The authorities have assigned codes to the most common reasons for issuing a Record of Employment (ROE). In Block 16, employers would need to enter the code that best corresponds to the reason for which they are issuing the Record of Employment (ROE). Details about what each code signifies and when employers would need to consider using it follows.
Note:
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The authorities need to know why the employee is no longer working – this is regardless of whether the employee is casual or part-time
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For this reason, employers will need to enter a code in Block 16, regardless of whether an employee is working on a casual, full-time or part-time basis
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Situations could arise where employers need to issue the Record of Employment (ROE) for two or more reasons
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In this scenario, employers would need to enter the code that applies first in Block 16
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Employers would need to be mindful of the fact that it is a serious offence to misrepresent the reason for issuing the Record of Employment (ROE)
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Employers could be subject to fines or prosecution in case they enter a false or misleading reason for issuing the Record of Employment (ROE)
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Over the last few years, the authorities have automated the manner in which the officers process Records of Employment (ROEs)
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As such, when employers enter a comment in Block 18 in this technological environment, the system removes the Record of Employment (ROE) from the automated processing system and a Service Canada agent has to review it manually
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This review will result in slowing the process down, with the agent occasionally needing to call the employer for various clarifications
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For this reason, employers should now only enter comments in Block 18 in exceptional circumstances
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It is worth highlighting that employers should not include comments that only confirm information that they have already entered on the form
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The Codes
Employers would need to use the following codes in this block.
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Code A – Shortage of Work (Layoff)
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This is the most commonly used code
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Employers would need to use this code when they lay off employees as a shortage of work only occurs when an employer has to lay off staff
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For instance, if employers are issuing the Record of Employment (ROE) because a contract is ending, a season is ending or because they are shutting down operations temporarily, they would need to use Code A
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Examples of situations where employers would need to use Code A include:
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End of contract or season
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End of casual or part-time work
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End of school year
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Temporary shutdown of operations
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Permanent shutdown of operations
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Position eliminated or redundant
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Company restructuring or,
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Employer bankruptcy or receivership
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Code B – Strike or Lockout
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Employers would need to use this code in situations when an employee is on strike or has been locked out of the workplace
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Code C – Return to School
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Service Canada is planning to phase out the use of this code
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As such, employers should consider using one of the following codes instead of Code C:
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If the employee is leaving to return to school, employers would need to use Code E – Quit
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Employers would need to ensure that they enter ‘Return to School’ in Block 18 if they are using a paper Record of Employment (ROE)
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In case employers are using Record of Employment (ROE) Web online, they would need to select the “Return to School” option from the dropdown menu
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If the employee is leaving to participate in a government-approved apprenticeship training program, they would need to use Code J – Apprentice Training
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In some cases, employers might hire students on either a summer term, co-op term or on any other basis where the term is fixed
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In this scenario, the employer would need to use Code A – Shortage of Work once the employees fulfill their terms
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Code D – Illness or Injury
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Employers would need to use Code D when the employee is leaving work temporarily on account of an illness or an injury
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Code E – Quit
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Employers would need to use this code when the employee initiates the separation from employment
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For instance, an employee might quit:
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To take another job
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To accompany a spouse who needs to move for work-related reasons to another location
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To return to school
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To retire voluntarily or,
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For health reasons
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Employers using a paper Record of Employment (ROE) would need to include a comment in Block 18, Comments
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These comments could comprise:
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Take another job
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Follow spouse
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Return to school
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Voluntary retirement or,
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Health reasons
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Employers using the Record of Employment (ROE) Web online, would need to select the appropriate option from the dropdown menu
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Employers would need to use Code G – Retirement in case the employee is leaving the workplace because of mandatory retirement
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Code F – Maternity
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Employers would need to use Code F only when a birth mother is leaving the workplace for taking maternity leave
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It is worth mentioning that this code does not apply to birth fathers or adoptive parents
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Situations could arise where the birth mother is experiencing an interruption of earnings initially because of an illness and thereafter, on account of maternity leave
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In this scenario, the employer would need to use Code D – Illness or Injury as the authorities require employers to use the code that applies first in case more than one code applies to the situation
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In addition, the employers would not need to amend the Record of Employment (ROE) once the employee commences her maternity leave in this case
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If the employee is a birth father or an adoptive parent, employers would need to consider using Code P – Parent
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Code G – Retirement (mandatory / approved under the Work Force Reduction program)
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Employers would need to use Code G when the employee is leaving the workplace because of mandatory retirement or through a Work Force Reduction approved by Service Canada
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Employers would need to enter ‘Approved workforce reduction’ in Block 18 if they are using a paper Record of Employment (ROE) and the employee is retiring under an approved Work Force Reduction
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Employers using the Record of Employment (ROE) Web online, would need to select the option ‘Approved workforce reduction’ from the dropdown menu
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Employers would need to go through the Work Force Reduction Program for more details
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Employers would need to consider using Code E – Quit if the employee is retiring voluntarily
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Code H – Work Sharing
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Employers would need to use this code when the employee is participating in the Service Canada Work Sharing Program
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Code J – Apprentice Training
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Employers would need to use this code if the employee is leaving the workplace temporarily for participating in a government-approved apprenticeship training program
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Code M – Dismissal
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Employers would need to use Code M when they initiate the separation from employment for any reason other than layoff or mandatory retirement – the employee is leaving the workplace because the employer has dismissed the employee
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Employers would also need to use this code when they terminate the employment within a probationary period because the employee was not well suited for the position i.e. the employee was not able to perform the duties the position involved satisfactorily
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Employers would need to enter ‘Terminated within Probationary Period’ in Block 18, Comments if they are using a paper Record of Employment (ROE) and the employment was terminated within the probationary period
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Employers using the Record of Employment (ROE) Web online, would need to select the option ‘Terminated within probationary period’ from the dropdown menu
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Code N – Leave of Absence
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Employers would need to use Code N when the employee is leaving the workplace temporarily to take a leave of absence
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This code would apply in situations where the employee is taking any period of unpaid leave
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It is worth highlighting that a leave of absence does not include:
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Illness or injury (Code D – Illness or Injury)
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Maternity leave (Code F – Maternity)
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Parental leave (Code P – Parental)
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Compassionate care leave (Code Z – Compassionate Care or Parents of Critically Ill Children) or,
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Leave for parents to care for a critically ill child (Code Z – Compassionate Care or Parents of Critically Ill Children)
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Code P – Parental
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Employers would need to use Code P if the employee is leaving the workplace temporarily to take parental or adoption leave
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If the employee is a birth mother, employers would need to use Code F – Maternity
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Code Z – Compassionate Care / Parents of Critically Ill Children
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Employers would need to use Code Z if the employee is leaving the workplace temporarily to claim compassionate care benefits or benefits for parents of critically ill children
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Code K – Other
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The vast majority of reasons for which employers need to issue a Record of Employment (ROE) have been specified above
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In case none of the reasons given above apply to the current situation, employers would need to use Code K
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It is worth mentioning that employers should only use this code in exceptional circumstances such as:
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Change in payroll / ownership or company name
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Change in pay period type
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Death of an employee or,
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Service Canada has requested the Record of Employment (ROE)
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In these situations, employers would need to use Code K and provide the appropriate explanation in Block 18, Comments
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In Block 16, employers would need to enter the full name and the telephone number of the person in their organisation who is readily available for providing more information or clarification about the reasons for issuing the Record of Employment (ROE). This would be useful in case Service Canada needs it.