Block 17 – Separation payments

This Service Canada tutorial provides instructions on how to complete Blocks 17A, 17B and 17C of the Record of Employment (ROE) form.

Block 17 - Separation payments

In Block 17A, Block 17B, and Block 17C, report all payments or benefits other than regular pay that the employer has paid or will pay to the employee because of the separation.

The term separation refers to the period during which an employee experiences an interruption of earnings. The separation can be either final or not final.

It does not matter when the employer makes separation payments to an employee. For example, an employee can receive these payments or benefits:

  • in the final pay period;
  • any time after the employee is notified of the interruption of earnings; or
  • at a later date during the interruption of earnings (regardless of whether the interruption of earnings is final or not final).

Include all separation payments in Block 17, regardless of whether these payments or benefits are considered insurable earnings.

See the Summary Chart for detailed information on what payments or benefits are considered insurable earnings.

Do not include separation payments that have not been paid due to bankruptcy.

Block 17A - Vacation pay

Enter any vacation pay the employer has paid or will pay to the employee because of the separation.

See Block 17A: Vacation pay for detailed information on the different types of vacation pay and whether to include these amounts in this block.

Block 17B - Statutory holiday pay

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 example, if Christmas Day falls on a Sunday, an employer may give the following Monday as a day off with pay to replace the statutory holiday); or
  • any designated floater days, which are additional days off with pay that are taken at a time agreed to by the employee and the employer.

In Block 17B, report the amount you paid or will pay for each statutory holiday that falls after the date in Block 11, as well as the date of each statutory holiday.

Do not include any statutory holidays that occurred before this date.

Remember to include any amounts you report in Block 17B in the totals you enter in Block 15B and in the "P.P. 1" field of Block 15C, if necessary.

Note

If you are using a paper ROE and you have more than three statutory holidays to report in Block 17B, enter the additional information in Block 18. If you are using an electronic ROE, there are 10 fields available.

Block 17C - Other monies

In Block 17C enter any other payments or benefits other than vacation pay (Block 17A) or statutory holiday pay (Block 17B) that the employer has paid or will pay to the employee because of the separation, whether or not the amount is considered as insurable earnings.

See Block 17: Other monies for information on the types of payments that are entered in this field.

Summary

Blocks 17A, 17B, and 17C are where you report all payments or benefits to an employee other than regular pay.

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

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