Self-employed special benefits – Premiums
Premiums
Entering into an agreement for self-employed benefits means you’ll need to start paying premiums. The premiums are paid when you file your income tax return.
You'll pay $1.64 for every $100 you earn, to a maximum of $1,077.48 in 2025.
If you live in Quebec
In Quebec you will pay $1.31 in EI premiums for every $100 you earn in 2025. This premium rate changes annually.
Your premiums will be lower than those for self-employed people who reside outside of Quebec since the province provides maternity, paternity, parental and adoption benefits under the Quebec Parental Insurance Plan (QPIP).
The premiums are based on your self-employment income for the entire calendar year, starting the year you enter into the agreement.
The Canada Revenue Agency (CRA) will confirm the amount of your premiums based on the self-employment income you report on your tax return.
Submitting documents to CRA
Each year, when you complete your income tax return, you must complete and submit Schedule 13 (Employment Insurance Premiums on Self-Employment and Other Eligible Earnings) to the CRA. For more information contact CRA.
Once you’ve received benefits through the program, you must continue paying premiums for the duration of your self-employment.
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