As provided by Service Canada, if your employees are directly affected by the coronavirus (COVID-19) and they are no longer working, you must issue a Record of Employment (ROE). In general, the employer has up to five calendar days after the end of the pay period in which an employee’s interruption of earnings occurs to issue an electronic ROE.
When the employee is sick or quarantined, use code D (Illness or injury) as the reason for separation (block 16). Do not add comments.
When the employee is no longer working due to a shortage of work because the business has closed or decreased operations due to coronavirus (COVID-19), use code A (Shortage of work). Do not add comments.
When the employee refuses to come to work but is not sick or quarantined, use code E (Quit) or code N (Leave of absence), as appropriate. Avoid adding comments unless absolutely necessary.
Employees are recommended to apply for Employment Insurance online. If you usually provide ROEs in the paper format, maybe this is the time to switch to ROE web. This allows the ROE to be received by Service Canada by electronic means as soon as you complete it. This will avoid the employee having to go to a Service Canada office.
A guide to use ROE web can be accessed here.