Box 15C, or Insurable Earnings by Period, has a unique method of reporting employee earnings. The form requires about one year’s worth of consecutive pay periods prior to the termination date.
Note that this does not always match up with Box 15B (total insurable earnings), which only requires about half a year.
The most recent pay period goes in the box marked P.P. 1 (Pay Period 1). Each box represents one pay period as defined by the employee’s pay schedule.
Note: The amount does not always match the individual paycheques, according to the form specifications from the CRA. Some pay types are recorded by pay date and are added into the next period’s total.
Payroll pay type examples
Here are some examples of QuickBooks Payroll pay types and how they are reported on the Record of Employment:
Reported by pay period of cheque
- Salary/ Regular Hours
- Vacation (when taken as hours off from work)
- Stat holiday hours
- Commission pay
- Other Earnings
Reported by pay date of cheque
- Bonus pay
- Allowance pay
- Vacation (when paid out as the percentage of gross)
Does not report on any period, non-insurable earnings
- Reimbursement pay
- EETax (only shows on bonus cheques with specified net amounts)
Frequently asked questions
Helpful information on the Canada Revenue Agency website
The following CRA links provide information about the Electronic Record of Employment and how different pay types are recorded: