Supporting employees through maternity and parental leave starts with understanding your responsibilities as an employer. One of the most critical steps is submitting a Record of Employment (ROE) to Service Canada when an employee begins their leave of absence. This document ensures that employees can access Employment Insurance (EI) maternity and parental benefits without unnecessary delays during a significant life transition.
Why ROE Matters for Maternity Leave
When an employee goes on maternity or parental leave, it results in an interruption of earnings, which legally requires the employer to issue a ROE. Service Canada uses the ROE to assess eligibility and determine EI benefit amounts. In Canada, EI maternity benefits provide up to 55% of average insurable earnings for up to 15 weeks. This can be followed by parental benefits, which may be taken as either:
- Standard parental benefits: Up to 40 weeks shared between parents (maximum 35 weeks per parent) at 55% of insurable earnings, or
- Extended parental benefits: Up to 69 weeks shared (maximum 61 weeks per parent) at 33% of insurable earnings.
Note: The Province of Québec operates a separate program, the Québec Parental Insurance Plan (QPIP), with its own rules and benefit levels.
Delays or errors in ROE submission can disrupt access to these benefits, creating avoidable stress for employees at a time when stability is most crucial.
For employers, delays in submission or outright non-compliance can lead to fines, increased audit scrutiny, and the risk of prosecution for repeat offenders.
Submission Deadlines and Options
ROEs must be issued:
- Within five calendar days of the interruption of earnings when submitting paper ROEs, or
- In alignment with the pay period, when submitting electronically
Employers are encouraged to submit ROEs electronically using ROE Web. If you are an employer and do not already have an ROE Web account, you can register via a GCKey or with your bank. Certain payroll tools can automate ROE filing as well, and there is still the paper option – although this is no longer commonly used.
Timely ROE submission is a legal requirement and allows employees to focus on welcoming their new child instead of navigating administrative delays. It also ensures smoother coordination between HR, payroll, and EI processes.
Need to make an amendment because you found an error? Do so as soon as possible by submitting an amended ROE and retain both copies for your records.
Simple Steps to Stay Compliant
Even if you do not have any ROEs to file at the moment, there are steps you can take now to stay compliant and prepared for the future. While this article focuses on maternity and parental leave ROEs, similar ROE requirements do apply to other types of leave:
- Track leave start dates and insurable earnings accurately
- Communicate early with employees about leave timelines
- Ensure you have the details required to submit an ROE (employee information including SIN, legal name and current address, last day worked, etc.)
- Reach out to Business Sherpa Group’s HR team for personalized guidance
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