Recent changes – Social programs and benefits
1 For more information including the amounts paid by the provinces, visit the Removing the consumer carbon price from Canadian law effective April 1, 2025 page.
Employment Insurance Contributions – outside Quebec
EI contributions for employers and employees in provinces other than Quebec are as follows:
|
Contributions – EI |
2025 |
|
|
Employer |
Employee and |
|
|
Maximum insurable earnings |
$65,700 |
|
|
Contributions: |
||
|
Rate |
2.296% |
1.640% |
|
Maximum |
$1,508.47 |
$1,077.48 |
Self-Employed Workers
Self-employed workers who want to qualify for parental, maternity, adoption, sickness and compassion benefits may register and make EI contributions. Registered self-employed workers must calculate and pay EI contributions in their income tax return for the taxation years in question. They must wait 12 months after registering before applying for a benefit.
The EI Benefits Estimator gives taxpayers an estimate of the benefits they may be eligible for and for how long when they provide anonymous answers to certain questions based on an actual or hypothetical situation.
Quebec Parental Insurance Plan Contributions and Employment Insurance Contributions – Quebec
The QPIP is payable in addition to EI. Workers covered must contribute to both plans. As a result, adjustments were made to the EI plan in order to integrate both programs.
The QPIP provides additional benefits to EI, including the elimination of the one-week waiting period and increase in maternity, parental and adoption benefits.
Employee contributions are part of employer deductions at source. Self-employed workers' contributions must be taken into account in calculating their income tax instalments. With a few exceptions, the insurable earnings for both plans are the same,2 but there are some differences with regard to persons subject thereto.
| Applicable to | QPIP | EI |
|---|---|---|
|
Employers |
Yes |
Yes |
|
Employees controlling more than 40% of employer's voting shares |
Yes |
No |
|
Employees who do not control more than 40% of employer's voting shares |
Yes |
Yes |
|
Self-employed workers |
Yes |
On a voluntary basis |
QPIP and EI premium rates and amounts for an employee working in Quebec are as follows:
| Contribution (employees working in Quebec) |
2025 | |
|---|---|---|
| QPIP | EI | |
| Maximum insurable earnings | $98,000 | $67,700 |
|
Rate and contribution limit |
||
|
Employer (employee contribution x 1.4) |
0.692% |
1.830% |
|
– Maximum |
$678.16 |
$1,204.94 |
|
Employee |
0.494% |
1.310% |
|
– Maximum |
$484.12 |
$860.67 |
|
Self-employed worker |
0.878% |
1.310%3 |
|
– Maximum |
$860.44 |
$860.67 |
2 For more information, consult the summary table published by Service Canada.
3 For registered self-employed workers.