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October 27, 2021

Federal Government Provides Guidance on What ROE Codes Employers Should Use for Employees Who Fail to Comply with COVID-19 Vaccination Policies

Author Jozef Hadlaw-Murray

On October 15, 2021, the Employment and Social Development Canada (“ESDC”) department of the federal government provided guidance on how employers should issue records of employment (“ROEs”) during the COVID-19 pandemic. Of note, the ESDC provides the following in respect of codes to be used for Block 16 (reason for issuing the ROE) where an employee’s absence, suspension, or dismissal is due to non-compliance with an employer’s mandatory COVID-19 vaccination policy:

  • When the employee doesn’t report to work because they refuse to comply with the employer’s mandatory COVID-19 vaccination policy, use code E (quit) or code N (leave of absence).
  • When the employer suspends or terminates an employee for not complying with the employer’s mandatory COVID-19 vaccination policy, use code M (dismissal).

If these codes are used, the ESDC may contact the employer to determine:

  • if a mandatory COVID-19 vaccination policy had been adopted and clearly communicated to all employees;
  • 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.


The foregoing is for informational purposes only and should in no way be relied upon as legal advice. For legal advice tailored to your circumstances and business, please contact any of SOM LLP’s lawyers by email or telephone.

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