EI premium rates and maximums

Current and previous rates and maximum insurable earnings to calculate the amount of employment insurance (EI) to deduct from your employees.

Federal EI premium rates and maximums
Year Maximum annual
insurable earnings
Rate (%) Maximum annual
employee premium
Maximum annual
employer premium
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
1997 $39,000 2.90 $1,131.00 $1,583.40
Quebec EI premium rates and maximums
Year Maximum annual
insurable earnings
Rate (%) Maximum annual
employee premium
Maximum annual
employer premium
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
1997 $39,000 not applicable not applicable not applicable

Information applicable to residents of Quebec only

The province of Quebec administers the maternity, parental and adoption benefits for residents of Quebec. For more information, visit Revenu Québec.End of specific information

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