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.

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.

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.

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.

External resources

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