Establishing the number of insurable hours for Record of Employment (ROE) purposes
Hours of work are used to determine if workers are entitled to benefits and for how long. Employers have to keep records.
For more information on how to report the total hours of insurable employment, contact the Employer Contact Centre.
If your employee leaves or there's an interruption of earnings, you have to report these hours on a Record of Employment (ROE).
Ways of determining the number of insurable hours
- For an employee who is paid hourly
- For an employee who is not paid hourly
- Hours limited by federal or provincial statutes
- Military and police
- Overtime hours accumulated and paid at a later date or paid on termination of employment
- Worker called in to work
- Stand-by hours
- On a public holiday
- Paid leave
- Remuneration paid with no hours attached
For an employee who is paid hourly
The number of insurable hours is the number of hours actually worked and paid.
For an employee who is not paid hourly
If the employer knows the number of hours that the employee actually worked and for which they were paid, we consider the employee to have that number of insurable hours. For example, an employee who is paid on an annual basis, but whose employment contract specifies 32 hours as the usual hours of work per week would be credited with 32 insurable hours.
Hours limited by federal or provincial statutes
Full-time employees who are limited by law to less than 35 hours per week will be credited 35 insurable hours per week. Part-time employees in these circumstances are credited with a proportionate number of hours.
Military and police
Full-time members of the Canadian Forces or a police force will be credited 35 insurable hours per week, unless the employer keeps and provides the actual number of hours worked.
Overtime hours accumulated and paid at a later date or paid on termination of employment
One hour of overtime work equals one hour of insurable employment, even if the rate of pay is higher. Overtime hours accumulated and paid at a later date, or paid on termination of employment, are equally insurable when the parties can establish the effective hours worked. The insurable hours will be the hours actually worked and not the hours accumulated at a rate greater than the regular one.
Worker called in to work
The number of insurable hours equals the number of hours paid.
Stand-by hours are insurable if one of the following applies:
- the stand-by hours are paid at a rate equal to or above the rate paid for the hours the employee would have worked
- the employee is present at the employer's premises, waiting for the employer to request their services, as required under a contract of employment, and these hours are paid, regardless of the rate paid
On a public holiday
One hour of work on a public holiday equals one hour of insurable employment, even if the rate of pay is higher. When a public holiday is paid in straight time and a person doesn’t work on the holiday, the insurable hours will be the hours the person would have normally worked.
One hour of vacation time taken, paid sick leave, or compensatory time off is considered to be one insurable hour.
Remuneration paid with no hours attached
An employee who receives vacation pay without actually taking any leave does not generate any insurable hours. This also applies to such remuneration as bonuses, gratuities, and in lieu-of-notice payments.
For more information on how to determine hours of insurable employment, go to Insurable hours.
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