Block 15 – Insurable hours and earnings

This Service Canada tutorial provides detailed instruction on how to complete Blocks 15A, 15B and 15C of the Record of Employment (ROE) form.

Block 15A – Total insurable hours

Calculate the number of insurable hours and enter that number in Block 15A.

Block 15C

Insurable earnings on a paper ROE

For paper ROEs, only complete Block 15C if the employee did not receive insurable earnings in one or more pay periods, or if you opt to do so in order to provide us with the necessary information for the variable best weeks.

Insurable earnings on an electronic ROE

For electronic ROEs, you must always enter all insurable earnings for each pay period.

The number of pay periods depends on your pay period type (e.g. weekly, monthly). Refer to the guide, How to Complete the Record of Employment Form, for detailed information.

Note

Remember to include the insurable separation payments you entered in Block 17 in the total amount for the final pay period (P.P. 1) in Block 15C.

Block 15B -Total insurable earnings

Finally, enter the total insurable earnings in Block 15B.

Note

Remember to include the insurable separation payments you entered in Block 17 in the total amount for the final pay period (P.P. 1) in the total insurable earnings in Block 15B.

Summary

Blocks 15A, 15B, and 15C are where you report an employee's insurable hours and earnings.

For more information on ROEs, see the guide, How to Complete the Record of Employment Form.

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