Line 31200 - Employment insurance premiums through employment - Examples
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Line 31200 - Employment insurance premiums through employment - Examples
Note: Line 31200 was line 312 before tax year 2019.
Example 1
Michael received a T4 slip showing employment income of $1,900 in box 14 and EI premiums of $35 in box 18.
As Michael's insurable earnings are less than $2,000, the EI premiums of $35 are entered on line 45000 of his return. He will not enter any premiums on line 31200 of his return. The CRA will refund this overpayment to him, or use it to reduce his balance owing.
Example 2
Shawn received a T4 slip showing employment income of $3,000 in box 14 and EI premiums of $48.90 in box 18.
As Shawn's insurable earnings are more than $2,000, the EI premiums of $48.90 are entered on line 31200 of his return. He will not get a refund of the EI premiums as there is not an overpayment of premiums.
Example 3
Tracy received a T4 slip showing EI premiums of $875 in box 18 and worked only in Quebec.
If Tracy was not a resident of Quebec on December 31, 2019, she will report $860.22 at line 31200 of her return. As she contributed more than $860.22, she will enter the excess amount of $14.78 ($875.00 - $860.22) on line 45000 of her return. The CRA will refund this overpayment to her, or use it to reduce her balance owing.
If she was a resident of Quebec on December 31, 2019, she will report $663.75 at line 31200 of her return. As she contributed more than $663.75, she will enter the excess amount of $211.25 ($875.00 - $663.75) on line 45000 of her return. The CRA will refund this overpayment to her, or use it to reduce her balance owing.
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- Date modified:
- 2020-01-21