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:
  • Rate
2.212% 1.580%
  • Maximum
$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
  • 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
Contribution (employees working in Quebec)
Maximum insurable earnings $83,500 $56,300
Contribution
  • Employer
    • Rate
    • Maximum
 

0.692%
$577.82

 

1.652%
$930.08

  • Employee
    • Rate
    • Maximum
 

0.494%
$412.49

 

1.180%
$664.34

  • Self-employed worker
    • Rate
    • Maximum
 

0.878%
$733.13

 

1.180%2
$664.34


1 For more information, consult the summary table published by Service Canada. 
2 For registered self-employed workers.
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