Insurable amounts

Insurable maximums

Each administration will set its own maximums according to the Employment Insurance (EI) Act and the Quebec Parental Insurance Plan (QPIP) legislation. For the maximum annual insurable earnings of an employee working in Quebec from which you deduct EI, go to Quebec EI premium rates and maximums.

Insurable minimums

Deduct EI premiums from each dollar of insurable earnings up to the yearly maximum.

Employees who earn $2,000 or less in a year can claim a refund of EI premiums on their individual income tax and benefit return for the year. However, employers cannot reduce or refund premiums on that basis, nor is the employer entitled to a refund of the employer's share for these employees.

Insurable employment

To determine if an employment, a benefit or a payment is insurable, see the Special payments chart. To determine if QPIP premiums apply to an employment, a benefit or a payment, visit Revenu Québec, as the two regimes are independent and have separate requirements.

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