VBA to format Cells with Borders based on Column Value ( merged cells)

[mtoure]

Hello Everyone,
I know this issue has been addressed but none of the solutions really solve my problem; hope someone can help me.
I have a spreadsheet with a lot of data that i was able to manipulate with codes and the last part is to now format with borders and blank cells between to make it easy to read (Below is a copy of the data and also what i am trying to achieve). Columns A to I have merged cells and Column J to P do not. I would like to have solid borders around my rows based on the area of the merged cells in column E but do not want borders around the single cells in Col J to P and also would like to insert a blank row every time there is a change in Col E.
I have tried may codes that did not work and was ready to just settle with just inserting a blank row just when there is a change in Columns E but considering that the col has merged cells, it is not working; it is inserting rows and not taking into account merged areas.
Please see below images of the data as is, what i want and what i was able to achieve with the code below:

Raw Data

Book1
	A	B	C	D	E	F	G	H	I	J	K	L	M	N	O	P
1	CO	Company	Result	Worker	Employee ID	Gross	Ded/Tax	Net	Total Paid Hours	Name	Amount	Hours	Name	Amount	Name	Amount
2	NC	Nanny and Cory	Temp	Ansadfas Cedwfsd	12414	300.00	100.00	200.00	173.33	Regular Salary	200.00	156.00	Apple	38.70	SSP	1,006.07
3										Regular Salary	100.00	17.33	Apple	4.30	MD	235.29
4													Orange	342.90	ST/ AZ	394.32
5													Eyes	1.56
6	NC	Nanny and Cory	Temp	Closonb Jenkin	77617	500.00	200.00	300.00	173.33	Regular Salary	500.00	173.33	Orange	281.00	SSP	550.92
7															MD	128.84
8															VVT	1,048.26
9						125.00	25.00	100.00		Bonus	125.00				SSP	77.50
10															MD	18.13
11															VVT	275.00
12
13	NC	Nanny and Cory	Temp	John Doe	12515	133.00	57.00	76.00	173.33	Regular Salary	133.00	173.33	33P	1,733.34	SSP	810.94
14													Apple	19.00	MD	189.65
15													BUS	120.00	CT/ NY	436.56
16													Eyes	8.22	FAM	10.00
17															YSD	2.60
18
Raw

What I want

Book1
	A	B	C	D	E	F	G	H	I	J	K	L	M	N	O	P
1	CO	Company	Result	Worker	Employee ID	Gross	Ded/Tax	Net	Total Paid Hours	Name	Amount	Hours	Name	Amount	Name	Amount
2	NC	Nanny and Cory	Temp	Ansadfas Cedwfsd	12414	300.00	100.00	200.00	173.33	Regular Salary	200.00	156.00	Apple	38.70	SSP	1,006.07
3										Regular Salary	100.00	17.33	Apple	4.30	MD	235.29
4													Orange	342.90	ST/ AZ	394.32
5													Eyes	1.56
6
7	NC	Nanny and Cory	Temp	Closonb Jenkin	77617	500.00	200.00	300.00	173.33	Regular Salary	500.00	173.33	Orange	281.00	SSP	550.92
8															MD	128.84
9															VVT	1,048.26
10						125.00	25.00	100.00		Bonus	125.00				SSP	77.50
11															MD	18.13
12															VVT	275.00
13
14
15	NC	Nanny and Cory	Temp	John Doe	12515	133.00	57.00	76.00	173.33	Regular Salary	133.00	173.33	33P	1,733.34	SSP	810.94
16													Apple	19.00	MD	189.65
17													BUS	120.00	CT/ NY	436.56
18													Eyes	8.22	FAM	10.00
19															YSD	2.60
20
Raw (3)

What i Get with the code below:
Sub InsertLine()
Dim lrow As Long
Application.ScreenUpdating = False
Application.DisplayAlerts = False
For lrow = Cells(Cells.Rows.Count, 5).End(xlUp).Row To 2 Step -1
If Cells(lrow, 5) <> Cells(lrow - 1, 5) Then
Rows(lrow).EntireRow.Insert
Rows(lrow).Interior.ColorIndex = 15
Rows(lrow).BorderAround _
ColorIndex:=1, Weight:=xlThin
End If
Next lrow
Application.DisplayAlerts = True
Application.ScreenUpdating = True
End Sub

Book1
	A	B	C	D	E	F	G	H	I	J	K	L	M	N	O	P
1	CO	Company	Result	Worker	Employee ID	Gross	Ded/Tax	Net	Total Paid Hours	Name	Amount	Hours	Name	Amount	Name	Amount
2
3	NC	Nanny and Cory	Temp	Ansadfas Cedwfsd	12414	300.00	100.00	200.00	173.33	Regular Salary	200.00	156.00	Apple	38.70	SSP	1,006.07
4
5										Regular Salary	100.00	17.33	Apple	4.30	MD	235.29
6													Orange	342.90	ST/ AZ	394.32
7													Eyes	1.56
8
9	NC	Nanny and Cory	Temp	Closonb Jenkin	77617	500.00	200.00	300.00	173.33	Regular Salary	500.00	173.33	Orange	281.00	SSP	550.92
10
11															MD	128.84
12															VVT	1,048.26
13						125.00	25.00	100.00		Bonus	125.00				SSP	77.50
14															MD	18.13
15															VVT	275.00
16
17
18	NC	Nanny and Cory	Temp	John Doe	12515	133.00	57.00	76.00	173.33	Regular Salary	133.00	173.33	33P	1,733.34	SSP	810.94
19													Apple	19.00	MD	189.65
20													BUS	120.00	CT/ NY	436.56
21													Eyes	8.22	FAM	10.00
22															YSD	2.60
23
Raw (2)

Thank you for all your Help in advance

 

[DanteAmor]

Try this

Sub InsertLine()
  Dim ar As Range
  For Each ar In Range("A3", Range("A" & Rows.Count).End(xlUp)).SpecialCells(xlCellTypeConstants)
    ar.EntireRow.Insert
    ar.Offset(-1).EntireRow.Interior.ColorIndex = 15
    ar.Offset(-1).EntireRow.BorderAround ColorIndex:=1, Weight:=xlThin
  Next
End Sub