Employment insurance
Last updated
Employment insurance premiums are a percentage of insurable earnings, from the first dollar, until the annual maximum. For 2026 the maximum insurable earnings are $68,900. Outside Quebec the employee rate is 1.63% and the maximum employee premium is $1,123.07. In Quebec the employee rate is 1.30% and the maximum is $895.70, because parental benefits are covered by the QPIP.
Employee EI premiums are a non-refundable credit in the paycheque estimate. The employer premium is not deducted from your pay and is not shown.
Methodology
Rates are the 2026 CRA and ESDC figures. Special EI exemptions, such as some ages or non-insurable work, are not detected. The calculator has a switch to turn EI off.