Employment insurance (EI)
You have to deduct employment insurance (EI) premiums from an employee's insurable earnings if that employee is in insurable employment during the year.
Insurable employment includes most employment in Canada under a contract of service (employer-employee relationship).
There is no age limit for deducting EI premiums.
- EI premium rate and maximum
- EI overpayment and recovering EI premiums
- How to reduce the EI premium rate if you provide your employees with a short-term disability plan
- Quebec Parental Insurance Plan (QPIP)
- Pensionable and insurable earnings review (PIER)
- Methods of calculating deductions – CPP, EI, and income tax
- Benefits and allowances
Decide whether benefits and allowances such as gifts, meals and housing are taxable or not.
- Special payments chart
- Record of Employment (ROE)
Information on what to do when an employee leaves or has an interruption of earnings
- Establishing the number of insurable hours for Record of Employment (ROE) purposes
Forms and publications
- Guide T4001, Employers' Guide – Payroll Deductions and Remittances
- Guide T4130, Employers' Guide – Taxable Benefits and Allowances
- Guide T4032, Payroll Deductions Tables
- Guide T4008, Payroll Deductions Supplementary Tables
- Guide T4127, Payroll Deductions Formulas for Computer Programs
- Employment Insurance Premium Rebate
- Other publications for Canada Pension Plan and employment insurance (CPP/EI)
- Video series: Payroll Information for a New Small Business
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