Employment Insurance premiums are deducted from every paycheque. Employers pay 1.4× the employee rate on top. Quebec residents pay a reduced EI rate because the provincial RQAP program covers maternity and parental benefits.
2025 rates
- Outside Quebec: 1.64% employee, 2.296% employer (1.4×)
- In Quebec: 1.31% employee, 1.834% employer
- Maximum insurable earnings (MIE): $65,700
- Maximum annual employee contribution (outside Quebec): $1,077.48
- Maximum annual employee contribution (Quebec): $860.67