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Block 16 should indicate the reason for the employee’s leave or separation from employment, or the reason why the ROE is being issued. Don’t add comments unless absolutely necessary.

When the employee is no longer working because the business has decreased operations or closed due to COVID-19, use code A (shortage of work).

When the employee is sick or quarantined, use code D (illness or injury).

COVID-19 vaccination

When the employee doesn’t report to work because they refuse to comply with your mandatory COVID-19 vaccination policy, use code E (quit) or code N (leave of absence).

When you suspend or terminate an employee for not complying with your mandatory COVID-19 vaccination policy, use code M (Dismissal or Suspension).

If you use these codes, we may contact you to determine:

  • if you had adopted and clearly communicated to all employees a mandatory COVID-19 vaccination policy
  • if the employees were informed that failure to comply with the policy would result in loss of employment
  • if the application of the policy to the employee was reasonable within the workplace context
  • if there were any exemptions for refusing to comply with the policy


ROE – Separation Code (block 16)

Code Description
A00 Shortage of work / End of Contract or Season
A01 Employer bankruptcy or receivership
B00 Strike or lockout
D00 Illness or injury
E00 Quit
E02 Quit / Follow spouse
E03 Quit / Return to school
E04 Quit / Health reasons
E05 Quit / Voluntary retirement

Use this option for voluntary retirement otherwise refer to codes G00 and G07

E06 Quit / Take another job
E09 Quit / Employer relocation
E10 Quit / Care for a dependant
E11 Quit / To become self-employed
F00 Maternity
G00 Mandatory retirement
G7 Retirement / Approved workforce reduction
H00 Work sharing
J00 Apprentice training
K00 Other
K12 Other / Change of payroll frequency
K13 Other / Change of ownership
K14 Other / Requested by Employment Insurance
K15 Other / Canadian Forces – Queen’s Regulations/Orders
K16 Other / At the employee’s request
K17 Other / Change of Service Provider
M00 Dismissal
M08 Dismissal / Terminated within probationary period
N00 Leave of absence
P00 Parental
Z00 Compassionate care/Family caregiver


Code Z00 should also be used if the employee is leaving the workplace temporarily to claim Family Caregiver Benefits.

If the separation code is K – Other, employer must complete the comment in bock 18.

Service Canada have expanded the codes for reasons for issuing an ROE in the ROE SAT system – it allows company user to clearly specify the reason for which the ROE is being issued. It reduces the Comments in block 18 as well as reduces calls from Service Canada processing agent to clarify the reason for issuing the ROE.