Employment Insurance Contributions
EI contributions for employers and employees in provinces other than Quebec are as follows:
|
Contributions – EI |
2024 |
|
|
Employer |
Employee and |
|
|
Maximum insurable earnings |
$63,200 |
|
|
Contributions: |
||
| Rate |
2.324% |
1.660% |
| Maximum |
$1,468.77 |
$1,049.12 |
Self-Employed Workers
Self-employed workers who want to qualify for parental, maternity, adoption, sickness and compassion benefits may register and make EI contributions. Registered self-employed workers must calculate and pay EI contributions in their income tax return for the taxation years in question. They must wait 12 months after registering before applying for a benefit.
Quebec Parental Insurance Plan Contributions
The QPIP is payable in addition to EI. Workers covered must contribute to both plans. As a result, adjustments were made to the EI plan in order to integrate both programs.
The QPIP provides additional benefits to EI, including the elimination of the one-week waiting period and increase in maternity, parental and adoption benefits.
Employee contributions are part of employer deductions at source. Self-employed workers’ contributions must be taken into account in calculating their income tax instalments. With a few exceptions, the insurable earnings for both plans are the same,1 but there are some differences with regard to persons subject thereto.
|
Applicable to |
QPIP |
EI |
|---|---|---|
| Employers |
Yes |
Yes |
| Employees controlling more than 40% of employer’s voting shares |
Yes |
No |
| Employees who do not control more than 40% of employer’s voting shares |
Yes |
Yes |
| Self-employed workers |
Yes |
On a voluntary basis |
QPIP and EI premium rates and amounts for an employee working in Quebec are as follows:
|
Contribution (employees working in Quebec) |
2024 |
|
|---|---|---|
|
QPIP |
EI |
|
|
Maximum insurable earnings |
$94,000 |
$63,200 |
|
Rate and contribution limit |
||
| Employer (employee contribution x 1.4) |
0.692% |
1.848% |
| – Maximum |
$650.48 |
$1,167.94 |
| Employee |
0.494% |
1.320% |
| – Maximum |
$464.36 |
$834.24 |
| Self-employed worker |
0.878% |
1.320%2 |
| – Maximum |
$825.32 |
$834.24 |
1 For more information, consult the summary table published by Service Canada.
2 For registered self-employed workers.
-
Recent changes - Social programs and benefits
See Recent changes - Social programs and benefits -
1- Employment insurance and Quebec's parental insurance plan
See 1- Employment insurance and Quebec's parental insurance plan -
2- Quebec pension plan Canada pension plan
See 2- Quebec pension plan Canada pension plan -
3- Old age security pension
See 3- Old age security pension -
4- Health service fund - Quebec
See 4- Health service fund - Quebec -
5- Occupational health and safety
See 5- Occupational health and safety -
6- Labour standards - Quebec
See 6- Labour standards - Quebec -
7- Employer health tax - Ontario
See 7- Employer health tax - Ontario -
8- Health contribution - Ontario
See 8- Health contribution - Ontario -
9- Drug insurance
See 9- Drug insurance -
10- Canada carbon rebate
See 10- Canada carbon rebate -
11- Sales tax credits
See 11- Sales tax credits