2026 Employment Insurance Premium Rates
Canada Gazette, Part I, Volume 159, Number 41: GOVERNMENT NOTICES
The Canada Employment Insurance Commission set the national Employment Insurance (EI) premium rate for 2026 at $1.63 per $100 of insurable earnings. Quebec residents covered by the Quebec Parental Insurance Plan receive a $0.33 reduction, making their rate $1.30 per $100; employers, payroll administrators and workers with insurable earnings should use these rates when calculating EI contributions for 2026.
Summary
Summary#
The Canada Employment Insurance Commission set the national Employment Insurance premium rate for the year 2026 at $1.63 per $100 of insurable earnings. It also set a premium reduction of $0.33 for residents of Quebec covered under the Quebec Parental Insurance Plan, making the Quebec rate $1.30 per $100.
What it does#
- Officially establishes the EI premium rate for 2026 at $1.63 per $100 of insurable earnings.
- Applies a premium reduction of $0.33 for Quebec residents who are covered by the Quebec Parental Insurance Plan, so their rate is $1.30 per $100.
- Announces these figures under the Employment Insurance Act and related Employment Insurance Regulations.
Who's affected#
- People with insurable earnings in Canada.
- Residents of Quebec who are covered by the Quebec Parental Insurance Plan.
- Organizations and people who collect or remit EI premiums, such as employers and payroll administrators.
Why it matters#
- The numbers determine how much is charged and collected from pay for EI in 2026, so they affect take-home pay and payroll costs.
- Quebec residents covered by the Quebec Parental Insurance Plan will pay $0.33 less per $100 of insurable earnings than the national rate.
- Payroll systems, paycheque calculations, and employer remittances will need to use these rates for the 2026 year.
Key topics
Source: Canada Gazette