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Personal
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| Year | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 |
| maximum insurable earnings | $47,400 | $45,900 | $44,200 | $43,200 | $42,300 | $41,100 | $40,000 | $39,000 | $39,000 | $39,000 |
| basic exemption | nil | nil | nil | nil | nil | nil | nil | nil | nil | nil |
| employee rate | 1.88% | 1.83% | 1.78% | 1.73% | 1.73% | 1.73% | 1.80% | 1.87% | 1.95% | 1.98% |
| employee maximum | $891.12 | $839.97 | $786.76 | $747.36 | $731.79 | $711.03 | $720.00 | $729.30 | $760.50 | $772.20 |
| employer rate | 2.632% | 2.562% | 2.492% | 2.422% | 2.422% | 2.422% | 2.52% | 2.618% | 2.73% | 2.772% |
| employer maximum | $1,247.57 | $1,175.96 | $1,101.46 | $1,046.30 | $1,024.51 | $995.44 | $1,008.00 | $1,021.02 | $1,064.70 | $1,081.08 |
| self-employed rate | 1.88% | 1.83% | 1.78% | 1.73% | n/a | n/a | n/a | n/a | n/a | n/a |
| EI clawback threshold | $59,250 | $57,375 | $55,250 | $54,000 | $52,875 | $51,375 | $50,000 | $48,750 | $48,750 | $48,750 |
In November 2011 it was announced that the increase in EI premiums for 2012 would be limited to 5 cents per $100 of insurable earnings, and 10 cents for subsequent years. The rates are set by the Canada Employment Insurance Financing Board (CEIFB), and rates for the coming year are normally announced in mid-November.
Self-employed persons who opt into the Employment Insurance program will pay the employee rate, and are eligible only for special benefits. The annual self-employment income required to qualify for special benefits will increase to $6,222 on January 1, 2012, up from $6,000. See our article on employment insurance for the self-employed.
EI premiums are not payable in some employment situations. See our article Who has to pay EI premiums?
Premium rates for earlier years can be found on the Canada Revenue Agency (CRA) web page EI premium rates and maximums.
For more information on the EI clawback, see our article EI benefit repayment (EI clawback).
For EI premium tables for calculating payroll deductions, see the CRA publication T4032 Payroll Deduction Tables. See the Human Resources and Skills Development Canada web page Annual Reports on the EI Premium Rate and Maximum Insurable Earnings for more information on how the rates and insurable earnings levels are calculated.
Québec Employment Insurance Rates
| Québec rates (see note) | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 |
| maximum insurable earnings | $47,400 | $45,900 | $44,200 | $43,200 | $42,300 | $41,100 | $40,000 | $39,000 |
| basic exemption | nil | nil | nil | nil | nil | nil | nil | nil |
| employee rate | 1.52% | 1.47% | 1.41% | 1.36% | 1.38% | 1.39% | 1.46% | 1.53% |
| employee maximum | $720.48 | $674.73 | $623.22 | $587.52 | $583.74 | $571.29 | $584.00 | $596.70 |
| employer rate | 2.13% | 2.06% | 1.97% | 1.90% | 1.93% | 1.95% | 2.04% | 2.14% |
| employer maximum | $1,008.67 | $944.62 | $872.51 | $822.53 | $817.24 | $799.81 | $817.60 | $835.38 |
Note: Québec started providing their own parental benefits beginning January 1, 2006, so their EI rates are lower. See the article on the Québec Parental Insurance Plan.
Revised: December 09, 2012