Employment insurance (EI)
You have to deduct employment insurance (EI) premiums from an employee's insurable earnings if that employee is in insurable employment during the year.
Insurable employment includes most employment in Canada under a contract of service (employer-employee relationship).
There is no age limit for deducting EI premiums.
Services and information
- EI premium rates and maximums
- Calculating EI premiums
- EI overpayment and recovering EI premiums
- How to reduce the EI premium rate if you provide your employees with a short-term disability plan
- Quebec Parental Insurance Plan (QPIP)
- Record of Employment (ROE)
Information on what to do when an employee leaves or has an interruption of earnings
- Establishing the number of insurable hours for Record of Employment (ROE) purposes
Forms and publications
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