The Record of Employment (ROE) is a mandatory form required by the Federal government after an employee experiences an interruption of earnings of seven days or more. An interruption of earnings may happen for a variety of reasons including planned or unplanned absences like termination, sickness and maternity and/or parental leave, which may also require the administration of special payments by employers. Administering the ROE remains a top challenge for payroll, accounting and HR practitioners, according to survey results.