Maximum insurable earnings
For 2026, employee premiums apply to up to $68,900 of annual insurable earnings. Once that ceiling is reached in an employment, the annual premium stops increasing.
Rate outside Quebec
Workers outside Quebec pay 1.63%, producing a maximum annual employee premium of $1,123.07.
Quebec rate
Quebec workers pay 1.30%, with a maximum of $895.70, because Quebec administers a separate parental insurance plan.
Employer premiums are separate
Employers generally pay 1.4 times the employee amount, subject to certain reduced-premium plans. That employer cost is not deducted from the employee's take-home pay.
Common questions
Frequently asked questions
What is the EI employee rate outside Quebec?+
The 2026 employee rate is 1.63% of insurable earnings.
What is the maximum 2026 employee EI premium?+
Outside Quebec the maximum is $1,123.07; in Quebec it is $895.70.
Official source and scope
CRA: EI premium rates and maximumsRule period: Current published rules within the guide’s stated period and scope
Next scheduled review: 15 December 2026
The guide’s rule statements, scope and linked calculator were reviewed against the primary source shown on the page.
This guide explains general rules and does not replace personalised tax, financial, employment or legal advice. For exact filing, payroll, lending or compliance decisions, use the official source and professional guidance where needed.