# EI premium rates and maximum

For each year, the CRA provides the:

• Maximum insurable earnings
• Rate you use to calculate the amount of EI premiums to deduct from your employees' remuneration.

## Federal EI premium rates and maximums

Federal EI premium rates and maximums
Year Maximum annual
insurable earnings
definition: Maximum annual insurable earnings
Rate (%)
definition: Rate
Maximum annual
Maximum annual
2024 \$63,200 1.66 \$1,049.12 \$1,468.77
2023 \$61,500 1.63 \$1,002.45 \$1,403.43
2022 \$60,300 1.58 \$952.74 \$1,333.84
2021 \$56,300 1.58 \$889.54 \$1,245.36
2020 \$54,200 1.58 \$856.36 \$1,198.90
2019 \$53,100
1.62 \$860.22 \$1,204.31
2018 \$51,700  1.66  \$858.22  \$1,201.51
2017 \$51,300 1.63 \$836.19 \$1,170.67
2016 \$50,800 1.88 \$955.04 \$1,337.06
2015 \$49,500 1.88 \$930.60 \$1,302.84
2014 \$48,600 1.88 \$913.68 \$1,279.15
2013 \$47,400 1.88 \$891.12 \$1,247.57
2012 \$45,900 1.83 \$839.97 \$1,175.96
2011 \$44,200 1.78 \$786.76 \$1,101.46
2010 \$43,200 1.73 \$747.36 \$1,046.30
2009 \$42,300 1.73 \$731.79 \$1,024.51
2008 \$41,100 1.73 \$711.03 \$995.44
2007 \$40,000 1.80 \$720.00 \$1,008.00
2006 \$39,000 1.87 \$729.30 \$1,021.02
2005 \$39,000 1.95 \$760.50 \$1,064.70
2004 \$39,000 1.98 \$772.20 \$1,081.08
2003 \$39,000 2.10 \$819.00 \$1,146.60
2002 \$39,000 2.20 \$858.00 \$1,201.20
2001 \$39,000 2.25 \$877.50 \$1,228.50
2000 \$39,000 2.40 \$936.00 \$1,310.49
1999 \$39,000 2.55 \$994.50 \$1,392.30
1998 \$39,000 2.70 \$1,053.00 \$1,474.20

## Quebec EI premium rates and maximums

Quebec EI premium rates and maximums
Year Maximum annual
insurable earnings
definition: Maximum annual insurable earnings
Rate (%)
definition: Rate
Maximum annual
Maximum annual
2024 \$63,200 1.32 \$834.24 \$1,167.94
2023 \$61,500 1.27 \$781.05 \$1,093.47
2022 \$60,300 1.20 \$723.60 \$1,013.04
2021 \$56,300 1.18 \$664.34 \$930.08
2020 \$54,200 1.20 \$650.40 \$910.56
2019 \$53,100 1.25 \$663.75 \$929.25
2018 \$51,700  1.30  \$672.10  \$940.94
2017 \$51,300 1.27 \$651.51 \$912.11
2016 \$50,800 1.52 \$772.16 \$1,081.02
2015 \$49,500 1.54 \$762.30 \$1,067.22
2014 \$48,600 1.53 \$743.58 \$1,041.01
2013 \$47,400 1.52 \$720.48 \$1,008.67
2012 \$45,900 1.47 \$674.73 \$944.62
2011 \$44,200 1.41 \$623.22 \$872.51
2010 \$43,200 1.36 \$587.52 \$822.53
2009 \$42,300 1.38 \$583.74 \$817.24
2008 \$41,100 1.39 \$571.29 \$799.81
2007 \$40,000 1.46 \$584.00 \$817.60
2006 \$39,000 1.53 \$596.70 \$835.38
2005 \$39,000 not applicable not applicable not applicable
2004 \$39,000 not applicable not applicable not applicable
2003 \$39,000 not applicable not applicable not applicable
2002 \$39,000 not applicable not applicable not applicable
2001 \$39,000 not applicable not applicable not applicable
2000 \$39,000 not applicable not applicable not applicable
1999 \$39,000 not applicable not applicable not applicable
1998 \$39,000 not applicable not applicable not applicable
Table legend
Maximum annual insurable earnings
This is the maximum insurable earnings on which the employer and employee are required to pay EI premiums, for  in a year for their employment with that employer.
Rate
This is a fixed percentage of the employee’s insurable earnings that the employee will pay in EI premiums, for a specific year. The employer’s premium will be 1.4 times this amount.
This amount is the maximum amount that the employee must pay in EI premiums in a year for their employment with that employer.
This amount is the maximum amount that the employer must pay in EI premiums in a year for their employment with that employer.

### Information applicable to residents of Quebec only

The province of Quebec administers the maternity, parental and adoption benefits for residents of Quebec. Refer to: Revenu Québec.

## References

### Legislation

EIA: 4(1)
Maximum yearly insurable earnings
EIA: 4(2)
Calculation of amount
EIA: 4(3)
Subsequent years
EIA: 4(4)
Rounding down
EIA: 66
EIA: 66.32
Premium rate setting by Governor in Council
EIA: 66.5