EI Premium Rates Canada 2026
The full EI premium rates Canada uses in 2026 — the 1.63% rate, the $68,900 ceiling, the maximum you pay, and the reduced Quebec rate, with the history of how each has moved.
Last updated: July 2026 · Canada Revenue Agency · 2026 tax year
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How to Read This Table
EI premiums come off your pay at a flat rate on every dollar of insurable earnings, with no exemption at the bottom — but they stop at a ceiling. In 2026 the rate is 1.63% and the ceiling, the maximum insurable earnings, is $68,900, so the most any employee pays for the year is $1,123.07. Once you have paid that, no further EI comes off until January. Your employer pays 1.4 times your premium on top — a maximum of $1,572.30 — which is why EI costs an employer more than it costs you. If you work in Quebec the rate is lower, 1.30%, because Quebec runs its own parental insurance plan and the federal premium does not have to cover it.
2026 Key Numbers
Rate: 1.63% · Ceiling: $68,900 · Maximum you pay: $1,123.07 · Employer pays: $1,572.30 · Quebec rate: 1.30%
Federal EI Premium Rates 2026
| Year | Max insurable earnings | Rate | Max employee premium | Max employer premium |
|---|---|---|---|---|
| 2026 | $68,900 | 1.63% | $1,123.07 | $1,572.30 |
| 2025 | $65,700 | 1.64% | $1,077.48 | $1,508.47 |
| 2024 | $63,200 | 1.66% | $1,049.12 | $1,468.77 |
| 2023 | $61,500 | 1.63% | $1,002.45 | $1,403.43 |
| 2022 | $60,300 | 1.58% | $952.74 | $1,333.84 |
The rate has drifted down since 2024. What rises each year is the ceiling, which tracks average wages, so the maximum premium keeps climbing even when the rate falls — the $68,900 ceiling for 2026 is $3,200 higher than 2025’s.
Know what you pay in? Two things worth checking next
→ What it pays back if you are laid off — your weekly benefit and how many weeks you could receive. → Your full take-home pay — EI alongside tax and CPP, computed for your salary and province.Quebec EI Premium Rates 2026
Quebec residents pay a reduced federal EI premium because the province operates the Quebec Parental Insurance Plan (QPIP) separately, so federal EI does not fund parental benefits for them. They pay the QPIP premium on top, which is not shown here.
| Year | Max insurable earnings | Rate | Max employee premium | Max employer premium |
|---|---|---|---|---|
| 2026 | $68,900 | 1.30% | $895.70 | $1,253.98 |
| 2025 | $65,700 | 1.31% | $860.67 | $1,204.94 |
| 2024 | $63,200 | 1.32% | $834.24 | $1,167.94 |
Understanding Your EI Premium
Unlike CPP, EI has no basic exemption — the premium applies from your very first dollar of insurable earnings, at a flat 1.63%. It also has no second tier: once your earnings for the year reach the $68,900 ceiling, you have paid the $1,123.07 maximum and nothing more comes off. High earners therefore notice their take-home pay tick up part-way through the year as EI, and often CPP at a similar point, both stop for the calendar year. In January the deductions restart.
The employer’s share is the part most employees never see. For every dollar you pay in EI, your employer pays $1.40, up to a maximum of $1,572.30 per employee for 2026. That 1.4 multiplier is unique to EI — CPP is matched dollar-for-dollar, but EI costs the employer 40% more than the worker. It is one reason layoffs carry a real cost to employers beyond wages, and why the premium rate is politically sensitive.
If you hold more than one job, each employer deducts EI independently, which can push your total premiums above the annual maximum across the year. The overpayment is refunded when you file your tax return. And if you are self-employed, you pay no EI premium automatically and are not covered for regular benefits — you can opt into a separate federal program for special benefits such as maternity and sickness, but not for the regular benefits a laid-off employee receives.
Frequently Asked Questions
What is the maximum EI premium for 2026?
$1,123.07 for an employee earning $68,900 or more, at the 1.63% rate. Your employer pays $1,572.30 for the same worker. In Quebec the employee maximum is lower, $895.70, at the reduced 1.30% rate.
Why is the EI rate lower in Quebec?
Because Quebec runs its own Quebec Parental Insurance Plan, so federal EI does not fund maternity and parental benefits for Quebec residents. Their federal rate is reduced to 1.30%, and they pay a separate QPIP premium on top to cover parental benefits.
Is there a basic exemption on EI like there is on CPP?
No. EI premiums apply to every dollar of insurable earnings from the first dollar, unlike CPP which exempts the first $3,500. EI simply stops once you reach the $68,900 ceiling for the year.
Do I get my EI premiums back if I never claim?
No — EI is insurance, so premiums are not refunded if you stay employed. The one exception is over-contribution: if you had multiple employers and paid more than the annual maximum in total, the excess is refunded when you file your tax return.
Related pages:
📋 Rates verified — Official sources: CRA — EI premium rates and maximums
⚠️ This is general information, not financial, tax or legal advice. KnowMyGovt is an independent service with no affiliation with or endorsement by the Canada Revenue Agency, Service Canada or the Government of Canada, and is not responsible for decisions you make based on it.
