C.A. · Registered Migration Agent (MARN: 1803385)

NOC 2021 · 12104 · TEER 2

NOC 12104: Employment insurance and revenue officers

Official NOC 2021, Job Bank and IRCC data · checked 21 October 2026

Employment insurance and revenue officers administer and enforce laws and regulations related to tax revenue, employment insurance and other government benefit services. They are employed by government agencies.

TEER

TEER 2

Usually needs a college diploma, an apprenticeship of 2 or more years, or supervisory work

Median wage (Canada)

$34.87 / hour

Job Bank, 2023-2024

High-wage tier (from 3 Nov 2026)

Not on the list

No high-wage CRS points

Express Entry categories

None

General and program draws only

Express Entry

How NOC 12104 counts for Express Entry

  • Federal Skilled Worker: eligible occupationNeeds 1 year of continuous skilled (TEER 0–3) work in the last 10 years and 67 points on the FSW grid.
  • Canadian Experience Class: eligible occupationNeeds 1 year of skilled (TEER 0–3) work in Canada in the last 3 years.
  • Federal Skilled Trades: not eligibleNeeds 2 years of work in an eligible trade group in the last 5 years, plus a job offer or a Canadian certificate of qualification.

High-wage CRS points

NOC 12104 is not one of IRCC's 186 high-wage occupations, so Canadian work or a job offer in it earns no high-wage points. Your usual Canadian work-length points still count.

See all 186 high-wage occupations

Category-based draws

NOC 12104 is not on any of IRCC's 2026 occupation categories. You can still be invited through general, program-specific or French-language draws.

IRCC category lists

Duties

Main duties

This group performs some or all of the following duties:

  • Excise tax revenue officers
  • Audit accounting records to determine income, exemptions, payable taxes, compliance with reporting regulations and existence of fraud
  • Examine accounting systems and internal controls of organizations
  • Provide advice on reporting and evaluation methods for goods subject to taxation
  • Prepare briefs and assist in searching and seizing records, and in preparing charges for court cases.
  • Government benefits services officers
  • Determine the eligibility of persons applying for government benefits such as Employment Insurance (EI), Canada Pension Plan (CPP) and Old Age Security (OAS)
  • Ascertain the facts on such issues as reasons for loss of employment and availability for work
  • Monitor the payments of benefits and investigate claimants when there appears to be fraud or abuse.

For Express Entry, your experience must match the lead statement and most of these duties, not only the job title.

Job titles

Example job titles

  • employment insurance agent
  • employment insurance benefits control officer
  • revenue officer
  • tax collection officer
  • tax enforcement officer
All 59 job titles in NOC 12104
  • adjudication officer - employment insurance
  • adjudicator - employment insurance
  • appeal judge - employment insurance
  • appeal officer
  • appeal officer - taxation
  • assessing officer - taxation
  • assessing unit head - taxation
  • audit reviewer - taxation
  • benefits officer - government services
  • business expertise advisor - government services
  • business expertise consultant - government services
  • citizen services officer (CSO) - government services
  • claims adjudication officer - employment insurance
  • claims adjudicator - employment insurance
  • collection agent - government services
  • collection officer - taxation
  • collection unit head - government services
  • collector of taxes
  • coverage and interpretation officer - taxation
  • employment insurance agent
  • employment insurance benefit claims investigator
  • employment insurance benefits control officer
  • employment insurance officer
  • excise duty agent
  • excise duty officer
  • excise duty supervisor
  • excise examiner
  • excise tax collection supervisor
  • excise tax collector
  • excise tax inspector
  • excise tax officers supervisor
  • field auditor - taxation
  • goods and services tax (GST) collection officer
  • integrity services investigator - government services
  • integrity services investigator - Service Canada
  • integrity services officer - government services
  • integrity services officer - Service Canada
  • municipal tax collector
  • office auditor - taxation
  • payment service officer - government services
  • regional claims and benefits officer - employment insurance
  • revenue agent
  • revenue officer
  • revenue recovery officer
  • revenue supervisor
  • succession duty auditor - taxation
  • tax appeal officer
  • tax assessor
  • tax auditor - government services
  • tax auditors team leader
  • tax collection officer
  • tax collector
  • tax enforcement officer
  • tax interpretation officer
  • tax investigator
  • tax officer
  • tax recovery officer
  • taxation investigator
  • taxation officer

Also includes: appeal officer.

Requirements

Employment requirements

  • A bachelor's degree or college diploma is usually required.
  • Several years of related administrative or regulatory experience may be required.
  • Completion of specialized government training is required.

Additional information

  • Progression to managerial positions in these fields is possible with experience.

Wages

Wages for NOC 12104 in Canada

Low, median and high wages per hour in Canadian dollars, from ESDC Job Bank's 2025 wage data.

RegionLowMedianHighSource
Canada$27.00$34.87$51.65Labour Force Survey, 2023-2024
Newfoundland and Labrador$28.00$33.00$40.00Labour Force Survey, 2023-2024
Prince Edward Island$28.11$35.00$42.31Labour Force Survey, 2023-2024
Nova Scotia$21.33$33.41$53.85Labour Force Survey, 2023-2024
New Brunswick$28.00$33.17$47.18Labour Force Survey, 2023-2024
Quebec$26.54$34.05$48.72Labour Force Survey, 2023-2024
Ontario$26.58$35.90$55.38Labour Force Survey, 2023-2024
Manitoba$28.00$33.33$45.64Labour Force Survey, 2023-2024
Saskatchewan$28.11$36.22$53.10Labour Force Survey, 2023-2024
Alberta$27.65$34.22$65.75Labour Force Survey, 2023-2024
British Columbia$28.85$36.50$54.95Labour Force Survey, 2023-2024

Provinces with too little data are not shown. Wages vary by city and employer; see Job Bank for regional figures.

Job outlook

Job outlook by province, 2025–2027

Job Bank's 3-year employment outlook for this occupation, by province and territory.

ModerateNewfoundland and Labrador

The employment outlook will be Moderate for employment insurance and revenue officers (NOC 12104) in Newfoundland and Labrador for the 2025-2027 period.

The following factors contributed to this outlook:

Employment decline will lead to the loss of some positions.

A moderate number of positions will become available due to retirements.

There are a small number of unemployed workers with recent experience in this occupation.

Here are some key facts about employment insurance and revenue officers in Newfoundland and Labrador:

Approximately 3,000 people work in this occupation.

Employment insurance and revenue officers mainly work in the following sectors:

Federal government public administration (NAICS 911): more than 95%

70% of employment insurance and revenue officers work all year, while 30% work only part of the year, compared to 56% and 43% respectively among all occupations. Those who worked only part of the year did so for an average of 45 weeks compared to 40 weeks for all occupations.

The gender distribution of people in this occupation is:

Men: 28% compared to 51% for all occupations

Women: 71% compared to 49% for all occupations

The educational attainment of workers in this occupation is:

no high school diploma: less than 5% compared to 11% for all occupations

high school diploma or equivalent: 16% compared to 27% for all occupations

apprenticeship or trades certificate or diploma: 8% compared to 17% for all occupations

college certificate or diploma or university certificate below bachelor's: 35% compared to 23% for all occupations

bachelor's degree: 34% compared to 14% for all occupations

university certificate, degree or diploma above bachelor level: 6% compared to 7% for all occupations

ModeratePrince Edward Island

The employment outlook will be Moderate for employment insurance and revenue officers (NOC 12104) in Prince Edward Island for the 2025-2027 period.

The following factors contributed to this outlook:

Employment is expected to remain relatively stable.

A moderate number of positions will become available due to retirements.

There are a small number of unemployed workers with recent experience in this occupation.

Here are some key facts about employment insurance and revenue officers in Prince Edward Island:

Approximately 1,650 people work in this occupation.

Employment insurance and revenue officers mainly work in the following sectors:

Federal government public administration (NAICS 911): more than 95%

78% of employment insurance and revenue officers work all year, while 22% work only part of the year, compared to 59% and 41% respectively among all occupations. Those who worked only part of the year did so for an average of 47 weeks compared to 41 weeks for all occupations.

The gender distribution of people in this occupation is:

Men: 27% compared to 51% for all occupations

Women: 73% compared to 49% for all occupations

The educational attainment of workers in this occupation is:

no high school diploma: less than 5% compared to 11% for all occupations

high school diploma or equivalent: 20% compared to 28% for all occupations

apprenticeship or trades certificate or diploma: 7% compared to 11% for all occupations

college certificate or diploma or university certificate below bachelor's: 40% compared to 25% for all occupations

bachelor's degree: 28% compared to 17% for all occupations

university certificate, degree or diploma above bachelor level: less than 5% compared to 8% for all occupations

ModerateNova Scotia

The employment outlook will be Moderate for employment insurance and revenue officers (NOC 12104) in Nova Scotia for the 2025-2027 period.

The following factors contributed to this outlook:

Employment is expected to remain relatively stable.

A moderate number of positions will become available due to retirements.

There are a moderate number of unemployed workers with recent experience in this occupation.

Here are some key facts about employment insurance and revenue officers in Nova Scotia:

Approximately 1,700 people work in this occupation.

Employment insurance and revenue officers mainly work in the following sectors:

Federal government public administration (NAICS 911): 93%

83% of employment insurance and revenue officers work all year, while 17% work only part of the year, compared to 62% and 38% respectively among all occupations. Those who worked only part of the year did so for an average of 48 weeks compared to 42 weeks for all occupations.

The gender distribution of people in this occupation is:

Men: 35% compared to 51% for all occupations

Women: 65% compared to 49% for all occupations

The educational attainment of workers in this occupation is:

no high school diploma: less than 5% compared to 10% for all occupations

high school diploma or equivalent: 18% compared to 27% for all occupations

apprenticeship or trades certificate or diploma: 9% compared to 12% for all occupations

college certificate or diploma or university certificate below bachelor's: 28% compared to 22% for all occupations

bachelor's degree: 37% compared to 20% for all occupations

university certificate, degree or diploma above bachelor level: 6% compared to 10% for all occupations

ModerateQuebec

The employment outlook will be Moderate for employment insurance and revenue officers (NOC 12104) in Quebec for the 2025-2027 period.

The following factors contributed to this outlook:

Employment growth will lead to a moderate number of new positions.

A moderate number of positions will become available due to retirements.

There are a small number of unemployed workers with recent experience in this occupation.

Here are some key facts about employment insurance and revenue officers in Quebec:

Approximately 15,700 people work in this occupation.

Employment insurance and revenue officers mainly work in the following sectors:

Federal government public administration (NAICS 911): 70%

Provincial and territorial public administration (NAICS 912): 25%

The distribution of full-time and part-time workers in this occupation is:

Full-time workers: 93% compared to 82% for all occupations

Part-time workers: 7% compared to 18% for all occupations

74% of employment insurance and revenue officers work all year, while 26% work only part of the year, compared to 62% and 38% respectively among all occupations. Those who worked only part of the year did so for an average of 46 weeks compared to 43 weeks for all occupations.

The gender distribution of people in this occupation is:

Men: 35% compared to 52% for all occupations

Women: 65% compared to 48% for all occupations

The educational attainment of workers in this occupation is:

no high school diploma: less than 5% compared to 12% for all occupations

high school diploma or equivalent: 12% compared to 19% for all occupations

apprenticeship or trades certificate or diploma: 9% compared to 19% for all occupations

college certificate or diploma or university certificate below bachelor's: 28% compared to 22% for all occupations

bachelor's degree: 35% compared to 17% for all occupations

university certificate, degree or diploma above bachelor level: 15% compared to 11% for all occupations

ModerateOntario

The employment outlook will be Moderate for employment insurance and revenue officers (NOC 12104) in Ontario for the 2025-2027 period.

The following factors contributed to this outlook:

Employment is expected to remain relatively stable.

A moderate number of positions will become available due to retirements.

There are a small number of unemployed workers with recent experience in this occupation.

Here are some key facts about employment insurance and revenue officers in Ontario:

Approximately 19,500 people work in this occupation.

Employment insurance and revenue officers mainly work in the following sectors:

Federal government public administration (NAICS 911): 92%

82% of employment insurance and revenue officers work all year, while 18% work only part of the year, compared to 63% and 37% respectively among all occupations. Those who worked only part of the year did so for an average of 47 weeks compared to 43 weeks for all occupations.

The gender distribution of people in this occupation is:

Men: 34% compared to 52% for all occupations

Women: 66% compared to 48% for all occupations

The educational attainment of workers in this occupation is:

no high school diploma: less than 5% compared to 9% for all occupations

high school diploma or equivalent: 17% compared to 25% for all occupations

apprenticeship or trades certificate or diploma: less than 5% compared to 8% for all occupations

college certificate or diploma or university certificate below bachelor's: 28% compared to 22% for all occupations

bachelor's degree: 40% compared to 24% for all occupations

university certificate, degree or diploma above bachelor level: 11% compared to 13% for all occupations

ModerateManitoba

The employment outlook will be Moderate for employment insurance and revenue officers (NOC 12104) in Manitoba for the 2025-2027 period.

The following factors contributed to this outlook:

Employment decline will lead to the loss of some positions.

A moderate number of positions will become available due to retirements.

There are a small number of unemployed workers with recent experience in this occupation.

Here are some key facts about employment insurance and revenue officers in Manitoba:

Approximately 4,250 people work in this occupation.

Employment insurance and revenue officers mainly work in the following sectors:

Federal government public administration (NAICS 911): 95%

78% of employment insurance and revenue officers work all year, while 22% work only part of the year, compared to 65% and 35% respectively among all occupations. Those who worked only part of the year did so for an average of 46 weeks compared to 43 weeks for all occupations.

The gender distribution of people in this occupation is:

Men: 38% compared to 53% for all occupations

Women: 62% compared to 47% for all occupations

The educational attainment of workers in this occupation is:

no high school diploma: less than 5% compared to 12% for all occupations

high school diploma or equivalent: 27% compared to 31% for all occupations

apprenticeship or trades certificate or diploma: 8% compared to 12% for all occupations

college certificate or diploma or university certificate below bachelor's: 18% compared to 17% for all occupations

bachelor's degree: 34% compared to 20% for all occupations

university certificate, degree or diploma above bachelor level: 11% compared to 8% for all occupations

ModerateAlberta

The employment outlook will be Moderate for employment insurance and revenue officers (NOC 12104) in Alberta for the 2025-2027 period.

The following factors contributed to this outlook:

Employment growth will lead to a moderate number of new positions.

A moderate number of positions will become available due to retirements.

There are a small number of unemployed workers with recent experience in this occupation.

Here are some key facts about employment insurance and revenue officers in Alberta:

Approximately 4,200 people work in this occupation.

Employment insurance and revenue officers mainly work in the following sectors:

Federal government public administration (NAICS 911): 88%

Provincial and territorial public administration (NAICS 912): 9%

75% of employment insurance and revenue officers work all year, while 25% work only part of the year, compared to 61% and 39% respectively among all occupations. Those who worked only part of the year did so for an average of 46 weeks compared to 42 weeks for all occupations.

The gender distribution of people in this occupation is:

Men: 35% compared to 53% for all occupations

Women: 65% compared to 47% for all occupations

The educational attainment of workers in this occupation is:

no high school diploma: less than 5% compared to 10% for all occupations

high school diploma or equivalent: 19% compared to 28% for all occupations

apprenticeship or trades certificate or diploma: 6% compared to 13% for all occupations

college certificate or diploma or university certificate below bachelor's: 21% compared to 19% for all occupations

bachelor's degree: 40% compared to 21% for all occupations

university certificate, degree or diploma above bachelor level: 14% compared to 9% for all occupations

ModerateBritish Columbia

The employment outlook will be Moderate for employment insurance and revenue officers (NOC 12104) in British Columbia for the 2025-2027 period.

The following factors contributed to this outlook:

Employment growth will lead to a moderate number of new positions.

A moderate number of positions will become available due to retirements.

There are a small number of unemployed workers with recent experience in this occupation.

Here are some key facts about employment insurance and revenue officers in British Columbia:

Approximately 8,900 people work in this occupation.

Employment insurance and revenue officers mainly work in the following sectors:

Federal government public administration (NAICS 911): 92%

Provincial and territorial public administration (NAICS 912): 6%

81% of employment insurance and revenue officers work all year, while 19% work only part of the year, compared to 61% and 39% respectively among all occupations. Those who worked only part of the year did so for an average of 47 weeks compared to 42 weeks for all occupations.

The gender distribution of people in this occupation is:

Men: 39% compared to 52% for all occupations

Women: 61% compared to 48% for all occupations

The educational attainment of workers in this occupation is:

no high school diploma: less than 5% compared to 8% for all occupations

high school diploma or equivalent: 19% compared to 28% for all occupations

apprenticeship or trades certificate or diploma: 6% compared to 13% for all occupations

college certificate or diploma or university certificate below bachelor's: 21% compared to 17% for all occupations

bachelor's degree: 44% compared to 22% for all occupations

university certificate, degree or diploma above bachelor level: 9% compared to 12% for all occupations

LimitedNew Brunswick

The employment outlook will be Limited for employment insurance and revenue officers (NOC 12104) in New Brunswick for the 2025-2027 period.

The following factors contributed to this outlook:

Employment decline will lead to the loss of some positions.

A moderate number of positions will become available due to retirements.

There are a small number of unemployed workers with recent experience in this occupation.

Employment insurance and revenue officers work in the public sector.

Typically, employees are trained on subject matter after being hired.

A security clearance and a background check are typically required.

Candidates may be required to be bilingual for certain positions.

Here are some key facts about employment insurance and revenue officers in New Brunswick:

Approximately 2,400 people work in this occupation.

Employment insurance and revenue officers mainly work in the following sectors:

Federal government public administration (NAICS 911): more than 95%

77% of employment insurance and revenue officers work all year, while 23% work only part of the year, compared to 62% and 38% respectively among all occupations. Those who worked only part of the year did so for an average of 47 weeks compared to 42 weeks for all occupations.

The gender distribution of people in this occupation is:

Men: 30% compared to 52% for all occupations

Women: 70% compared to 48% for all occupations

The educational attainment of workers in this occupation is:

no high school diploma: less than 5% compared to 11% for all occupations

high school diploma or equivalent: 18% compared to 30% for all occupations

apprenticeship or trades certificate or diploma: 8% compared to 12% for all occupations

college certificate or diploma or university certificate below bachelor's: 39% compared to 23% for all occupations

bachelor's degree: 28% compared to 16% for all occupations

university certificate, degree or diploma above bachelor level: 6% compared to 7% for all occupations

LimitedSaskatchewan

The employment outlook will be Limited for employment insurance and revenue officers (NOC 12104) in Saskatchewan for the 2025-2027 period.

The following factors contributed to this outlook:

Employment decline will lead to the loss of some positions.

A moderate number of positions will become available due to retirements.

Here are some key facts about employment insurance and revenue officers in Saskatchewan:

Approximately 1,350 people work in this occupation.

Employment insurance and revenue officers mainly work in the following sectors:

Federal government public administration (NAICS 911): 81%

Provincial and territorial public administration (NAICS 912): 11%

Local, municipal, regional, aboriginal and other public administration (NAICS 913-919): 8%

The distribution of full-time and part-time workers in this occupation is:

Full-time workers: 93% compared to 81% for all occupations

Part-time workers: 7% compared to 19% for all occupations

76% of employment insurance and revenue officers work all year, while 24% work only part of the year, compared to 65% and 35% respectively among all occupations. Those who worked only part of the year did so for an average of 46 weeks compared to 43 weeks for all occupations.

The gender distribution of people in this occupation is:

Men: 37% compared to 53% for all occupations

Women: 63% compared to 47% for all occupations

The educational attainment of workers in this occupation is:

no high school diploma: less than 5% compared to 11% for all occupations

high school diploma or equivalent: 25% compared to 33% for all occupations

apprenticeship or trades certificate or diploma: less than 5% compared to 15% for all occupations

college certificate or diploma or university certificate below bachelor's: 25% compared to 17% for all occupations

bachelor's degree: 36% compared to 18% for all occupations

university certificate, degree or diploma above bachelor level: 7% compared to 7% for all occupations

UndeterminedNorthwest Territories

An employment outlook has not been assigned to this occupation in this region due to low levels of employment.

UndeterminedNunavut

An employment outlook has not been assigned to this occupation in this region due to low levels of employment.

Source: ESDC Job Bank, 3-year employment outlooks 2025–2027 (released December 2025).

Provinces

Provincial Nominee Programs

A provincial nomination adds 600 CRS points. Most provinces run occupation-targeted draws or in-demand lists, and some accept TEER 4 and 5 occupations that Express Entry does not.

Provincial lists change often, sometimes between draws. We check whether NOC 12104 is being targeted by any province as part of a consultation.

Questions

NOC 12104: common questions

What is the NOC code for employment insurance and revenue officers?
The NOC 2021 code is 12104 (Employment insurance and revenue officers). Job titles in this group include employment insurance agent, employment insurance benefits control officer, revenue officer, tax collection officer, tax enforcement officer. Your NOC is set by your actual duties, not your job title.
What TEER category is NOC 12104?
NOC 12104 is TEER 2. Usually needs a college diploma, an apprenticeship of 2 or more years, or supervisory work.
Is NOC 12104 eligible for Express Entry?
Yes. As a TEER 2 occupation it counts as skilled work for the Federal Skilled Worker Program and the Canadian Experience Class. You still need to meet each program's other requirements.
Is NOC 12104 a high-wage occupation for Express Entry?
No. It is not on IRCC's list of 186 high-wage occupations, so work or a job offer in it does not earn the new high-wage CRS points from 3 November 2026.
Is NOC 12104 eligible for category-based Express Entry draws?
It is not on any of IRCC's 2026 occupation category lists. You can still be invited in general, program-specific or French-language draws.
What is the median wage for NOC 12104 in Canada?
The national median wage is $34.87 per hour, according to Job Bank (Labour Force Survey, 2023-2024). It ranges from $27.00 to $51.65.

Classification

Where it sits in NOC 2021

  1. 1Business, finance and administration occupationsBroad Category
  2. 12Administrative and financial supervisors and specialized administrative occupationsMajor Group
  3. 121Specialized administrative occupationsSub-major Group
  4. 1210Administrative and regulatory occupationsMinor Group
  5. 12104Employment insurance and revenue officers

Enquiry

Is NOC 12104 your occupation? Ask us about your options.

Tell us your duties, experience and language scores. We will confirm your NOC code and the Canadian routes that fit.

The more context you give, the more useful the first conversation will be.

Sources: Statistics Canada, NOC 2021 Version 1.0, Job Bank wages (2025), Job Bank outlooks 2025–2027 and IRCC. Contains information licensed under the Open Government Licence – Canada. Checked 21 October 2026.

NOC 2026 is due from Statistics Canada in December 2026. IRCC still uses NOC 2021 codes, and this page will show any change once IRCC switches.

This page is general information, not immigration advice. It is not affiliated with or endorsed by the Government of Canada, IRCC or ESDC.

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