Line 31200 – Employment insurance premiums through employment
The employment insurance (EI) premiums that you pay are based on your insurable earnings.
The maximum amount you can claim on line 31200 of your return is:
- $1,002.45 if you were not a resident of Quebec on December 31, 2023
- $781.05 if you were a resident of Quebec on December 31, 2023, and worked only in Quebec during the year
Insurable earnings
This is the total of all earnings you pay EI premiums on. These amounts are shown in box 24 of your T4 slips (or box 14 if box 24 is blank).
If your total insurable earnings are $2,000 or less, do not enter any premiums on line 31200 of your return. Instead, enter the total on line 45000 of your return.
Overpayment
You may have an overpayment of your premiums even if you contributed the maximum amount or an amount that is less than what is required for the year.
The CRA will calculate the overpayment for you. If you want to calculate your overpayment, complete Form T2204, Employee Overpayment of Employment Insurance Premiums, or Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums if you were a resident of Quebec who worked outside Quebec.
If you repaid some of the EI benefits that you received, do not claim the repayment on line 31200 of your return. You may be able to claim a deduction on line 23200 of your return for the benefits you repaid.
Residents of a province or territory other than Quebec on December 31, 2023
If you contributed more than $1,002.45, claim the overpayment on line 45000 of your return.
Residents of Quebec on December 31, 2023
If you contributed more than $781.05, claim the overpayment on line 45000 of your return. However, if you completed Schedule 10, enter the amount from line 23 on line 45000 of your return.
The overpayment on line 45000 is reduced by the PPIP premiums that you have to pay (line 31210 of your return). The part of the overpayment used will be transferred directly to Revenu Québec.
The CRA will refund the unused overpayment to you or use it to reduce your balance owing. If the difference is $1 or less, you may not receive a refund.
Request for refund of EI contributions
Under the Employment Insurance Act, you must ask for a refund of your EI overpayment no later than three years from the end of the year the overpayment occurred in.
Completing your tax return
Residents of a province or territory other than Quebec on December 31, 2023
Claim the total of the amounts that you contributed to employment insurance (EI) from box 18, and a provincial parental insurance plan (PPIP) from box 55, if applicable, of all your T4 slips.
Residents of Quebec on December 31, 2023
If you worked only in Quebec during the year, claim the total of the amounts from box 18 of all your T4 slips.
If you worked outside Quebec and your employment income was $2,000 or more, complete Schedule 10.
Examples of how to report your EI premiums
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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