This document has been updated on October 24th, 2017 and reflects the state of the Law, including draft amendments, at that date.


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
(Residents outside Quebec)
2017
Employer Employee and registered self-employed worker
Contributions:
  • Rate
2.282% 1.630%
  • Maximum
$1,170.67 $836.19
Maximum pensionable earnings $51,300

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:

  • 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 workers’ contributions must be taken into account in calculating their income tax instalments.1 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.

2017 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 (Quebec resident)
Maximum insurable earnings $72,500 $51,300
Contribution
  • Employer
    • Rate
    • Maximum
 

0.767%

 

$556.08

 

1.778%

 

$912.11

  • Employee
    • Rate
    • Maximum
 

0.548%

 

$397.30

 

1.270%

 

$651.51

  • Self-employed worker
    • Rate
    • Maximum
 

0.973%

 

$705.43

 

1.270%3

 

$651.51


1 For additional information, refer to the following Internet site: http://www.rqap.gouv.qc.ca/index_en.asp.
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.