If your employees are directly affected by COVID-19 and they are no longer working, you must issue a Record of Employment (ROE), and the easiest way to do so is through the ROE Web portal, provided by Service Canada. This applies for layoff due to shortage of work, sickness, or quarantine.
Here are the instructions for the following scenarios, including code usage:
When an employee is sick or quarantined
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 an employee is laid off due to shortage of work
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.
If an employee refused to come to work
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.
From the Employment and Social Development Canada website.