID-19 impacts to the economy and agri-food markets
Other Resources
- Canadian Horticulture Council: COVID-19 Information Centre
- Canadian Federation of Agriculture: COVID-19 Resources
- Canadian Agriculture Human Resource Council: Information & Tips on COVID-19
- Canadian Produce Marketing Association: COVID-19 Updates
- BC Agriculture Council: COVID-19 Resources
News
- Canadian Federation of Agriculture: COVID-19 Canadian Supply Chain Issues [pdf]
- RealAgriculture: Temporary Workers will not be allowed into Canada, adding uncertainty to farm labour picture
- RealAgriculture: Container Traffic Supply Chain Interrupted for the Foreseeable Future
- CBC: Food producers worry if supply chain can handle COVID-19 without migrant workers
Arts & Culture
Canada Council for the Arts
- COVID-19 Updates and Information: includes information on government support measures, financial losses, travel, event cancellations, core funded organizations, grant deadlines & cut-off dates, and cancellation and reimbursement of grants.
CreativeBC
Retailers
Retail Council of Canada
Other
- Lightspeed [POS company]: How Retailers Can Stay Productive (scroll down)
Hoteliers
Hotel Association of Canada
Manufacturing
Canadian Manufacturers and Exporters
Construction
British Columbia Construction Association
Real Estate
The Real Estate Council of British Columbia
Food & Beverage
Restaurants Canada
Other
- Lightspeed [POS sales company]: How restaurateurs can make the most of the downtime [scroll down]