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Record of Employment

Year-End-Forms Canada-Payroll

Canadian payroll record used when employment stops or pay is interrupted, separate from a pay stub or T4.

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Record of Employment

Record of Employment, or ROE, is a Canadian payroll form used when employment stops or when an interruption of earnings has to be documented.

From a payroll perspective, it is a Canadian employment record form used in situations where payroll needs to document the employee’s employment-related pay history and separation-related context. It is not just another ordinary pay-stub or year-end-slip concept.

Why ROE Matters

ROE matters because it affects:

  • how payroll documents employment changes in a Canadian context
  • employer recordkeeping and follow-up obligations
  • employee questions after separation or interruption of employment
  • the distinction between a payroll record form and an ordinary paycheck

It is especially important because employees often encounter the term during a stressful transition, so payroll explanations need to stay clear and process-focused.

Where It Appears In Payroll Workflow

ROE appears when payroll must prepare the record in connection with an employment change that requires it. In practice, payroll may:

  • review the employee’s payroll history and final pay information
  • prepare the Record of Employment based on payroll records
  • distinguish the ROE from routine pay stubs and from year-end slips
  • retain supporting payroll documentation for the record

That makes the ROE a payroll-recordkeeping form, not just another recurring paycheck document.

Simple Example

An employee’s employment ends and payroll prepares the employee’s final paycheck.

Payroll may also need to prepare an ROE using the employee’s payroll records. The final paycheck pays the employee. The ROE documents employment information for the Canadian payroll recordkeeping process.

Common Confusion

ROE is often confused with:

  • T4, which is a year-end payroll slip rather than the same type of record
  • Pay stub, which explains one payroll run
  • Final paycheck, which is the payment event rather than the record form
  • Source deductions, which are payroll deductions rather than the record document itself

Knowledge Check

  1. Is an ROE the same as a normal pay stub? No. It is a different Canadian payroll record.
  2. Can payroll use final pay information and payroll history when preparing an ROE? Yes. Payroll records support the form.
  3. Is an ROE the same as a T4? No. They are different Canadian payroll forms with different payroll roles.
Revised on Friday, April 24, 2026
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