EI premium rates and maximums
Current and previous rates and maximum insurable earnings to calculate the amount of employment insurance (EI) to deduct from your employees.
| Year | Maximum annual insurable earnings |
Rate (%) | Maximum annual employee premium |
Maximum annual employer premium |
|---|---|---|---|---|
| 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 |
| Year | Maximum annual insurable earnings |
Rate (%) | Maximum annual employee premium |
Maximum annual employer premium |
|---|---|---|---|---|
| 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 |
Information applicable to residents of Quebec only
The province of Quebec administers the maternity, parental and adoption benefits for residents of Quebec. For more information, visit Revenu Québec.
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