EI premium rate and maximum
Each year, we give the maximum insurable earnings and rate for you to calculate the amount of EI to deduct from your employees.
You have to deduct EI premiums from insurable earnings you pay to your employees. In addition, you must pay 1.4 times the amount of the employee’s premiums. You may qualify for a reduction of the employer contribution if you give your employees a short-term disability plan.
| Year | Maximum annual insurable earnings |
Rate (%) | Maximum annual employee premium |
Maximum annual employer premium |
|---|---|---|---|---|
| 2017 | $51,300 | 1.63 | $836.19 | $1,170.67 |
| 2016 | $50,800 | 1.88 | $955.04 | $1,337.06 |
| 2015 | $49,500 | 1.88 | $930.60 | $1,302.84 |
| 2014 | $48,600 | 1.88 | $913.68 | $1,279.15 |
| 2013 | $47,400 | 1.88 | $891.12 | $1,247.57 |
| 2012 | $45,900 | 1.83 | $839.97 | $1,175.96 |
| 2011 | $44,200 | 1.78 | $786.76 | $1,101.46 |
| 2010 | $43,200 | 1.73 | $747.36 | $1,046.30 |
| 2009 | $42,300 | 1.73 | $731.79 | $1,024.51 |
| 2008 | $41,100 | 1.73 | $711.03 | $995.44 |
| 2007 | $40,000 | 1.80 | $720.00 | $1,008.00 |
| 2006 | $39,000 | 1.87 | $729.30 | $1,021.02 |
| 2005 | $39,000 | 1.95 | $760.50 | $1,064.70 |
| 2004 | $39,000 | 1.98 | $772.20 | $1,081.08 |
| 2003 | $39,000 | 2.10 | $819.00 | $1,146.60 |
| 2002 | $39,000 | 2.20 | $858.00 | $1,201.20 |
| 2001 | $39,000 | 2.25 | $877.50 | $1,228.50 |
| 2000 | $39,000 | 2.40 | $936.00 | $1,310.49 |
| 1999 | $39,000 | 2.55 | $994.50 | $1,392.30 |
| 1998 | $39,000 | 2.70 | $1,053.00 | $1,474.20 |
| 1997 | $39,000 | 2.90 | $1,131.00 | $1,583.40 |
***The information on this blog and website is for educational purpose only and not to be relied upon as professional advice or used for planning without first seeking professional advice. Information is subject to change without notice.***
