In the following tables, we list the employment insurance (EI) rates to help business owners and bookkeepers in payroll calculations:
EI premium rates and maximums
(Starting from 2006, Quebec offers its own parental benefits from 2006 so the rates in Quebec are lower. The EI rates in Quebec are listed in a separate table.)
| Year | Rate | Maximum Insurable Earnings | Maximum Employee Premium | Maximum Employer Premium |
| 2012 | 1.83% | $45,900 | $839.97 | $1,175.96 |
| 2011 | 1.78% | $44,200 | $786.76 | $1,101.46 |
| 2010 | 1.73% | $43,200 | $747.36 | $1,046.30 |
| 2009 | 1.73% | $42,300 | $731.79 | $1,024.51 |
| 2008 | 1.73% | $41,100 | $711.03 | $995.44 |
| 2007 | 1.80% | $40,000 | $720.00 | $1,008.00 |
| 2006 | 1.87% | $39,000 | $729.30 | $1,021.02 |
| 2005 | 1.95% | $39,900 | $760.50 | $1,064.70 |
| 2004 | 1.98% | $39,900 | $772.20 | $1,081.08 |
| 2003 | 2.10% | $39,900 | $819.00 | $1,146.60 |
| 2002 | 2.20% | $39,900 | $858.00 | $1,201.20 |
| 2001 | 2.25% | $39,900 | $877.50 | $1,228.50 |
| 2000 | 2.40% | $39,900 | $936.00 | $1,310.49 |
| 1999 | 2.55% | $39,900 | $994.50 | $1,392.30 |
| 1998 | 2.70% | $39,900 | $1,053.00 | $1,474.20 |
| 1997 | 2.90% | $39,900 | $1,131.00 | $1,583.40 |
EI premium rates and maximums in Quebec
| Year | Rate | Maximum Insurable Earnings | Maximum Employee Premium | Maximum Employer Premium |
| 2012 | 1.47% | $45,900 | $674.73 | $944.62 |
| 2011 | 1.41% | $44,200 | $623.22 | $872.51 |
| 2010 | 1.36% | $43,200 | $587.52 | $822.53 |
| 2009 | 1.38% | $42,300 | $583.74 | $817.24 |
| 2008 | 1.39% | $41,100 | $571.29 | $799.81 |
| 2007 | 1.46% | $40,000 | $584.00 | $817.60 |
| 2006 | 1.53% | $39,000 | $596.70 | $835.38 |
Related topics
Canada Pension Plan (CPP) contribution rates
