Manual calculation for EI
To calculate your employee's EI premiums using the manual calculation method, follow these steps:
Step 1: Enter the employee's insurable earnings $__________
Step 2: Enter the employee's EI premium rate for the year (See EI premium rates and maximums for current and prior year rates) __________
Step 3: Multiply the amount in step 1 by the rate in step 2 = $__________
The result is the EI premiums to be deducted for your employee.
The employee's maximum EI premium amount cannot be more than the maximum EI premium amount for the year ($860.22 for 2019). The maximum for Quebec is $663.75 for 2019. You stop deducting EI premiums when you reach the maximum EI premium amount.
Your EI premium payable is 1.4 times* the amount of EI premiums payable by each employee.
*The rate may be less than 1.4.
If you have a wage-loss replacement plan, you can ask for a reduction in your contribution rate. For more information, see How to reduce the EI premium rate if you provide your employees with a short-term disability plan.
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