Line 312 - Employment insurance premiums through employment

The employment insurance premiums you pay are based on your insurable earnings. Your insurable earnings are shown in box 24 of your T4, Statement of Remuneration Paid slips for 2016 (or box 14 if box 24 is blank).

For 2016, the maximum amount of premiums you are able to enter on line 312 of your Schedule 1, Federal Tax, is $955.04 if you were not a resident of Quebec on December 31, 2016, and $772.16 if you were a resident of Quebec on December 31, 2016, and worked only in Quebec during the year.

For more information about how to report your employment insurance premiums, see Line 312 - Employment insurance premiums through employment - Examples.

Completing your tax return

If you were not a resident of Quebec on December 31, 2016:

• Claim, in dollars and cents, the total of the amounts shown in box 18 of all your T4 slips. If you contributed to a provincial parental insurance plan (PPIP) in 2016, also include the total of the amounts shown in box 55 of all your T4 slips on this line. Do not claim more than $955.04. Attach to your paper return the Relevé 1, Revenus d'emploi et revenus divers your employer sent you.
• If you contributed more than $955.04, claim, in dollars and cents, the excess contribution on line 450 of your return. We will refund this overpayment to you or use it to reduce your balance owing.

If you were a resident of Quebec on December 31, 2016:

• If you worked only in Quebec during the year, claim, in dollars and cents, the total of the amounts shown in box 18 of all your T4 slips. Do not claim more than $772.16. If you contributed more than $772.16, claim, in dollars and cents, the excess contribution on line 450 of your return. We will refund this overpayment to you or use it to reduce your balance owing.
• If during the year you worked outside Quebec, and your employment income is $2,000 or more, you must complete Schedule 10, Employment Insurance (EI) and Provincial Parental Insurance Plan (PPIP) Premiums, and attach it to your paper return. Claim on this line, in dollars and cents, the lesser of your EI premiums from line 22 and line 23 of Schedule 10.

Remember to claim the corresponding provincial or territorial non-refundable tax credit on line 5832 of your provincial or territorial Form 428.

Insurable earnings

This is the total of all earnings on which you pay EI premiums. These amounts are shown in box 24 of your T4 slips for 2016 (or box 14 if box 24 is blank).

You may have an overpayment of your premiums even if the total is $955.04 or less (if you were not a resident of Quebec), or $772.16 or less if you were a resident of Quebec. This can happen when your insurable earnings are less than the total of all amounts in box 14 of all your T4 slips. You can calculate your overpayment using Form T2204, Employee Overpayment of 2016 Employment Insurance Premiums. If you were a resident of Quebec and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. Calculate the overpayment by completing Part C of Schedule 10.

If your insurable earnings are $2,000 or less, we will refund all of your premiums to you or use them to reduce your balance owing. In this case, do not enter any premiums on this line. Instead, enter the total on line 450 of your return.

You may also have an overpayment if your insurable earnings are more than $2,000 and less than $2,038 if you resided outside Quebec on December 31, 2016, or if your insurable earnings are more than $2,000 and less than $2,030 if you were a resident of Quebec on December 31, 2016. Calculate your overpayment using Form T2204.

Request for refund of EI contributions

Under the Employment Insurance Act, you must ask for a refund of EI overpayment within three years after the end of the year for which the request is being made.

Forms and publications

• General Income Tax and Benefit Package - Guide, Returns, Schedules
• T4, Statement of Remuneration Paid
• Relevé 1, Revenus d'emploi et revenus divers
• Form T2204, Employee Overpayment of 2016 Employment Insurance Premiums

Related topics

• Line 450 - Employment Insurance overpayment

Date modified:

2017-01-03