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Why does box 15C on the Record of Employment not match the payroll details or paycheque list?

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: This does not always match up with Box 15B (total insurable earnings) which only requires about half of a year.

Pay period

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 pay cheques, according to the form specifications from the CRA. Some pay types are recorded by pay date, so they are added into the next period’s total.

Payroll pay type examples

Here are 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 work)
  • Stat holiday hours
  • Commission pay
  • Other Earnings

Reported by pay date of cheque

  • Bonus pay
  • Allowance pay
  • Vacation (when paid out as percentage of gross)

Does not report on any period, non-insurable earnings

  • Reimbursement pay
  • EETax (only shows on bonus cheques with specified net amounts)

What about prior payroll?

Prior payroll will often be a lump sum pay cheque with a pay period of several months, and will always appear on the Record of Employment in the box that contains the end date of the historical cheque. To complete the form, the employer may need to consult their previous records to further distinguish those periods.

The maximum number of periods to record depends on the pay schedule type.

Helpful info on Canada Revenue Agency website

See the following links for more information about the Electronic Record of Employment and how different pay types are recorded.

Complete the CRA documentation on filling out the ROE.

Follow the table for Electronic ROE found on the CRA website.

Refer the customer to this chart on the Canada Revenue Agency website for a better understanding of how different pay types are recorded.

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