EI – Information for employers
Budget 2016 announced the EI waiting period will be reduced from two weeks to one week, effective January 1, 2017. As a result of this change, consequential amendments to the EI Regulations as they relate to employer supplementary benefit plans and the Premium Reduction Program (PRP) were made.
If you are an employer participating in the EI Premium Reduction Program and/or providing supplemental payments to your employees, the changes may have an impact on you. To find out if you may be impacted, please visit:
This page includes information for employers about
- preparing records of employment,
- deducting and remitting employment insurance (EI) premiums,
- obtaining an EI premium reduction,
- supplementing EI benefits and
- participating in voluntary verification programs.
It also provides external resources.
Responsibilities
Service Canada works closely with employers to ensure that the EI program is administered fairly and efficiently.
Preparing Records of Employment
The Record of Employment (ROE) is the electronic/paper form completed by employers for their employees who receive insurable earnings and who experience an interruption of earnings when they stop working. The ROE is the single most important document in the Employment Insurance (EI) program. Each year, more than 1 million Canadian employers fill out more than 9 million ROE forms for their employees.
- ROE - Information for Employers
- Quebec Parental Insurance Plan
- ROE Web
- ROE for Teachers
- User requirements for ROE Web
- Variable Best Weeks for Employers
- ROE Web Online Registration Video
- ROE Web Benefits Video
- Step by Step Tutorial on Completing an ROE (Paper and Web)
Deducting and remitting EI Premiums
Employers have to deduct EI premiums from each dollar of insurable earnings of their employees up to a yearly maximum. They must also contribute 1.4 times the amount of EI premiums that they deduct from their employee’s remuneration.
- Calculating deductions for Employment Insurance
- EI Premium Rate Setting Report (Chief Actuary Report)
- EI premium rates
Obtaining an EI Premium Reduction
EI premium reductions are granted through the EI Premium Reduction Program. Employers who provide their employees with a short-term disability plan that meets certain requirement may be entitled to pay their EI premiums at a rate that is lower than the standard employer rate (which is 1.4 times the employees’ EI premiums).
Supplementing EI Benefits
Employers can provide supplemental payments to increase their employees’ revenue while they are receiving EI benefits. Supplemental payments are not deducted from the employee’s EI benefits when certain requirements are met.
- Employers supplementing EI benefit during a period of temporary stoppage of work, training or illness
- Employers supplementing maternity, parental, compassionate care or parents of critically ill children benefits
Managing your workforce
There are times when, as an employer, you may face challenges related to managing your work force, including restructuring your business to remain competitive. We can help you navigate these challenges through the following programs and services.
Useful links
A collection of useful information for employers.
- Report on Hiring
- Automated Earnings Reporting System
- Employer Contact Centre
- Data Gateway
- Reconsideration of an EI Decision
External resources
Guides and help
- Employer Guide — Automated Earnings Reporting System (AERS)
- Guide for the Supplemental Unemployment Benefit (SUB) program
- How to complete the Record of Employment (ROE) form
- Supplement to the guide “How to complete the Record of Employment (ROE) form” for all school boards
- The EI Premium Reduction Program – A guide for employers offering short-term disability plans to their employees
Related services and info
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