Section 12 – Social Programs and Benefits
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 (Employees working outside Quebec) |
2023 | |
---|---|---|
Employer | Employee and registered self-employed worker | |
Contributions: | ||
|
2.282% | 1.630% |
|
$1,403.43 | $1,002.45 |
Maximum insurable earnings | $61,500 |
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 the elimination of the one-week waiting period and increase in maternity, parental and adoption benefits.
Employee contributions are part of 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 same1, but there are some differences with regard to persons subject thereto.
Applicable to | QPIP | EI |
|
Yes | Yes |
|
Yes | No |
|
Yes | Yes |
|
Yes | On a voluntary basis |
QPIP and EI premium rates and amounts for an employee working in Quebec are as follows:
2023 | QPIP | EI |
Contribution (employees working in Quebec) | ||
Maximum insurable earnings | $91,000 | $61,500 |
Contribution | ||
|
0.692% $629.72 |
1.778% $1,093.47 |
|
0.494% $449.54 |
1.270% $781.05 |
|
0.878% $798.98 |
1.270%2 $781.05 |
1 For more information, consult the summary table published by Service Canada.
2 For registered self-employed workers.
This document is up to date as of August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.