In Block 6, the employer would have specified the pay period type. Now, the employer would need to determine the number of consecutive pay periods that occurred during the period of employment. In other words, they would need to determine the amount of time between the date specified in Block 10 and the date specified in Block 11. In particular, the employer would need to add up the number of full, partial and nil pay periods that occurred during the period of employment starting from the most recent pay period up to a predetermined maximum number. It is worth mentioning that nil pay periods denote any pay periods during which the employee did not work and thus, did not receive any insurable earnings. For more details, employers would need to refer to the table given below.
The Pay Period Type
The Maximum Number (*) of Most Recent Consecutive Pay Periods Used for Calculating the Employee’s Total Insurable Hours
13 pay periods in a year
* – The number of pay periods the employer uses for determining the number of hours to enter in Block 15A will be different from the number of pay periods that the employer uses for Block 15B
Example 1: An employer’s pay periods end on the fifteenth and the last day of each month. Thus, this particular employer follows a semi-monthly pay period. Dean began working for this employer on April 19, 2015 and his last day of work was December 10, 2015. This employer would need to enter 19 April, 2015 in Block 10. Thereafter, the employer would need to enter December 10, 2015 in Block 11. Lastly, the employer would enter December 15, 2015 in Block 12. To determine the number of applicable pay periods, the employer would need to count the number of pay periods between the dates given in Block 10 and Block 11. In this case, the employer will find that there are 16 pay periods between April 19 and December 10. This is fewer than the maximum number of 25 semi-monthly pay periods according to the table specified above. Therefore, the employer would need to include all insurable hours. For this reason, the employer would need to report all of Dean’s insurable hours in Block 15A.
Example 2: An employer’s pay period ends on Friday, which indicates that this particular employer follows a weekly pay period. Carla began working for this employer on February 14, 1993 and her last day of work was September 29, 2010. No interruptions of earnings took place at any point during these 17 years. Therefore, the employer has not issued Carla any previous Records of Employment (ROEs). This employer would need to enter 14 February, 1993 in Block 10. The employer would then need to enter 29 September, 2010 in Block 11. In Block 12, the employer would need to enter 01 October, 2010. The employer would need to consult the table given above for determining the number of pay periods that apply. As this employer follows a weekly pay period and because Carla worked for more than the maximum number of pay periods, the employer would only need to report the insurable hours for the most recent successive 53 pay periods on Carla’s Record of Employment (ROE).