Employment Insurance is a program created by the Canadian Government to help provide temporary income assistance for those who cannot work, become unemployed or in some cases those wanting to upgrade their work skills. Employees must contribute from day one of employment until their last day of work. Employers must also contribute the Regular EI rate or a Reduced EI rate if qualified by the CRA. Another important part of the employment insurance program is the Record of Employment or the ROE.
Record of Employment (ROE)
This is a record of the employees work at your organization. It is the only proof for the employee to be able to file a claim to receive benefits while they are off work. Anytime there is an interruption of work for the employee, you must file the ROE.
Insurable earnings are up-to-date here