• Federal: Line 42120
• Tax year: 2025| Prior tax years: 2024 and earlier

If you are self‑employed, you can choose to pay employment insurance (EI) premiums to participate in EI special benefits, such as maternity, parental, sickness, compassionate care, and family caregiver benefits.

For details or to register, visit Service Canada.  

On this page

• Who needs to report
• Calculate the amount to report 
• How to report
• References

Who needs to report

Generally, you must report the amount of EI premiums payable on self-employment and other eligible earnings if all of the following apply:

• You earned self-employment income
• You registered for EI special benefits for self-employed individuals through Service Canada
• You have EI premiums payable for the tax year

Do not report EI premiums if:

• They were only deducted from your employment income (for example, on a T4 slip
• You did not register for the EI special benefits program

Calculate the amount to report

Complete Schedule 13, Employment Insurance Premiums on Self-Employment and Other Eligible Earnings, to calculate your EI premiums payable.

How to report

How you report the amount depends on your province or territory of residence at the end of the year.

• Residents of a province or territory other than Quebec

  Enter the amount from line 9 of Schedule 13 on line 42120 of your federal tax return.

• Residents of Quebec

  Enter the amount from line 10 of Schedule 13 on line 42120 of your federal tax return.