In Block 17 (A, B and C), employers would need to report all payments or benefits other than regular pay that the employer has paid or will pay to the employee on account of the separation. It is worth mentioning that the term separation denotes the period during which an employee experiences an interruption of earnings. The separation can either be final or not be final. In addition, it does not matter when the employer makes these separation payments to the employee. For instance, the employee could receive these payments or benefits:
- In the final pay period
- Any time after the employee receives the notification of the interruption of earnings or,
- At a later date during the interruption of earnings – this is regardless of whether the interruption of earnings is final or not
Employers would need to include all separation payments in Block 17. This is regardless of whether these payments or benefits are considered as insurable earnings or not. In addition, employers would need to include any insurable amounts in Blocks 15B and 15C if needed. For more information on the payments or benefits that the authorities consider insurable, employers would need to refer to Annex 1 on the types of earnings and insurable hours. It is worth highlighting that employers should not include any separation payments that they have not paid in Block 17.
- ROE Form Block 17A: The Vacation Pay
- ROE Form Block 17B: The Statutory Pay Holiday
- ROE Form Block 17C: Other Monies