How EI premiums are estimated (2026)
Employee premium = insurable earnings × rate, up to the yearly maximum. Insurable earnings stop at $68,900 in 2026. The employee rate is 1.63% outside Quebec ($1.63 per $100) and 1.30% in Quebec because Quebec runs QPIP for parental benefits. The employer pays 1.4 times the employee premium. This page does not calculate QPIP, reduced-rate plans, or EI benefits.
Maximum weekly EI regular benefit for 2026 is $729 (55% of weekly insurable earnings, capped). That is a separate calculation from the premium on this page.
Worked example
On $55,000 of insurable earnings outside Quebec in 2026: 1.63% × $55,000 = $896.50 employee premium. The employer pays 1.4× that. At $80,000 the premium stops at the $68,900 cap: 1.63% × $68,900 = $1,123.07.
Quebec’s federal EI rate is 1.30% because QPIP covers parental benefits separately. This page does not add QPIP. Maximum weekly regular EI benefit in 2026 is $729, which is not the same calculation as the premium.
Common questions
Why is Quebec cheaper?
Quebec workers pay a lower federal EI rate and a separate QPIP premium. This tool does not add QPIP.
Do I pay EI on overtime?
Insurable earnings usually include overtime and vacation pay, up to the yearly cap.
Self-employed?
EI is optional for most self-employed people. If you opt in, the 2026 rate is the employee rate on self-employment income, paid when you file.