EI Premiums 2026
Employment Insurance premiums come off your pay until you reach the annual maximum insurable earnings. Quebec workers pay a lower rate because QPIP covers parental benefits separately.
2026 EI rates
| Where you work | Maximum insurable earnings | Employee rate | Maximum premium |
|---|---|---|---|
| Canada except Quebec | $68,900 | 1.63% | $1,123.07 |
| Quebec | $68,900 | 1.3% | $895.70 |
Why Quebec pays less
Quebec administers its own parental benefits through QPIP, so federal EI does not have to fund them there. The EI rate is correspondingly lower — but Quebec workers pay QPIP premiums on top, so the combined cost is not lower by the full difference.
How it is taxed
EI premiums are a non-refundable tax credit at the lowest federal and provincial rates.
Common questions
What is the maximum EI premium for 2026?
$1,123.07 outside Quebec and $895.70 in Quebec, both reached at $68,900 of insurable earnings.
When do EI deductions stop?
Once your year-to-date insurable earnings reach $68,900. After that no further EI is deducted for the rest of the year.
Sources: Canada Revenue Agency — T4127 Payroll Deductions Formulas (122nd and 123rd editions, 2026) and the published 2026 federal, provincial and territorial rate tables; Revenu Québec — 2026 income tax rates and the 2026 source-deduction parameters. Rates verified 9 August 2026.
Figures are computed from those published rates by our own engine, which is validated against the CRA’s Payroll Deductions Online Calculator. See how we calculate.