Block 17B: The Statutory Pay Holiday
It is worth mentioning that the term ‘statutory holiday’ covers the following days:
The actual day of the statutory holiday
Any other day off with pay that replaces a statutory holiday
For instance, if Christmas Day falls on a Sunday, employers might give the following Monday as a day off with pay for replacing the statutory holiday or,
Any designated floater days – additional days off with pay that are taken at a time agreed to by both the employee and the employer
Employers would need to report the amount they paid or will pay for each statutory holiday that falls after the date in Block 11 in Block 17B. In addition, they would need to specify the date of each statutory holiday as well. Employers should not include any statutory holidays that occurred prior to this date. Moreover, they would need to include any amounts that they report in Block 17B in the totals that they enter in Block 15B and in the PP 1 field of Block 15C, if necessary.
Employers using a paper Record of Employment (ROE) might have more than three statutory holidays to report in Block 17B
To counter this, they would need to enter the additional information in Block 18
Employers using an electronic Record of Employment (ROE) would have 10 fields available
For instance, consider a situation where an employer has biweekly pay periods that end every other Friday. Michael’s first day of work at this company was on September 22, 2015. His last day was December 18, 2015. He had a two-week break with no work or earnings from November 15 to November 28, 2015. He received a daily salary of $75, where each day represents seven hours of work. The employer pays him for each of the two statutory holidays occurring after his last day i.e. December 25, 2015, and January 01, 2016. The amount paid is $75, where each day represents seven hours of work. Michael’s departure is not final, as he will be returning to work on January 06, 2016.
In this case, the employer would need to enter 22 September, 2015, in Block 10. The employer would need to enter 18 December, 2015, in Block 11. This is the actual last day worked and not a statutory holiday date. In Block 12, the employer would need to enter 25 December, 2015. This is because it is the end date for the last pay period.
In Block 15A, the employer would need to enter 392 as the total insurable hours i.e. 56 days x 7 hours per day = 392 hours. As the departure is not final, this number typically includes 14 insurable hours for the two statutory holiday days that took place after the date in Block 11. In Block 15B, the employer would need to enter $4,200 i.e. 56 days x $75 per day = $4,200. This amount typically includes $150 for the two statutory holidays that occurred after the date in Block 11. In Block 15C, the employer would need to enter the following amounts for insurable earnings per pay period”
The Representation of Block 15C of a Record of Employment (ROE)
PP 1: The final pay period (partial – it includes $375 in earnings and $150 for the statutory holidays)
PP 2: Full pay period
PP 3: Nil pay period i.e. no work or earnings
PP 4, 5 and 6: Full pay periods
PP 7: First pay period (partial)
In this case, the employer would need to enter the following details in Block 17B:
In case Michael’s departure was final, the employer would not need to include the 14 hours for the statutory holidays in the total insurable hours in Block 15A.