ROE Form Block 15C: The Insurable Earnings by Pay Period

Last Updated on November 25, 2016

It is worth mentioning that there is a difference between the paper Record of Employment (ROE) and the electronic Record of Employment (ROE). This is especially so in terms of the number of pay periods of information that the authorities require employers to provide in Block 15C.

The Guidelines for Completing Block 15C on the Paper Record of Employment (ROE) – 27 Fields

The authorities only require employers to complete Block 15C if the employee did not earn any insurable earnings in one or more pay periods. This is especially so if the employer is using a paper Record of Employment (ROE). In Block 15C on the paper Record of Employment (ROE), there are 27 fields in which the employers need to report insurable earnings. This typically allows for a maximum of 27 weekly pay periods.

In Block 15C, the employers would need to provide the payroll data for the required number of pay periods as the chart that follows indicates. In case the period of employment is shorter, employers would need to provide the payroll data for fewer pay periods. The employers would need to enter the insurable earnings the employer received for each full, partial or nil pay period. To do this, employers would need to complete Block 15C. They would need to ensure that they enter the insurable earnings for the final pay period in the first pay-period field (the one marked 1 in the PP column), the second last pay period in the second pay-period field (i.e. PP 2), and so on.

In case of any nil pay periods with no insurable earnings, employers would need to enter 0.00. Employers would need to include both dollars and cents. In addition, they would need to avoid rounding off the totals. Employers would also need to avoid using the dollar sign. In PP 1, employers would need to include any insurable amounts that they reported in Block 17 Separation Payments.

Note:

• The authorities introduced a new way of calculating a claimant’s Employment Insurance (EI) benefit rate on April 07, 2013

• This new method of calculating the benefit rate takes into account the employee’s best weeks in the last year

• Because of this, the authorities require employers to complete Block 15C based on the instructions given for completing the electronic 53 field Record of Employment (ROE)

• This is applicable even if there are not any pay periods where the employee did not earn any insurable earnings

For determining the number of consecutive pay periods to enter in this block, employers would need to refer to the chart that follows.

* – The number of pay periods the employer uses for determining the number of hours to enter in Block 15C on a paper Record of Employment (ROE) will be different from the number of pay periods that the employer uses for Block 15A

For instance, an employer’s pay period is biweekly. As such, the pay period ends on every second Friday. Julian began working for this employer on April 04, 2016. His last day of working was September 16, 2016. Julian took part of July off in unpaid leave. In this scenario, the employer would need to enter 04 April, 2016, in Block 10. In Block 11, the employer would need to enter 16 September, 2016. Lastly, in Block 12, the employer would need to enter 30 September, 2016. In Block 15C, the employer would need to enter the following details for the 12 successive pay periods that apply.

Legend:

• PP 1: The final pay period (it contains the last day for which paid)

• PP 2, 3: Full pay periods

• PP 4: Partial pay period

• PP 5: Nil pay period

• PP 6: Partial pay period

• PP 7, 8, 9, 10, 11: Full pay periods and,

• PP 12: First pay period (it contains the first day worked)

The Guidelines for Completing Block 15C on the Electronic Record of Employment (ROE) – 53 Fields

Employers using electronic Records of Employment (ROEs) would need to complete Block 15C. Then, they would need to provide the equivalent of 53 weeks of payroll data. They would need to provide fewer weeks of payroll data if the period of employment is shorter than 53 weeks. They would need to ensure that they enter the insurable earnings for the final pay period in the first pay-period field (the one marked 1 in the PP column), the second last pay period in the second pay-period field (i.e. PP 2), and so on. In case of any nil pay periods with no insurable earnings, employers would need to enter 0.00.

For determining the number of consecutive pay periods to enter in this block, employers would need to refer to the chart that follows.

* – 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

The Variable Best Weeks

The Variable Best Weeks method is the new national approach the authorities use for calculating the Employment Insurance (EI) weekly benefit rates. This method aligns the calculation of benefits with the local labour market conditions in each region. In particular, the authorities will calculate Employment Insurance (EI) benefit rates by using the best (or the highest) weeks of earnings during the qualifying period. This could typically range from 14 to 22, based on the unemployment rate in the client’s region.

Under the Variable Best Weeks approach, the authorities urge employers to provide the equivalent of 53 weeks of pay period information in Block 15C of the Record of Employment (ROE) form. At present, the paper Record of Employment (ROE) has only enough space for entering information for 27 weekly pay periods.

Because of this, employers would need to provide the data for pay periods 28 to 53 by attaching a separate sheet to each copy of the Record of Employment (ROE). This is especially so if the employer has a weekly pay period and uses paper Records of Employment (ROEs). Employers also have the liberty to use the weekly pay period worksheet for providing the additional pay period information.

Note:

• Employers would need to note that they would typically receive fewer phone calls and requests for payroll information from Service Canada if they use the 53-field electronic Record of Employment (ROE) or provide the equivalent information in Block 15C of the paper Record of Employment (ROE)