Employment statement (RE)

The Record of Employment, or RE, is a form that an employer fills out when an employee stops receiving pay, whether due to resignation, leave, or layoff. The employer sends it to Service Canada, the federal agency that determines whether the person is eligible for Employment Insurance, the financial assistance paid when someone loses their job.

At a glance

Required as soon as an employee stops receiving pay, often after 7 days without work or pay
The employer generates it online using Service Canada’s RE Web service
Deadline: The electronic RRSP must be submitted within 5 days of the end of the pay period in which the interruption in pay occurs
It shows the hours worked and wages earned, which are used to calculate employment insurance benefits
Box 16 specifies the reason for leaving (lack of work, resignation, termination) and affects eligibility for unemployment insurance

Why it matters

Imagine an employee who leaves your business on a Friday. Without their employment record, they can’t apply for Employment Insurance: Service Canada requires this document before paying them anything. The law gives you little time: the electronic RRSP must be submitted within 5 days of the end of the pay period in which the employee stops receiving pay. A late or incorrectly filled-out RRSP delays their payment, which leads to phone calls, frustration, and sometimes legal disputes. Box 16 (the reason for leaving) is the most sensitive: an incorrect code can be challenged and backfire on you. The best approach: file your ROEs online on time and have sensitive cases, such as a termination, validated before submission. You submit them through the portal Service Canada’s RE Web for RRSPs, along with your other payroll obligations such as the HSF and the mileage allowance. Bankeo connects you for free with a vetted accountant or CPA who handles payroll and your employment records at no cost to you, and we’re here to support you as your needs change.

Frequently asked questions

What exactly is an employment record?

This is the form that proves to Service Canada that an employee is no longer being paid and how much they earned. Without it, the former employee cannot receive Employment Insurance. Think of it as a final employment statement: it summarizes the hours worked, the pay received, and the reason for leaving.

When do you need to submit it, and what code should you enter in box 16?

As soon as an employee stops receiving pay, whether due to termination, layoff, illness, or parental leave, the electronic RE must be submitted within five days of the end of the pay period in which the employment ended, via the RE Web online service. In box 16, enter the actual reason for leaving (lack of work, resignation, termination): this code determines eligibility for unemployment insurance and can be contested, so have sensitive cases reviewed before submission.

Who can help me manage payroll and employment records?

A good bookkeeping service (that tracks incoming and outgoing funds) or an accountant who handles payroll will prepare your RRSP forms on time, with the correct codes and hours. Bankeo will connect you, for free, with a vetted accountant or CPA who will handle payroll at no cost to you, and we’ll continue to support you as your needs evolve.