Record of employment vs T4: when each document is needed
Understand what an ROE reports, how it differs from a T4 and why you must check the filing deadline for your pay schedule and filing method.
A record of employment (ROE) and a T4 are often confused because both relate to an employee’s pay, but they answer different questions for different audiences. Mixing them up risks either skipping a document that was actually required, or assuming one covers ground that only the other does.
This is a differentiation guide, not step-by-step completion instructions. Service Canada’s own ROE hub and ROE guide remain the primary source for exact block-by-block instructions and for any employer’s specific situation.
An ROE and a T4 serve different purposes
Service Canada uses an ROE after an interruption of earnings. It helps assess whether a former or temporarily absent employee can receive Employment Insurance benefits and how much. A T4 reports total employment income and deductions for the calendar year, whether earnings stopped or not. An employee whose earnings never stopped can receive a T4 without an ROE. An ROE issued mid-year does not replace that year's T4 filing. The same employee can need both in one year. They report different information for different purposes.
What generally triggers an ROE
An ROE is generally required when an employee has an interruption of earnings. This may follow a layoff, resignation, dismissal or extended leave. Insurable earnings, the pay counted for Employment Insurance, stop or drop for a defined period. Check Service Canada's guide for the exact current definition. Special rules apply to some workers and pay arrangements. Resignation, seasonal layoff, parental leave and medical leave each have their own completion notes. One simplified rule does not cover every case.
Why there is no single universal submission deadline
The filing deadline depends on the pay schedule and filing method. Weekly or every-two-week pay is treated differently from monthly or twice-monthly pay. ROE Web and paper filing also have different rules. Service Canada's guide explains each section and the rules for different workers. Verify any deadline quoted elsewhere before using it. Your payroll software or service can also affect the practical filing steps and timing. Check your own requirement rather than copying another employer's deadline.
What Bookwits tracks here, and what it does not
Bookwits tasks and documents can keep an “ROE due” task with an employee's file. They can store a note of the last day worked or insurable-earnings figures already calculated elsewhere. Bookwits does not calculate insurable hours or earnings, submit through ROE Web or replace access to ROE Web or My Service Canada Account. This article uses only the public ROE information and guide pages. Neither signed-in service was accessed.
Frequently asked questions
Does every employee who receives a T4 also get an ROE?
No. An ROE is only issued after an interruption of earnings. An employee who works the full year without an interruption receives a T4 for that year and no ROE.
Is there one universal number of days to submit an ROE?
No. Timing depends on the employer’s pay-period type and filing method. Check Service Canada’s current ROE guide for the specific situation rather than relying on one blanket rule repeated elsewhere.