Section 12 – Social Programs and Benefits
Employment Insurance Contributions and Quebec’s Parental Insurance Plan
EI contributions for employers and employees in provinces other than Quebec are as follows:
| Contributions – EI (Residents outside Quebec) |
2018 | |
|---|---|---|
| Employer | Employee and registered self-employed worker | |
| Contributions: | ||
|
2.324% | 1.660% |
|
$1,201.51 | $858.22 |
| Maximum pensionable earnings | $51,700 | |
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 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:
- Elimination of the two-week waiting period;
- Increase in maternity, parental and adoption benefits;
- Paternity leave of up to five weeks.
Employee contributions are subject to employer deductions at source. Self-employed workers1 contributions must be taken into account in calculating their income tax instalments1. With a few exceptions, the insurable earnings for both plans are the same2.
The following table compares the main conditions of the QPIP and the federal EI plan and illustrates the principles governing both plans, including persons subject thereto, and contribution rates.
| 2018 | QPIP | EI |
| Applicable to | ||
|
Yes | Yes |
|
Yes | No |
|
Yes | Yes |
|
Yes | On a voluntary basis |
| Contribution (Quebec resident) | ||
| Maximum insurable earnings | $74,000 | $51,700 |
| Contribution | ||
|
0.767%
$567.58 |
1.820%
$940.94 |
|
0.548%
$405.52 |
1.300%
$672.10 |
|
0.973%
$720.02 |
1.300%3
$672.10 |
1 For additional information, refer to the following Internet site: https://www.rqap.gouv.qc.ca/en.
2 For more information, consult the summary chart published by Service Canada: https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/roe-guide/information.html.
3 For registered self-employed workers.
This document has been updated on August 31st, 2018 and reflects the state of the Law, including draft amendments, at that date.
