Who would you elect as the next Prime Minister of Canada?

Please be advised that this site is not affiliated with the pension office.
It is created to provide general EI information only.


Mistakes to avoid

This tutorial provides helpful information on the most common errors that occur during completion of the Record of Employment (ROE) form.

Block 12 – Final pay period ending date

Block 12 is a mandatory field. It must match the appropriate Pay period type reported in Block 6.

For example, if the Pay period type “Weekly” is selected, the Final pay period ending date cannot be more than six days after the last day for which paid (Block 11).

Block 15B – Total insurable earnings

This is also a mandatory field. Consult the guide How to Complete the Record of Employment Form to verify how many pay periods to report in Block 15B.

It must also be greater than the total insurable monies that are paid or payable on separation reported in Block 17.


With electronic ROEs, more fields may be completed in Block 15C than are required for Block 15B.

Block 15C – Pay period details

The number of consecutive pay periods stated in Block 15C must be equivalent to the period worked up to the maximum (based on pay period type).

For example, if an employee worked for six months and was paid monthly, Block 15C should have six entries.

If the employee worked for two years and was paid monthly, Block 15C should have seven entries (the maximum equivalent of 27 weeks based on a monthly pay period). If you opt to provide us with the necessary information for the variable best weeks, Block 15C should have thirteen entries (the maximum equivalent of 53 weeks based on a monthly pay period). For more information, consult the guide How to Complete the Record of Employment Form.


With electronic ROEs, you may have to report more pay periods.

Overlapping ROEs

The first day worked and last day paid must not overlap with a previous ROE issued under the same Business Number.

For example, an ROE is issued on June 15 due to a layoff, and the first day worked is reported as January 4. The employee returns September 15, is again laid off in December, and a new ROE is issued. The first day worked should be reported as September 15 rather than January 4.

Block 17 – Monies paid or payable on separation

Monies paid or payable on separation must be reported in Block 17 and, if insurable, included in Block 15B and pay period 1 in Block 15C.

Block 18 – Comments – When to use this field

Do not include information in Block 18 that is captured elsewhere on the ROE.

Do include information that is not already captured on the ROE, or to clarify information such as:

  • additional information regarding the reason for separation;
  • additional information regarding paid sick leave, wage loss insurance, or maternity/parental payments; and
  • a note regarding vacation pay paid because of an anniversary payout that includes the date and amount paid.

For more information on completing Block 18, consult the guide How to Complete the Record of Employment Form.

Non-standard work schedules

Employers can have an agreement with their employee for a non-standard work schedule that allows for alternating periods of work and leave. For example, an employee could work 80 hours in one week which entitles them to the following week off. Even though this employee does not have scheduled work for seven consecutive days or more, they do not experience an interruption of earnings. A Record of Employment should not be issued in these cases.

source: https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/employers/roe-tutorials/mistakes.html