Hi Lou96,
Congrats on your first post in the Community. It's exciting to learn you're looking to set up an employee in QuickBooks. I'll be happy to help share more info so you're on the right track with achieving your QuickBooks goals.
When setting up an employee in QuickBooks, it's not required for you have an ROE code. The ROE code can be entered at any time you'd like and I recommend going through the CRA in order to obtain this number. In the meantime, here's helpful article that provides more info about setting up employees and using the payroll module: Payroll Hub.
Let me know if you have other questions. I'm here to assist.