ROE Generation Process in Canada: Steps, Submission Options, and Checks

The ROE generation process is a payroll workflow, not simply a matter of completing a form. Canadian employers must assemble accurate employee and payroll information, confirm the interruption of earnings, choose a submission channel, review the record, and retain supporting documentation.

An employee needs a Record of Employment (ROE) to help determine whether they qualify for Employment Insurance benefits. The process is federally administered across Canada, including Ontario, so there is no separate Ontario ROE system.

Quick summary

• Identify the interruption of earnings and gather the employee's payroll information.
• Verify pay-period dates, final pay, insurable earnings, insurable hours, and identifying details.
• Choose ROE Web, compatible payroll software using ROE Secure Automated Transmission, or paper where applicable.
• Electronic ROEs generally must be issued within five calendar days after the end of the pay period in which the interruption occurs, subject to applicable rules and exceptions.
• Save the submitted record and related payroll documents. ROE-related payroll records generally must be retained for six years after the year they relate to.

What starts the ROE generation process?

The workflow begins when an employee experiences an interruption of earnings or another situation that requires the employer to consider an ROE. The record contains employment and payroll information used when assessing an EI claim. Employers should confirm the requirement for the specific situation rather than relying on a general checklist alone. The Canada Revenue Agency's ROE guidance explains the record's purpose and available submission methods.

Separate the work into two parts: prepare and verify the payroll data, then submit the completed record through the channel that fits the employer's systems and authorization.

Step 1: Prepare the payroll information

Gather the employee's identifying information, employer details, pay-period dates, final pay information, insurable earnings, insurable hours, and relevant interruption details. The exact field treatment can vary by situation, so use current official instructions for special cases.

Source records may include payroll registers, time records, pay statements, vacation or statutory holiday calculations, final-payment records, and deduction reports. Confirm that the final payroll run is complete, or document any outstanding amounts clearly.

Payroll preparation is distinct from ROE submission. A payroll provider may calculate wages, overtime, deductions, and remittances, while the employer or an authorized provider submits the ROE. Verma Accounting states that its payroll processing includes payroll calculations, deductions and remittances, paystub generation, and T4/T5 preparation and submission for businesses across Ontario and Canada.

Step 2: Choose the right ROE submission method

Employers generally have three routes to consider:

Government of Canada information about ROE submission confirms these options. The submission channel cannot correct inaccurate payroll data, so preparation and review remain essential.

Step 3: Create and submit the electronic ROE

1. Access ROE Web or the compatible payroll transmission system.
2. Enter or confirm employer information.
3. Enter employee and pay-period details.
4. Complete the applicable fields using verified payroll records.
5. Review interruption details, earnings, hours, and dates.
6. Submit the ROE and save the confirmation or reference.

For electronic ROEs, employers generally have five calendar days after the end of the pay period in which an interruption occurs to issue the record. This is a general rule, so check official instructions for exceptions and special circumstances. Build the review into the payroll close so the deadline is visible before the pay period is closed.

Step 4: Check the ROE before submission

Compare the proposed ROE with source payroll records rather than merely confirming that each software field contains an entry.

• Identity: Confirm employee and employer information.
• Dates: Verify pay-period dates, final day worked, and interruption dates.
• Final pay: Confirm wages and other applicable amounts.
• Insurable earnings and hours: Reconcile both to payroll reports and approved time records.
• Interruption details: Ensure the information reflects the actual employment situation.
• Submission status: Save evidence of submission and note follow-up items.

Before submitting, use payroll clearing and liabilities checks to confirm that gross pay, deductions, employer costs, and remittances agree with accounting records. Reconciliation can expose missing entries, duplicates, timing differences, or unexplained balances.

Reconcile payroll deductions and liabilities

Review payroll clearing accounts, source deductions, CPP and EI amounts, employer contributions, and remittances. Investigate differences before finalizing the ROE figures, particularly when payroll and accounting systems are maintained separately.

Document any timing difference and retain the supporting report with the ROE file. A payroll report may be accurate while the general ledger is incomplete, or the ledger may contain an entry that does not match the final payroll run.

If a payroll or accounting provider submits ROEs

A service provider may submit ROEs for a client employer when appropriate authorization is in place. Clarify responsibilities, access permissions, approval procedures, and record retention before delegating the work.

ROE Web registration involves organizational information and a valid CRA Business Number for the organization issuing ROEs. A provider should complete its own registration and authorization requirements. The ROE Web administration guidance describes registration and service-provider considerations.

Step 5: Retain the ROE and supporting payroll records

Employers generally must retain related payroll records for six years after the year to which they relate, subject to applicable requirements for electronic and paper records. Official ROE record-retention guidance explains the requirements.

A practical file may include the payroll register, time records, final-pay calculations, supporting correspondence, submitted ROE information, confirmation, and notes about adjustments or unusual circumstances. Use consistent names and secure access controls.

ROE generation checklist for employers

1. Identify the interruption and confirm whether an ROE is required.
2. Gather employer and employee information.
3. Collect dates, final pay details, insurable earnings, and insurable hours.
4. Confirm the payroll run and investigate outstanding adjustments.
5. Reconcile deductions, employer costs, remittances, and liabilities.
6. Choose ROE Web, compatible software, or paper where applicable.
7. Complete and review the ROE from verified records.
8. Submit within the applicable timeframe and save confirmation.
9. Retain the ROE and related payroll records.

If several people handle payroll, store the checklist with payroll-close documentation. Cloud-based tools can improve organization and review, but secure access and clear ownership still matter. For ideas on organizing bookkeeping workflows across devices, see mobile-first bookkeeping tools.

Frequently asked questions about the ROE generation process

When does the electronic ROE deadline generally begin?

The general timing rule is measured from the end of the pay period in which the interruption occurs. Employers generally have five calendar days to issue the electronic ROE, subject to exceptions.

Do all employers have to use ROE Web?

No. Employers may use ROE Web, compatible payroll software with ROE Secure Automated Transmission, or paper forms where applicable.

Can an employer still submit a paper ROE?

Paper ROEs remain available where applicable. Follow current Government of Canada instructions for completion and delivery.

How can an employee access an electronic ROE?

Employees can access an electronic ROE through My Service Canada Account once it has been submitted and made available. Employers should retain their own confirmation.

How long must ROE-related records be retained?

Employers generally must retain related payroll records for six years after the year to which they relate. Follow current official guidance for format and paper-copy requirements.

Conclusion: Build ROE generation into your payroll close

A reliable ROE generation process starts before the form or software screen appears. Prepare complete payroll data, confirm interruption details, reconcile the figures, choose an appropriate submission channel, review the record, and retain evidence of what was submitted.

For support with the underlying payroll workflow, Verma Accounting & Financial Services provides payroll processing, payroll deductions and remittances, and T4/T5 preparation and submission for businesses across Ontario and Canada.