EI premium rates and maximum

For each year, the CRA provides the:

Maximum insurable earnings
Rate you use to calculate the amount of EI premiums to deduct from your employees' remuneration.

Federal EI premium rates and maximums

Federal EI premium rates and maximums
Year	Maximum annual insurable earnings definition: Maximum annual insurable earnings	Rate (%) definition: Rate	Maximum annual employee premium definition: Maximum annual employee premium	Maximum annual employer premium definition: Maximum annual employer premium
2024	$63,200	1.66	$1,049.12	$1,468.77
2023	$61,500	1.63	$1,002.45	$1,403.43
2022	$60,300	1.58	$952.74	$1,333.84
2021	$56,300	1.58	$889.54	$1,245.36
2020	$54,200	1.58	$856.36	$1,198.90
2019	$53,100	1.62	$860.22	$1,204.31
2018	$51,700	1.66	$858.22	$1,201.51
2017	$51,300	1.63	$836.19	$1,170.67
2016	$50,800	1.88	$955.04	$1,337.06
2015	$49,500	1.88	$930.60	$1,302.84
2014	$48,600	1.88	$913.68	$1,279.15
2013	$47,400	1.88	$891.12	$1,247.57
2012	$45,900	1.83	$839.97	$1,175.96
2011	$44,200	1.78	$786.76	$1,101.46
2010	$43,200	1.73	$747.36	$1,046.30
2009	$42,300	1.73	$731.79	$1,024.51
2008	$41,100	1.73	$711.03	$995.44
2007	$40,000	1.80	$720.00	$1,008.00
2006	$39,000	1.87	$729.30	$1,021.02
2005	$39,000	1.95	$760.50	$1,064.70
2004	$39,000	1.98	$772.20	$1,081.08
2003	$39,000	2.10	$819.00	$1,146.60
2002	$39,000	2.20	$858.00	$1,201.20
2001	$39,000	2.25	$877.50	$1,228.50
2000	$39,000	2.40	$936.00	$1,310.49
1999	$39,000	2.55	$994.50	$1,392.30
1998	$39,000	2.70	$1,053.00	$1,474.20

Quebec EI premium rates and maximums
Year	Maximum annual insurable earnings definition: Maximum annual insurable earnings	Rate (%) definition: Rate	Maximum annual employee premium definition: Maximum annual employee premium	Maximum annual employer premium definition: Maximum annual employer premium
2024	$63,200	1.32	$834.24	$1,167.94
2023	$61,500	1.27	$781.05	$1,093.47
2022	$60,300	1.20	$723.60	$1,013.04
2021	$56,300	1.18	$664.34	$930.08
2020	$54,200	1.20	$650.40	$910.56
2019	$53,100	1.25	$663.75	$929.25
2018	$51,700	1.30	$672.10	$940.94
2017	$51,300	1.27	$651.51	$912.11
2016	$50,800	1.52	$772.16	$1,081.02
2015	$49,500	1.54	$762.30	$1,067.22
2014	$48,600	1.53	$743.58	$1,041.01
2013	$47,400	1.52	$720.48	$1,008.67
2012	$45,900	1.47	$674.73	$944.62
2011	$44,200	1.41	$623.22	$872.51
2010	$43,200	1.36	$587.52	$822.53
2009	$42,300	1.38	$583.74	$817.24
2008	$41,100	1.39	$571.29	$799.81
2007	$40,000	1.46	$584.00	$817.60
2006	$39,000	1.53	$596.70	$835.38
2005	$39,000	not applicable	not applicable	not applicable
2004	$39,000	not applicable	not applicable	not applicable
2003	$39,000	not applicable	not applicable	not applicable
2002	$39,000	not applicable	not applicable	not applicable
2001	$39,000	not applicable	not applicable	not applicable
2000	$39,000	not applicable	not applicable	not applicable
1999	$39,000	not applicable	not applicable	not applicable
1998	$39,000	not applicable	not applicable	not applicable

Table legend

Maximum annual insurable earnings: This is the maximum insurable earnings on which the employer and employee are required to pay EI premiums, for in a year for their employment with that employer.
Rate: This is a fixed percentage of the employee’s insurable earnings that the employee will pay in EI premiums, for a specific year. The employer’s premium will be 1.4 times this amount.
Maximum annual employee premium: This amount is the maximum amount that the employee must pay in EI premiums in a year for their employment with that employer.
Maximum annual employer premium: This amount is the maximum amount that the employer must pay in EI premiums in a year for their employment with that employer.

The province of Quebec administers the maternity, parental and adoption benefits for residents of Quebec. Refer to: Revenu Québec.