Types of earnings that could be in Block 15A and/or 15B are Commission Bonus Overtime Incentive Payment Bonus - earnings are insurable and are to be allocated to the pay period in which they were paid. Bonus hours are not insurable. Commission - earnings and hours are insurable and allocated to the pay period in which they are paid. As hours are insurable, when the hours of work are not known for employees paid by 'commission, or when there has not been an agreement reached on what hours are considered insurable you would divide the insurable earnings in the last 52 calendar weeks or less depending on the period by the applicable minimum wage for the province or territory where the employee works. Overtime - earnings and hours are insurable. The hours and earnings are allocated to the pay period in which they were paid. If the employee worked overtime during the last 52 weeks, you would add the number of overtime hours worked to the total insured hours. Incentive Payment - Earnings are insurable but the hours are not. It is allocated to their last pay period of regular wages, the last pay period during which the employee is paid a regular salary, wages, or commission