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With Lumber Payroll, remit income taxes, Employment Insurance (EI), and Canada Pension Plan (CPP/CPP2) contributions automatically, accurately and on time.

More insights on Record of Employment

What is a Record of Employment (ROE)?
A Record of Employment is an official document that serves as the record of an employee's work history and insurable earnings. It's the most essential document in the administration of Employment Insurance benefits, as Service Canada uses the ROE to determine an employee's eligibility, benefit amount, and duration of EI claims.
When must I issue ROE?
You must issue an ROE whenever there is an interruption of earnings for an employee. This includes:
  • Seven-day rule: When an employee has or is anticipated to have seven consecutive calendar days with no work and no insurable earnings
  • Salary reduction: When an employee's earnings drop to less than 60% of their regular weekly earnings due to illness, injury, quarantine, pregnancy, parental leave, or caregiving responsibilities
  • Employment termination: When an employee leaves or is dismissed from their position
Remember, you must issue an ROE even if the employee doesn't intend to claim EI benefits.
Who is responsible for issuing ROEs?
The employer remains responsible for issuing ROEs, even when using a payroll service provider. Your payroll provider facilitates the process by generating and submitting the ROEs electronically on your behalf, but the legal responsibility lies with the employer.
How long does ROE authorization approval take?
Service Canada typically approves ROE authorization forms within 21 days, though processing times can vary. To avoid delays, submit the form as soon as possible when switching to a new payroll provider.
Can I amend ROE after it's been submitted?
Yes, ROEs can be amended and resubmitted online through electronic systems. Amendments are immediately available to Service Canada and your employees, ensuring accurate information for benefit calculations.
Do I need different processes for seasonal workers?
The ROE requirements remain the same for seasonal workers. However, electronic submission systems can better handle the volume of ROEs typically required during seasonal transitions, making the process more efficient for construction companies with fluctuating workforce needs.
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