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.
- 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
- Hiring credit for small business
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)
- CRA's and ESDC's responsibilities for the administration of the CPP and the EI Act
- Video series: Payroll Information for a New Small Business
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