Employment Insurance (EI)
Employment Insurance (EI) provides temporary income support to workers who lose their job through no fault of their own or who require special benefits such as maternity, parental, or sickness leave.
Insurable earnings are the employee's earnings from insurable employment. Generally, employers must deduct EI premiums from:
- Salary, wages, and other remuneration
- Commissions and bonuses
- Most taxable benefits paid in cash
- Honorariums
- Certain tips and gratuities
To determine whether EI premiums must be deducted, employers should always consult official CRA guidance.
Federal EI Premium Rates & Maximums
| Year | Maximum Annual Insurable Earnings | EI Rate | Max Employee Premium | Max Employer Premium |
|---|---|---|---|---|
| 2026 | $68,900 | 1.63% | $1,123.07 | $1,572.30 |
| 2025 | $65,700 | 1.64% | $1,077.48 | $1,508.47 |
| 2024 | $63,200 | 1.66% | $1,049.12 | $1,468.77 |
Official References
Note: EI contribution rates and thresholds may change annually. Employers should always verify current rates using official CRA publications.