Block 15C - Insurable earnings by pay period

Complete 15C only if one or more pay periods have no insurable earnings. To establish the number of consecutive pay periods to be entered in Block 15C, refer to Table 2  Show the insurable earnings of the most recent pay period —the pay period which includes the date shown in Block 11— in Block 15C PP1. Also include in Block 15C PP1 all insurable earnings paid/payable on separation — e.g. vacation pay, lieu of notice pay, etc.— that are listed in Block 17. Then, enter each consecutive pay period up to the number of pay periods required and enter 0.00 — which represents NIL — for each pay period having no insurable earnings and no work. Finally, add all amounts from Block 15C and report the total in Block 15B.

Be careful:

• The insurable earnings shown in the last pay period, 15C PP, must include the insurable earnings entered in Block 17. Please note that PP1 cannot be 0.00 — which represents NIL.
    
• Enter only the number of consecutive pay periods (PP) corresponding to your pay period type. A "weekly" pay period type — 27 PP — requires more pay periods than a "bi-weekly" type — 14 PP — or a "monthly" type — 7 PP.
    
• It is very important, when you copy information from your payroll in Block 15C, to enter 0.00 — which represents NIL —where there is a period with no work and no insurable earnings. Do not skip to the next pay period.
    
• Include both dollars and cents. Do not round the totals.

Special situations for Blocks 15B and 15C:

• For calculation of insurable earnings for teachers, use the formula. 
    

• For employees who are working on a contract basis and are paid on a different period than the contract, the following method must be used to report the insurable earnings in Block 15B: 
  
  Average the total of the insurable earnings paid for the contract period by dividing these earnings by the number of weeks —or part-weeks — in the contract. Then, multiply this weekly average by 27, or less — if the period of employment is shorter — according to the "weekly" pay period type in Table 2.

• For employees who are paid solely on commissions or on salary and irregularly paid commissions, the following method must be used to report insurable earnings in Block 15B:

Average the total insurable earnings paid in the last 52 calendar weeks, or less — if the period of employment is shorter — by dividing these earnings by 52, or by the actual number of weeks worked if less. Then multiply this weekly average by 27, or less —if the period of employment is shorter — according to the "weekly" pay period type in Table 2  

Block 16 - Reason for issuing this ROE

Enter one of the codes corresponding to the reason for issuing this ROE from the table on the right hand side tear-off portion of the ROE. This table also appears on the reverse side of the ROE form, parts 1 and 3. If none of the reasons in the table apply, use code "K" — other — and provide an explanation in Block 18 "Comments". Providing an explanation will help reduce calls from Service Canada.

Note: There is a new code for Compassionate Care — code "Z".

Helpful hint:  If the reason for issuing the ROE is an end of contract, an end of season, a temporary shutdown of operations or any other reason equivalent to a "shortage of work", indicate reason code "A".

Block 17 - Payments of benefits — other than regular pay — paid in, or in anticipation of the final pay period, or payable at a later date during the interruption of earnings, permanent or not, regardless of whether or not these monies are insurable — see the Summary chart for insurable earnings and hours.

17A: Vacation pay: Enter all vacation pay that meets the above.

17B: Statutory holiday pay: Enter the dates of any statutory holidays occurring after the date in Block 11 and the amounts paid/payable to the employee for these dates.

17C: Others monies: Enter any other payments, insurable or not, or amounts owing to an employee following the interruption of earnings : e.g. pension payments; both lump sum and ongoing severance payments or retiring allowances; bonuses; wages in lieu of notice; retroactive wage increases; and other.

Do not forget :

The insurable earnings — and only the insurable earnings — entered in Block 17 must also be added to the totals of insurable earnings in Blocks 15B and 15C PP1, when applicable. For example, an amount of vacation pay paid on separation will be added to the totals of 15B and 15C PP1, when applicable. However, a retiring allowance, even if entered in 17C, will not be added to the totals of 15B and 15C PP1 since it's not insurable.

Block 18 - Comments - Please provide any information or observation that may help prevent an enquiry from Service Canada. However, this block should only be used as an exception.

Examples of additional information :

• Details regarding the reason for leaving or separation;
• Comments to specify the reason for issuing the ROE, e.g. requested by Service Canada;
• Details regarding a Supplemental Unemployment Benefit plan.

Block 19 - Only complete  if paid sick/ maternity/ parental leave or group wage loss indemnity payment after the last physical day worked. If the employee is receiving one of these indemnities, either from the employer or a third party, enter the start date for the indemnity and the weekly or daily rate. Provide any additional details in the "Comments" section, Block 18.

Notes:

1. Allocate the earnings you pay to an employee to the pay period in which the employee earned them.
     
2. Allocate the earnings to the pay period in which you paid them.
    
3. Allocate the earnings to the last pay period that you paid regular salary, wages or commissions.
    
4. Where the actual hours of work are not known for employees paid by commission or when the worker and the employer have not agreed on what hours would be considered for insurability, the hours of work are determined by dividing the insurable earnings in the last 52 calendar weeks, or less depending on the period, by the applicable provincial minimum wage in force on January 1. When this period overlaps two calendar years, two calculations must be done, using the minimum wage in force each year, if different. The result cannot be more than 35 hours a week.
    
5. Most non-taxable earnings are not insurable, e.g. travel allowances. For more information, contact the Canada Revenue Agency.
    
6. When work is performed on a day the employee is given paid leave, insurable hours are the greater of the hours actually worked or the otherwise normal hours of work. For example, where an employee, who normally works 7.5 hours on a working day, is paid four hours overtime on a statutory holiday, 7.5 hours are insurable. Should the same employee have work 10 hours on that holiday, 10 hours would be insurable.
    
7. The insurable hours for overtime paid in cash are the actual hours worked. The insurable hours for time off in lieu of overtime are the hours of paid leave. When overtime hours are paid on termination of employment or after, only the earnings are insurable and have to be allocated in the last pay period of salary, wages or commissions.
    
8. Pay adjustments are situations where there has been a delay in recognizing, implementing or processing a change in the employee's pay. For example, an increase in wages under a union contract, agreed to three months after the end of the previous contract, gives rise to a retroactive pay increase or adjustment. By contrast, pay corrections involve errors. This may be hours missed when a previous pay period was processed or the back wages paid to an employee who was wrongfully dismissed.
    
9. On separation means: paid in, or in anticipation of the final pay period, or payable at a later date during the interruption of earnings, permanent or not.
    
10. Any questions on retiring allowances should be directed to the Canada Revenue Agency.

Frequently asked questions 

Q1 – Do I have to use the same number of pay periods to determine the total insurable hours — Block 15A — and the total insurable earnings — Block 15B?

A1  – No. There's a chart to determine the total insurable hours and there's a different one to determine the total insurable earnings.

Q2  – What's the difference between the last physical day worked, last day for which paid — Block 11— and final pay period ending date — Block 12?

A2  – The last physical day worked is the actual last day the employee performed services. The last day for which paid is the last day for which you paid EI premiums for the employee. The final pay period ending date is the actual end date covering the full pay period.

Q3  – Under which circumstances would I have to issue an amended Record of Employment?

A3  – An amended Record of Employment must be issued when information needs to be changed or corrected on a previously issued ROE or Service Canada request an amended ROE.

Q4  – Do I have to store a copy of the ROE ?

A4  – You are required to store a copy of the ROE for a period of 6 years. Web-ROEs are stored electronically for 11 years. You must ensure that ROEs complete or blank be maintained in a secure environment.

Q5 – I'm still not clear about what I have to do with Blocks 15B, 15C and 17. When should I complete Block 15C?  What do I do with insurable monies from Block 17?  Do I have to complete Block 15B even if I've completed 15C?

A5  – See the chart below

Q6 – Is it mandatory that a copy of each ROE issued be sent to Bathurst?

A6 – You must ensure that a copy of all ROEs completed is sent to Bathurst.

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Enquiries regarding insurability 

These types of enquiries should be directed to the Canada Revenue Agency (CRA) . Their telephone number may be found in the Government of Canada blue pages of your local telephone directory.

More information on EI premiums can be obtained from the following CRA sources:

• — T4001— Employers' Guide - Payroll Deductions   - Basic Information  with Chapter 3 containing details on insurable employment, earnings and hours and calculating EI premiums.
• — T4130 — Employers' Guide -Taxable Benefits

Copies of these publications may be obtained from your local Taxation Services office or on CRA's Internet site listed above.

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To order ROE forms

Please note that since not all offices offer this service in person, we advise that you call first.

Canadian businesses can order ROE forms by : 

• calling their Service Canada Centre — first select the nearest office in your region and then go to "Phone Services" ; or
• Completing the ROE order form and fax or mail it to the office nearest you;

 For more information on how to order ROE forms...

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Useful Internet links

• Employment Insurance Information for employers
• For information on the ROE Web
• Request for Payroll Information form
• Publications for employers

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For ROE assistance

To obtain more information on how to complete the ROE you may call a ROE advisor at one of the telephone numbers listed below :