Employment insurance (EI) recovery and 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