Appendix: Reasons for Issuing an ROE

Payroll Administrator Guide

Version
R2025.2.1
ft:lastEdition
2025-12-01
Appendix: Reasons for Issuing an ROE

You must use a reason code when you issue or amend a Record of Employment (ROE) for an employee of a Canadian organization.

List of reason codes used when issuing a Record of Employment form
Code Description
A00 - Shortage of Work/ End of Contract or Season The employee has been laid off, is in a seasonal job and the season has ended, the employee's contract has expired, or the employer is temporarily shutting down operations.
A01 - Employer Bankruptcy or Receivership The employer is shutting down operations because it is bankrupt or has been forced into receivership.
B00 - Strike or Lockout The employee is on strike or has been locked out of the workplace due to a strike.
D00 - Illness or Injury The employee has been injured or is seriously ill and cannot continue to work.
E00 - Quit The employee has resigned.
E02 - Quit/Follow Spouse The employee has quit to follow his or her spouse who must relocate to take another job.
E03 - Quit/Return to School The employee intends to return to school.
E04 - Quit/Health Reasons The employee has quit due to health issues that prevent them from working.
E05 - Quit/Voluntary Retirement The employee has decided to retire.
E06 - Quit/Take Another Job The employee has found a job with another employer.
E09 - Employer Relocation The employer is moving to another location, but the employee has decided not to relocate.
E10 - Quit/Care for a Dependent The employee's spouse or child is ill and has quit to care for them.
E11 - Quit/To Become Self Employed The employee has decided to start their own business or to work on contract.
F00 - Maternity A birth mother is taking leave to care for her child. This code does not apply to adoptive parents or birth fathers.
G00 - Mandatory Retirement The employee has reached the mandatory retirement age.
G07 - Retirement/Approved Workforce Reduction The employee has chosen to take a retirement package as part of a corporate restructuring initiative.
H00 - Work Sharing The employee is taking part in a Service Canada work sharing program, which allows the employee to avoid a layoff by working reduced hours.
J00 - Apprentice Training The employee is temporarily leaving his or her job to join a government-approved apprenticeship training program.
K00 - Other This code is only used in exceptional circumstances that require the employee to be laid off or changes made to how the employee is paid. These circumstances can include, for example:
  • A change in way in which the company disburses payroll.
  • The company has new owners or has changed its name.
  • The employee is deceased.

Code K is also used if Service Canada has requested the ROE from the employer.
If you select this reason, you must supply additional information in Block 18 (Comments) on the ROE form.
K12 - Change of Payroll Frequency The employee's pay frequency has changed – for example, the employee has moved from a biweekly to a semi-monthly pay period.
K13 - Change of Ownership The company has changed owners.
K14 - At the Request of Service Canada Service Canada has requested the ROE from the employer.
K15 - Queen's Regulations and Orders of the Canadian Forces If you select this reason, you must supply additional information in Block 18 (Comments) on the ROE form.
K16 - At the Employee's Request The employee has requested the ROE.
K17 - Change of Service Provider The company has changed payroll providers. Because the old and new providers cannot exchange data, the ROE is used to indicate that Service Canada still retains information about the employees in a firm.
M00 - Dismissal The employer has dismissed the employee. This code does not apply to layoffs or retirement.
M08 - Dismissal/Terminated within Probationary Period The employee was dismissed within a probationary period (for example, three months) because they were not able to satisfactorily perform their job.
N00 - Leave of Absence The employee is temporarily leaving his or her job to, for example, take unpaid leave.
P00 - Parental

The employee is taking parental leave – for example, a birth father is taking time to help care for his newborn.

This code does not apply to maternity leave. Use code F for maternity leave instead.

Z00 - Compassionate Leave The employee is temporarily leaving his or her job to care for a terminally ill family member.