File structure

The file has one ROEHEADER and one complete ROE element per employee record. One record is never divided across files.

Final authority

roe.help checks deterministic guide and structural rules, but ROE Web remains the official validation and filing service.

Example

1,205 records require at least two files even if the byte limit would allow one.

Boundary or exception

A single record that exceeds the size limit must fail rather than be split.

Source state

Sources and dependent product claims reviewed July 30, 2026. First-party Canadian-French editorial review is complete. Accountable payroll-domain sign-off remains required before any certification claim; independent linguistic validation remains recommended.