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What is the difference between the Record of Employment and Letter of Employment?

Record of Employment (ROE) – this is a standard government report on a specified form submitted to Service Canada online. Employer are required to issue an ROE each time an employee experiences an interruption of earnings.

Employees can access the report from My Service Canada Account or request a copy by contacting the HR Support Centre. It will indicate duration of employment, earnings, reason for leaving etc. Service Canada uses the information on the ROE to determine whether a person is eligible to receive EI benefits, what the benefit amount will be and for how long the benefits will be paid.

Humber’s Payroll team will issue the ROE once the employee has left their employment or are on a leave of absence.

Example scenarios where ROE might be required:

  • Applying for Sick Leave benefits
  • Applying for Maternity or Parental Leave benefits
  • Applying for benefits related to a leave of absence listed under the Employment Standards Act



Letter of Employment (LOE) – This is a letter of employment verification issued on Humber letterhead by Comp & Ben, upon request by the employee. This will indicate the employee’s status of employment, start date, end date if applicable, title and salary. This is normally requested for opening a bank account or other bank related transactions, mortgage application, and other legal transactions. Please contact the HR Support Centre to request this document.

Note: When requesting a Letter of Employment, it is mandatory that you provide an email address for all e-form requests as well as phone requests to the Support Centre. This allows for verification and will streamline the process.