ROE Form Block 17C: Other Monies

The Types of Separation Monies and the Manner in Which Employers Would Need to Document this on a Record of Employment (ROE)

The Type of Payment or Benefit

The Description

The Information to Enter in Block 17C

Bonus – Closure or Loyalty

This bonus will usually be a part of a closure agreement. It typically features a condition of payment whereby the employee will need to be on staff when the closure is announced. In addition, the employee would need to continue working until all production or clean-up work is completed.

The employer would need to enter ‘Bonus – Closure / Loyalty’ and the amount

Bonus – Event

Employers typically pay an event bonus on the occasion of certain events such as service anniversaries, fiscal or calendar year ends or the signing of collective agreements

The employer would need to enter ‘Bonus – event’ and the amount. If the employer is using a paper Record of Employment (ROE), the employer would need to include the date of the event in Block 18. In case the employer is using the Record of Employment (ROE) Web online, the employer would need to include the date of the event in the appropriate field.

Bonus – Holiday

Employers typically pay holiday bonuses to workers for recognising certain holidays such as Christmas

The employer would need to enter ‘Bonus – holiday’ and the amount. If the employer is using a paper Record of Employment (ROE), the employer would need to include the date of the holiday in Block 18. In case the employer is using the Record of Employment (ROE) Web online, the employer would need to include the date of the holiday in the appropriate field.

Bonus – Production / Incentive

Employers pay a production or incentive bonus when workers meet or exceed specified levels of production, sales or service

The employer would need to enter ‘Bonus – production / incentive’ and the amount. If the employer is using a paper Record of Employment (ROE), the employer would need to include the dates of the employment period to which the bonus applies in Block 18. In case the employer is using the Record of Employment (ROE) Web online, the employer would need to include the dates of the employment period to which the bonus applies in the appropriate field.

Bonus – Staying / Retention / Contract Complete / End of Season

Employers typically pay a staying / retention / contract complete / end of season bonus to workers who agree to and actually do work for the full term of a contact or who complete a certain amount of work, usually within a specified span of time

The employer would need to enter ‘Bonus – staying / retention / contract complete / end of season’ and the amount.

Bonus – Other

This bonus would typically include any money paid to employees in addition to what is expected or due, or given in addition to their usual compensation

This is applicable as long as the money is not covered by one of the bonus types specified earlier in this table.

The employer would need to enter ‘Bonus – other’ and the amount. In addition, the employer would need to describe the bonus in Block 18.

Gratuities (also called tips) controlled by the employer

Gratuities (also called tips) denote payments controlled by the employer. The employer makes these payments to certain service sector workers in addition to their regular salaries. Employers usually pay gratuities as part of the employee’s regular salary. Employers would only need to enter these details in Block 17C if the employer is making these payments on the separation of the employees.

The employer would need to enter ‘Gratuities’ and the amount.

Honorarium Payments

The employer usually makes these payments for services for which fees are not legally or traditionally required

The employer would need to enter ‘Honorarium’, the amount and the to and from dates when the services were rendered. If the employer is using a paper Record of Employment (ROE), the employer would need to include the dates of the period to which the honorarium applies in Block 18. In case the employer is using the Record of Employment (ROE) Web online, the employer would need to include the dates of the period to which the honorarium applies in the appropriate field.

Pay in Lieu of Notice

This denotes payment made when the employer has been unable to provide sufficient notification of a layoff or a separation

The employer would need to enter ‘Pay in lieu of notice’ and the amount.

Profit Sharing

This refers to a share of profit paid to the employee on termination

The employer would need to enter ‘Profit sharing’ and the amount.

Retirement Leave Credits / Retiring Allowance

Retirement leave credits or retiring allowances are forms of severance pay. The employer often pays these in lieu of severance pay or for enhancing the amount of the severance pay. To qualify as a retiring allowance, the payment would need to recognise either long service or the fact that the employer is abolishing a position. It is worth mentioning that retirement does not necessarily mean that the employee is retiring from the work force, but only from a specific position.

Retirement leave credits or retiring allowances could typically include non-insurable accumulated sick leave credits. Accumulated sick leave credits are not consider insurable when the employer pays them out as part of a retirement leave credit or retiring allowance – this is applicable if the employee has insurable sick leave credits. For more details, refer to the section on ‘Sick Leave Credit’ that follows.

For more details on retiring allowances and on whether the payments are insurable, employers would need to contact the Canada Revenue Agency (CRA). They could view the contact information specified in Annex 1 on types of earnings and insurable hours.

The employer would need to enter ‘Retirement leave credits or retiring allowances’ and the amount.

Settlement Pay

The employer pays this amount to settle an outstanding issue such as a wrongful dismissal. The payment of damages will typically include any monies that a court or a tribunal awards or monies that are agreed upon in an out of court settlement.

The employer would need to enter ‘Settlement to pay’, the amount and the to and from dates – see the note that follows. If the employer is using a paper Record of Employment (ROE), the employer would need to include the dates in Block 18. In case the employer is using the Record of Employment (ROE) Web online, the employer would need to include the dates in the appropriate field.

Note: In case the settlement applies to specific weeks, the employer would need to enter those dates in the required fields. In case the settlement does not apply to a specific time span, the employer would need to enter the dates of the final pay period.

Severance Pay

Severance pay is a form of recognition for years of service paid by the employer to compensate the employee for the loss of payment

The employer would need to enter ‘Severance pay’ and the amount.

Sick Leave Credits (Insurable)

Insurable accumulated sick leave credits are a form of compensation for all or a portion of an employee’s unused sick leave

The employer would need to enter ‘Sick leave credits’ and the amount. If the employer is using a paper Record of Employment (ROE) and has paid the sick leave credits on an anniversary date, the employer would need to include the dates in Block 18. In case the employer is using the Record of Employment (ROE) Web online, the employer would need to include the date in the appropriate field.

Supplements to Maternity Leave, Parental Leave, Compassionate Care Leave and Parents of Critically Ill Children Leave (Honoraires)

The employer typically makes these payments to employees for supplementing their Employment Insurance (EI) benefits during periods of maternity leave, parental leave, compassionate care leave and parents of critically ill children leave. As such, these supplements are often known as ‘top-ups’.

Note: These payments, when added to the employee’s weekly Employment Insurance (EI) benefits, cannot exceed the employee’s regular weekly earnings. In addition, they cannot be used for reducing other accumulated employment benefits such as banked sick leave, vacation leave credits or severance pay.

For more details, readers would need to go through the Supplement to Employment Insurance (EI) maternity, parental, compassionate care and parents of critically ill children benefits.

This type of supplement is not a formal Supplemental Unemployment Benefit (SUB) plan. So, if the employer is using the Record of Employment (ROE) Web online, the employer would need to select ‘SUB plan benefits’ in Block 17C. In case the employer is using a paper Record of Employment (ROE), the employer would need to enter ‘Supplement to maternity, parental, compassionate care or parents of critically ill children leave’ in Block 17C. It is worth mentioning that employers would not need to fill in the amount and the date.

Supplemental Unemployment Benefit (SUB) Plan

(includes benefits for temporary stoppage of work, training, illness, injury and quarantine)

Employers typically pay Supplemental Unemployment Benefit (SUB) plan benefits to employees for supplementing their Employment Insurance (EI) benefits during periods of unemployment because of a temporary stoppage of work (a temporary layoff), training, illness, injury or quarantine.

Employers would need to enter ‘SUB plan benefits’ to highlight that the employee is receiving these benefits. However, the employers would not need to specify the date and the amount as they might not be aware of these.

Other

Employers would need to use ‘Other’ when the insurable money that the employee received does not fit under any other type of payment or benefit

The employer would need to enter ‘Other’ and the amount. In addition, the employer would need to include a comment in Block 18 for describing the type of money that the employee received.