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Canada Pension Plan (CPP), Québec Pension Plan (QPP)  and Employment Insurance (EI) - > EI rates

 

Employment Insurance (EI) premium rates

Year 2010 2009 2008 2007 2006 2005 2004
maximum insurable earnings $43,200 $42,300 $41,100 $40,000 $39,000 $39,000 $39,000
basic exemption nil nil nil nil nil nil nil
employee rate 1.73% 1.73% 1.73% 1.80% 1.87% 1.95% 1.98%
employee maximum $747.36 $731.79 $711.03 $720.00 $729.30 $760.50 $772.20
employer rate 2.422% 2.422% 2.422% 2.52% 2.618% 2.73% 2.772%
employer maximum $1,046.30 $1,024.51 $995.44 $1,008.00 $1,021.02 $1,064.70 $1,081.08
self-employed n/a n/a n/a n/a n/a n/a n/a

Under proposed legislative changes, self-employed persons who opt into the Employment Insurance program starting in 2010 would pay the employee rate.

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 rates (see note)                  2010 2009 2008 2007 2006
maximum insurable earnings $43,200 $42,300 $41,100 $40,000 $39,000
basic exemption nil nil nil nil nil
employee rate 1.36% 1.38% 1.39% 1.46% 1.53%
employer rate 1.90% 1.93% 1.95% 2.04% 2.14%

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: February 23, 2010

 
 

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