Employment insurance (EI)

You have to deduct employment insurance (EI) premiums from your employee's insurable earnings up to the yearly maximum. As an employer, you must contribute 1.4 times the amount of EI premiums that you deduct from your employee's remuneration.

Insurable employment includes most employment in Canada under a contract of service (employer-employee relationship).

There is no age limit for deducting EI premiums.

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