Employment insurance (EI)
You have to deduct employment insurance (EI) premiums from each dollar of insurance 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.
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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