Employment insurance (EI)

You have to deduct EI premiums from your employees' insurable earnings on each dollar up to the yearly maximum.  As an employer, you must also contribute 1.4 times the EI premium withheld for each employee.

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

There is no age limit for deducting EI premiums.

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

Related topics

• Employment Insurance Premium Rebate (5/12 benefit returned to employee)
• Other publications for Canada Pension Plan and Employment Insurance (CPP/EI)
• CRA's and HRSDC's responsibilities for the administration of the CPP and the EI Act

Multimedia

• Video series: Payroll Information for a New Small Business