Checked 15 October 2026. What was checked. How these pages are maintained.
How EI premiums are estimated (2026)
Employee premium = insurable earnings × rate, up to the yearly maximum. Insurable earnings stop at $68,900 in 2026. The employee rate is 1.63% outside Quebec ($1.63 per $100) and 1.30% in Quebec because Quebec runs QPIP for parental benefits. The employer pays 1.4 times the employee premium. This page does not calculate QPIP, reduced-rate plans, or EI benefits.
Maximum weekly EI regular benefit for 2026 is $729 (55% of weekly insurable earnings, capped). That is a separate calculation from the premium on this page.
Worked example
On $55,000 of insurable earnings outside Quebec in 2026: 1.63% × $55,000 = $896.50 employee premium. The employer pays 1.4× that. At $80,000 the premium stops at the $68,900 cap: 1.63% × $68,900 = $1,123.07.
Quebec’s federal EI rate is 1.30% because QPIP covers parental benefits separately. This page does not add QPIP. Maximum weekly regular EI benefit in 2026 is $729, which is not the same calculation as the premium.
The premium stops, and the benefit is a different number
In 2026 the employee rate outside Quebec is 1.63 percent of insurable earnings, and insurable earnings stop at $68,900. On $40,000 the employee premium is 40,000 × 0.0163 = $652.00. The employer pays 1.4 times that, $912.80, on top. The worker does not pay the employer half. At $80,000 the premium uses only $68,900, and the employee maximum is $1,123.07. Earnings above the cap do not add more EI. Quebec’s federal employee rate is 1.30 percent because the Quebec Parental Insurance Plan covers parental benefits. On $40,000 that is $520.00 employee, and the employer still multiplies by 1.4. This page does not add the QPIP premium on top.
The maximum weekly regular EI benefit for claims starting on or after 28 December 2025 is $729. That cheque is 55 percent of weekly insurable earnings, capped. It is not 1.63 percent of salary, and this page does not calculate it. A premium estimate and a benefit estimate answer different questions.
What counts as insurable
Overtime and vacation pay are usually insurable, up to the yearly cap. A second job calculates toward the same annual employee maximum, but each employer withholds as if they were the only one until someone asks for a refund or reduced withholding. Self-employed EI is optional for most people and is not this employee checkbox. Reduced employer rates under a wage-loss plan are not modeled. Confirm the year’s maximum on Canada.ca if you are setting up payroll. The CPP calculator is the other deduction, with a different ceiling and a different exemption.
Where this sits on a paycheque
This form is the annual premium, not the deposit. A paycheque is not the hourly rate times the hours runs EI next to CPP on the same income. The 2027 EI row is noted on the figures check and is not in this form.
Common questions
Why is Quebec cheaper?
Quebec workers pay a lower federal EI rate and a separate QPIP premium. This tool does not add QPIP.
Do I pay EI on overtime?
Insurable earnings usually include overtime and vacation pay, up to the yearly cap.
Self-employed?
EI is optional for most self-employed people. If you opt in, the 2026 rate is the employee rate on self-employment income, paid when you file.