The 2026 Employment Insurance (EI) maximum insurable earnings (MIE) is $68,900. The employee EI premium rate is 1.63% outside Quebec and 1.30% in Quebec, where the Quebec Parental Insurance Plan (QPIP) replaces the federal parental benefit portion. The maximum employee EI premium in 2026 is $1,123.07 outside Quebec and $895.70 in Quebec. Employers pay 1.4 times the employee rate, for a maximum employer premium of $1,572.30 outside Quebec.
2026 EI rates and maximums
| Item | Outside Quebec | In Quebec |
|---|---|---|
| Maximum insurable earnings (MIE) | $68,900 | $68,900 |
| Employee premium rate | 1.63% | 1.30% |
| Maximum employee premium | $1,123.07 | $895.70 |
| Employer premium rate | 2.282% (1.4 x employee) | 1.82% |
| Maximum employer premium per employee | $1,572.30 | $1,253.98 |
The MIE is indexed annually by the Canada Employment Insurance Commission. Earnings above the MIE are not insurable: no EI premiums are deducted on income above $68,900, and EI benefits are calculated only on earnings up to the MIE.
How EI premiums are calculated
EI premiums are deducted from each pay period at the employee rate, based on insurable earnings for that period. Insurable earnings include salary, wages, commissions, taxable benefits, and most other forms of employment income. They exclude tips that are not controlled by the employer, severance pay, retirement allowances, and amounts contributed to a registered pension plan by the employer.
Employers add their portion (1.4 times the employee amount) and remit the combined total to CRA. Once the employee reaches the maximum annual premium ($1,123.07 outside Quebec), no further EI deductions are taken for the rest of the calendar year.
Maximum EI benefit amount
The maximum weekly EI benefit in 2026 is $695, calculated as 55% of the MIE divided by 52 weeks. Most regular EI benefits are paid for 14 to 45 weeks depending on the unemployment rate in the claimant’s economic region and the number of insurable hours worked in the qualifying period.
Special EI benefits include maternity ($695/week max for up to 15 weeks), standard parental ($695/week max for up to 35 weeks at 55%), extended parental ($416/week max for up to 61 weeks at 33%), sickness benefit ($695/week max for up to 26 weeks), and family caregiver benefits.
EI premium reductions
Employers with a registered short-term disability or wage-loss insurance plan that meets EI standards may qualify for an EI premium reduction. The reduction lowers the employer’s 1.4x multiplier. Approved plans typically reduce the employer rate by approximately 5% to 13% of normal premiums. Five-twelfths of the reduction must be passed back to employees.
Self-employed EI
Self-employed Canadians can opt into the special EI benefits program (maternity, parental, sickness, and family caregiver benefits) by registering with the Canada Employment Insurance Commission. Self-employed EI participants pay only the employee portion (1.63%) on insurable earnings up to the MIE, with a maximum 2026 contribution of $1,123.07. Self-employed members are not eligible for regular EI benefits (job-loss benefits).
Quebec Parental Insurance Plan
Quebec workers pay a lower federal EI premium (1.30%) because Quebec administers its own parental insurance program (QPIP). QPIP premiums are deducted separately on Quebec tax returns at 0.494% (employee rate) on earnings up to $98,000 for 2026. Combined federal EI and QPIP for a Quebec worker provides comparable coverage to non-Quebec EI plus federal parental benefits.
Historical EI rates
| Year | Employee rate (outside Quebec) | Maximum insurable earnings | Maximum employee premium |
|---|---|---|---|
| 2026 | 1.63% | $68,900 | $1,123.07 |
| 2025 | 1.64% | $65,700 | $1,077.48 |
| 2024 | 1.66% | $63,200 | $1,049.12 |
| 2023 | 1.63% | $61,500 | $1,002.45 |
| 2022 | 1.58% | $60,300 | $952.74 |
Frequently asked questions
- What is the 2026 EI maximum insurable earnings?
- $68,900. No EI premiums are deducted on income above the MIE.
- What is the 2026 EI employee premium rate?
- 1.63% outside Quebec and 1.30% in Quebec (Quebec runs QPIP separately).
- What is the maximum 2026 EI premium?
- $1,123.07 employee outside Quebec, $895.70 in Quebec. Employer maximum per employee is $1,572.30 outside Quebec.
- What is the maximum weekly EI benefit?
- $695 in 2026 (55% of MIE / 52 weeks). Extended parental is $416/week at the 33% rate.
- Can self-employed Canadians get EI?
- Yes, for special benefits only (maternity, parental, sickness, family caregiver) by registering with the Commission. Not eligible for regular job-loss benefits.
- Why do Quebec workers pay a lower EI rate?
- Quebec runs its own parental insurance program (QPIP), so the parental portion is removed from the federal EI rate.
- What income is insurable?
- Salary, wages, commissions, and most taxable employment benefits. Excludes uncontrolled tips, severance, and retirement allowances.