Section 12 – Social Programs and Benefits
Employment Insurance Contributions and Quebec’s Parental Insurance Plan
Employment Insurance
EI contributions for employers and employees in provinces other than Quebec are as follows:
| Contributions – EI (Employees working outside Quebec) |
2021 | |
|---|---|---|
| Employer | Employee and registered self-employed worker | |
| Contributions: | ||
|
2.212% | 1.580% |
|
$1,245.36 | $889.54 |
| Maximum insurable earnings | $56,300 | |
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.
Quebec Parental Insurance Plan
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 same1, but there are some differences with regard to persons subject thereto.
| 2021 | QPIP | EI |
| Applicable to | ||
|
Yes | Yes |
|
Yes | No |
|
Yes | Yes |
|
Yes | On a voluntary basis |
| Contribution (employees working in Quebec) | ||
| Maximum insurable earnings | $83,500 | $56,300 |
| Contribution | ||
|
0.692% |
1.652% |
|
0.494% |
1.180% |
|
0.878% |
1.180%2 |
1 For more information, consult the summary table published by Service Canada.
2 For registered self-employed workers.
This document is up to date as of August 1, 2021 and reflects the status of legislation, including proposed amendments at this date.
