Employment Insurance

EI contributions for employers and employees in provinces other than Quebec are as follows:

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,¹ including:

• Elimination of the one-week waiting period;
• Increase in maternity, parental and adoption benefits.

Employee contributions are subject to 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

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.

1 Employment insurance maternity and parental benefits were amended at the end of 2018 and early 2019. For additional information, refer to: https://www.canada.ca/en/employment-social-development/campaigns/ei-improvements.html.
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.