ROE Form Block 12: The Final Pay Period Ending Date
In Block 12, the employers would need to enter the end date of the final pay period. This would include the date the employers have entered in Block 11. It is worth mentioning that the date in Block 11 and the date in Block 12 will usually be different dates. The only instance when these dates will be the same will be when the employee’s last day paid corresponds to the last day of the pay period. However, employers would need to ensure that the date in Block 12 can never be earlier than the date in Block 11.
For instance, consider a situation where an employer has a monthly pay period. In this case, the end date will be the last day of each month. Christopher began working for this employer on March 15, 2010. Thereafter, Christopher ceased working for this employer on March 20, 2016. During these six years, no interruption of earnings took place. As such, the employer did not issue a Record of Employment (ROE) to Christopher. In this scenario, in Block 10, the employer would need to specify 15 March, 2010. In Block 11, the employer would need to enter March 20, 2016. Similarly, in Block 12, the employer would need to enter 31 March, 2016. This is because that is the end date of the final pay period that includes the last day paid.
- Employers would typically use the weekly averaging formula for making various calculations
- In this scenario, they would need to use the Saturday of the week that contains the last day for which paid as the date they need to enter in Block 12
ROE Form Block 13: The Occupation (Optional)
In this block, the employer would need to enter an accurate description of the employee’s main occupation. Thus, depending on the employee’s job profile, the employer could key in occupations such as sales clerk, graphic designer, legal assistant, construction labourer etc.
ROE Form Block 14: The Expected Date of Recall (Optional)
In some cases, the employee might be returning to work for the same employer. As such, the employer might be aware of the expected return date. In this scenario, the employer would need to specify this date in Block 14. In case the employer is not aware of the return date, the employer would need to check the ‘Unknown’ box. In case the employee will not be returning to work, the employer would need to check the ‘Not Returning’ box.
ROE Form Block 15A: The Total Insurable Hours
Employers would need to go through Annex 1 for understanding the types of earnings and insurable hours referred to in this guide. It is worth mentioning that they would be able to find Annex 1 in Chapter 4 of this series. Going through this guide would enable employers to assess whether the hours are insurable.
There are three steps by which employers could calculate the number of hours that they would need to enter in Block 15A. These steps comprise:
- Determining the number of consecutive pay periods that the employers need to use
- Determining which hours are insurable and,
- Calculating the total insurable hours for the employee: Employers would first need to determine the number of insurable hours that the employee worked for each pay period. This would also include any statutory holiday hours as well. Thereafter, the employer would need to add all the insurable hours together. This number would be the total insurable hours for the employee. Employers would need to enter it in Block 15A.