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Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

For each year, the CRA provides the:

Maximum insurable earnings
Rate you use to calculate the amount of EI premiums to deduct from your employees' remuneration.

Year	Maximum annual insurable earnings definition: Maximum annual insurable earnings	Rate (%) definition: Rate	Maximum annual employee premium definition: Maximum annual employee premium	Maximum annual employer premium definition: Maximum annual employer premium
2024	$63,200	1.66	$1,049.12	$1,468.77
2023	$61,500	1.63	$1,002.45	$1,403.43
2022	$60,300	1.58	$952.74	$1,333.84
2021	$56,300	1.58	$889.54	$1,245.36
2020	$54,200	1.58	$856.36	$1,198.90
2019	$53,100	1.62	$860.22	$1,204.31
2018	$51,700	1.66	$858.22	$1,201.51
2017	$51,300	1.63	$836.19	$1,170.67
2016	$50,800	1.88	$955.04	$1,337.06
2015	$49,500	1.88	$930.60	$1,302.84
2014	$48,600	1.88	$913.68	$1,279.15
2013	$47,400	1.88	$891.12	$1,247.57
2012	$45,900	1.83	$839.97	$1,175.96
2011	$44,200	1.78	$786.76	$1,101.46
2010	$43,200	1.73	$747.36	$1,046.30
2009	$42,300	1.73	$731.79	$1,024.51
2008	$41,100	1.73	$711.03	$995.44
2007	$40,000	1.80	$720.00	$1,008.00
2006	$39,000	1.87	$729.30	$1,021.02
2005	$39,000	1.95	$760.50	$1,064.70
2004	$39,000	1.98	$772.20	$1,081.08
2003	$39,000	2.10	$819.00	$1,146.60
2002	$39,000	2.20	$858.00	$1,201.20
2001	$39,000	2.25	$877.50	$1,228.50
2000	$39,000	2.40	$936.00	$1,310.49
1999	$39,000	2.55	$994.50	$1,392.30
1998	$39,000	2.70	$1,053.00	$1,474.20

Year	Maximum annual insurable earnings definition: Maximum annual insurable earnings	Rate (%) definition: Rate	Maximum annual employee premium definition: Maximum annual employee premium	Maximum annual employer premium definition: Maximum annual employer premium
2024	$63,200	1.32	$834.24	$1,167.94
2023	$61,500	1.27	$781.05	$1,093.47
2022	$60,300	1.20	$723.60	$1,013.04
2021	$56,300	1.18	$664.34	$930.08
2020	$54,200	1.20	$650.40	$910.56
2019	$53,100	1.25	$663.75	$929.25
2018	$51,700	1.30	$672.10	$940.94
2017	$51,300	1.27	$651.51	$912.11
2016	$50,800	1.52	$772.16	$1,081.02
2015	$49,500	1.54	$762.30	$1,067.22
2014	$48,600	1.53	$743.58	$1,041.01
2013	$47,400	1.52	$720.48	$1,008.67
2012	$45,900	1.47	$674.73	$944.62
2011	$44,200	1.41	$623.22	$872.51
2010	$43,200	1.36	$587.52	$822.53
2009	$42,300	1.38	$583.74	$817.24
2008	$41,100	1.39	$571.29	$799.81
2007	$40,000	1.46	$584.00	$817.60
2006	$39,000	1.53	$596.70	$835.38
2005	$39,000	not applicable	not applicable	not applicable
2004	$39,000	not applicable	not applicable	not applicable
2003	$39,000	not applicable	not applicable	not applicable
2002	$39,000	not applicable	not applicable	not applicable
2001	$39,000	not applicable	not applicable	not applicable
2000	$39,000	not applicable	not applicable	not applicable
1999	$39,000	not applicable	not applicable	not applicable
1998	$39,000	not applicable	not applicable	not applicable

Table legend

Maximum annual insurable earnings: This is the maximum insurable earnings on which the employer and employee are required to pay EI premiums, for in a year for their employment with that employer.
Rate: This is a fixed percentage of the employee’s insurable earnings that the employee will pay in EI premiums, for a specific year. The employer’s premium will be 1.4 times this amount.
Maximum annual employee premium: This amount is the maximum amount that the employee must pay in EI premiums in a year for their employment with that employer.
Maximum annual employer premium: This amount is the maximum amount that the employer must pay in EI premiums in a year for their employment with that employer.

The province of Quebec administers the maternity, parental and adoption benefits for residents of Quebec. Refer to: Revenu Québec.