EI Contribution Rates 2026
Key Numbers
| Detail | 2026 Amount |
|---|---|
| Maximum insurable earnings | $68,900 |
| Employee premium rate | $1.63 per $100 (1.63%) |
| Maximum annual employee premium | $1,123.07 |
| Employer premium rate | $2.282 per $100 (2.282%) |
| Maximum annual employer premium | $1,572.30 |
Employee EI Premiums
All employed Canadians pay EI premiums on insurable earnings up to the annual maximum.
| Earnings | Annual EI Premium | Monthly Deduction |
|---|---|---|
| $30,000 | $489.00 | $40.75 |
| $40,000 | $652.00 | $54.33 |
| $50,000 | $815.00 | $67.92 |
| $60,000 | $978.00 | $81.50 |
| $68,900+ | $1,123.07 (max) | $93.59 |
Employer EI Premiums
Employers pay 1.4 times the employee premium rate.
| Detail | Amount |
|---|---|
| Employer rate | $2.282 per $100 |
| Employer rate as percentage | 2.282% |
| Maximum annual employer premium | $1,572.30 |
Small business: Employers with total EI premiums under $60,000 may qualify for the EI Small Business Premium Reduction.
Quebec EI Rates
Quebec employees pay a reduced EI rate because the Quebec Parental Insurance Plan (QPIP) covers parental and maternity benefits separately.
| Detail | Outside Quebec | Quebec |
|---|---|---|
| Employee rate | $1.63 / $100 | $1.30 / $100 |
| Employer rate | $2.282 / $100 | $1.820 / $100 |
| Max employee premium | $1,123.07 | $895.70 |
| Max employer premium | $1,572.30 | $1,253.98 |
Quebec employees also pay QPIP premiums separately.
Self-Employed EI
Self-employed individuals can opt in to EI special benefits (maternity, parental, sickness, caregiving). If opted in:
| Detail | Amount |
|---|---|
| Premium rate | Same as employee rate (1.63%) |
| Employer portion | Not required |
| Maximum premium | $1,123.07 |
| Benefits available | Maternity, parental, sickness, caregiving |
| Benefits NOT available | Regular EI (job loss) |
EI Rate History
| Year | Max Insurable Earnings | Employee Rate | Max Employee Premium |
|---|---|---|---|
| 2026 | $68,900 | $1.63 | $1,123.07 |
| 2025 | $65,700 | $1.64 | $1,077.48 |
| 2024 | $63,200 | $1.66 | $1,049.12 |
| 2023 | $61,500 | $1.63 | $1,002.45 |
| 2022 | $60,300 | $1.58 | $952.74 |
| 2021 | $56,300 | $1.58 | $889.54 |
| 2020 | $54,200 | $1.58 | $856.36 |
Combined Payroll Deductions 2026
For an employee earning $80,000:
| Deduction | Annual Amount | Monthly Amount |
|---|---|---|
| CPP1 | $4,230.45 | $352.54 |
| CPP2 | $216.00 | $18.00 |
| EI | $1,123.07 | $93.59 |
| Total payroll deductions | $5,569.52 | $464.13 |
This does not include income tax withholding.