EI Deductions Guide for Canada 2026
Complete guide to Employment Insurance (EI) deductions, rates, and benefits in Canada. Learn how much EI is deducted and what it covers.
What is EI (Employment Insurance)?
Employment Insurance (EI) is a federal program that provides financial support to workers who lose their jobs or cannot work due to sickness, maternity, or other circumstances. Both employees and employers contribute to this program through mandatory deductions from paychecks.
- Mandatory for most Canadian employees
- Provides income support during unemployment
- Covers maternity, paternity, and sick leave
- Varies by province and income level
- Maximum annual contribution limit
2026 EI Rates & Limits
Employee Premium Rate
1.66% of insurable earnings (2026)
Employer Premium Rate
2.32% - employers contribute more than employees (varies by province)
Maximum Insurable Earnings
$63,200 (2026) - EI is only calculated on earnings up to this amount
Maximum EI Contribution per Year
How EI is Calculated
EI calculation is straightforward:
Maximum: Once you reach $1,049.12 annually, no more EI is deducted
Example Calculations
EI = $50,000 × 1.66% = $830/year
Per paycheck (bi-weekly): $31.92
EI capped at maximum:
EI = $63,200 × 1.66% = $1,049.12/year
Per paycheck (bi-weekly): $40.35
EI = $30,000 × 1.66% = $498/year
Per paycheck (bi-weekly): $19.15
EI Coverage by Province
EI rates and coverage vary slightly by province:
| Province | Employee Rate | Notes |
|---|---|---|
| Ontario | 1.66% | Federal rate |
| Quebec | 1.32% | Has own parental plan |
| Alberta | 1.66% | Federal rate |
| BC | 1.66% | Federal rate |
| Other Provinces | 1.66% | Federal rate applies |
What EI Covers
Regular Benefits
Income support if you lose your job (up to 55% of earnings)
Maternity/Parental
Support for pregnancy, birth, and childcare
Sickness Benefits
Support if you can't work due to illness (up to 15 weeks)
Family Caregiver
Support while caring for ill family members
Compassionate Care
Support while caring for terminally ill family
Training Support
Support while retraining for new employment
EI Benefit Amounts (2026)
Minimum Weekly Benefit: $100-150
Average Duration: 14-45 weeks (varies by region and circumstances)
Benefits are calculated at approximately 55% of average insurable earnings (up to the maximum).
Who Qualifies for EI?
✅ Eligible
- Employees (most jobs)
- Ages 16+
- Canadian resident
- Social Insurance Number
❌ Exempt
- Self-employed
- Elected to opt-out
- Non-resident
- Crown employees (sometimes)
Calculate Your EI Quickly
Use PayStub.pro's free Deductions Calculator to instantly calculate your EI deduction.
Important Notes
- These 2026 rates and limits change annually
- Once you hit the maximum contribution, no more EI is deducted
- To claim benefits, you must have paid at least 2 EI premiums
- Quebec has a different parental insurance plan (QPIP)
- Contact Service Canada for benefit eligibility questions