Canada Revenue Agency · Payroll
EI premium rates 2027 calculator.
Work out the EI premium an employee pays on a year’s earnings, what the employer pays, and when you stop paying.
For 2027 the EI premium rate is 1.64% on insurable earnings up to $70,800, a maximum employee premium of $1,161.12. The employer pays 1.4 times the employee premium. In Quebec the rate is 1.29%.
Inputs
Result
Enter your earnings, then press Calculate premium.
How EI premiums are calculated
An employee pays the premium rate on insurable earnings up to the yearly maximum, and stops once earnings reach it. For 2027, CRA lists maximum insurable earnings of $70,800 and a rate of 1.64%, so the most an employee pays is $70,800 × 1.64% = $1,161.12. For 2026 the figures are $68,900 and 1.63%, a maximum of $1,123.07.
The employer pays 1.4 times the employee premium, shown here as the employee amount multiplied by 1.4 and rounded to the cent. Quebec employees and employers pay a lower rate because Quebec administers its own maternity, parental and adoption benefits; Quebec parental insurance premiums are separate and not included here.
The “reaches the maximum in pay period” figure assumes the same earnings every period. Real payroll software works period by period and handles bonuses, so your pay stubs can differ by a few cents. For every year side by side, including the CPP limits, see CPP, CPP2 and EI limits by year.
Source, retrieved October 2026: Canada.ca — EI premium rates and maximums (federal and Quebec rates, maximum insurable earnings and the 1.4 employer multiplier).
Frequently asked questions
What is the EI premium rate for 2027?
CRA lists 1.64% for 2027 outside Quebec and 1.29% in Quebec, on maximum insurable earnings of $70,800.
What is the maximum EI premium in 2027?
The maximum employee premium is $1,161.12. The employer share is 1.4 times that, about $1,625.57.
How much is the EI premium on $50,000 in 2027?
At 1.64% it is $820.00 for the employee and $1,148.00 for the employer.
Do I pay EI on earnings above the maximum?
No. Premiums stop once your insurable earnings for the year reach the maximum, which is $70,800 in 2027.
Estimate only
Estimate for planning. Payroll software and your employer calculate premiums per pay period. Quebec parental insurance premiums (QPIP) are not included.