Employees working outside Canada

The employment insurance (EI) premium rate is based on the province of employment.

Employers who have employees working outside of Quebec must deduct at the regular federal EI rate, even when those employees ordinarily reside in Quebec. This includes Quebec residents working outside of Canada.

Employers who have employees working in Quebec should deduct at the reduced EI rate.

Forms and publications

• Form PD24, Application for a Refund of Overdeducted CPP Contributions or EI Premiums

Date modified:

2017-01-12