Box 18 - Employee's EI premiums

Enter the amount of EI premiums you deducted from the employee’s earnings. If you did not deduct premiums, leave this box blank.

Do not report the employer’s share of EI premiums on the T4 slip.

To verify an employee’s EI premiums at year-end before you fill out and file the T4 slip, see Calculation of employee employment insurance (EI) premiums.

There are situations when you do not have to deduct EI premiums from the payments and benefits you give your employee. For example, the employee works in a type of employment or receives a benefit that is exempt under the Employment Insurance Act. For more information, go to Special payments chart.

Employment in Quebec

The requirements for deducting EI and Provincial Parental Insurance Plan (PPIP) premiums for employees in Quebec are different. For information about deducting PPIP premiums, see Guide TP-1015.G-V, Guide for Employers: Source Deductions and Contributions, which you can get from Revenu Québec. For more information about deducting EI premiums, go to EI premium rate and maximum.

EI overpayment

If, during the year, you deducted more EI premiums from the employee than you should have and you could not reimburse the overpayment:

• Do not adjust the amounts you report on the employee’s T4 slip. We will credit the excess EI premiums to the employee when he or she files his or her income tax and benefit return.
• Fill out Form PD24, Application for a Refund of Overdeducted CPP Contributions or EI Premiums, to apply for a refund of your EI overpayment. Send it to us with your paper-filed T4 information return or mail it separately if you have filed your return electronically.
  
  Make this request no later than three years after the end of the year in which the EI overpayment occurred.

For more information about EI overpayments, see EI overpayment and recovering EI premiums.

Date modified:

2015-12-17