Line 31200 – Employment insurance premiums through employment: Examples

Example 1

You received a T4 slip showing employment income of $1,900 in box 14 and EI premiums of $35 in box 18.

Since your insurable earnings are less than $2,000, the EI premiums of $35 are entered on line 45000 of your return. You will not enter any premiums on line 31200 of your return. The CRA will refund this overpayment to you or use it to reduce your balance owing.

Example 2

You received a T4 slip showing employment income of $3,000 in box 14 and EI premiums of $46.00 in box 18.

Since your insurable earnings are more than $2,000, the EI premiums of $46.00 are entered on line 31200 of your return. You will not get a refund of the EI premiums as there is not an overpayment of premiums.

Example 3

You received a T4 slip showing EI premiums of $1,069.71 in box 18 and worked only in Quebec.

If you were not a resident of Quebec on December 31, 2023, you will report $1,002.45 at line 31200 of your return. Since you contributed more than $1,002.45, you will enter the difference of $67.26 ($1,069.71 minus $1,002.45) on line 45000 of your return. The CRA will refund this overpayment to you or use it to reduce your balance owing.

If you were a resident of Quebec on December 31, 2023, you will report $781.05 at line 31200 of your return. Since you contributed more than $781.05, you will enter the difference of $288.66 ($1,069.71 minus $781.05) on line 45000 of your return. The CRA will refund this overpayment to you or use it to reduce your balance owing.

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