What is the EI rate for 2027?
From January 1, 2027, the employee EI premium rate is 1.64% (up from 1.63%) on insurable earnings up to $70,800 (up from $68,900). The most you pay in the year is $1,161.12. In Quebec the rate is 1.29% and the maximum is $913.32.
Employers pay 1.4 times the employee premium. That makes the employer maximum $1,625.57 outside Quebec and $1,278.65 in Quebec.
Our calculators use 2026 rates until January 1, 2027. Nothing on your pay stub changes before then.
EI 2026 vs 2027
| 2026 | 2027 | |
|---|---|---|
| Employee rate (outside Quebec) | 1.63% | 1.64% |
| Employee rate (Quebec) | 1.30% | 1.29% |
| Maximum insurable earnings | $68,900 | $70,800 |
| Max employee premium (outside Quebec) | $1,123.07 | $1,161.12 |
| Max employee premium (Quebec) | $895.70 | $913.32 |
| Max employer premium (outside Quebec) | $1,572.30 | $1,625.57 |
| Max employer premium (Quebec) | $1,253.98 | $1,278.65 |
The rate in Quebec is lower because Quebec runs its own parental insurance plan (QPIP), so Quebec workers pay a smaller EI rate and QPIP premiums on top.
What it means for your paycheque
The rate change is one-hundredth of a percentage point. The bigger change is the higher earnings ceiling. If you earn more than $68,900, EI keeps coming off your pay for longer in the year.
Employee EI outside Quebec, for the full year. We calculated these as rate × insurable earnings, capped at the maximum.
| Annual earnings | EI in 2026 | EI in 2027 | Difference |
|---|---|---|---|
| $30,000 | $489.00 | $492.00 | $3.00 |
| $50,000 | $815.00 | $820.00 | $5.00 |
| $68,900 | $1,123.07 | $1,129.96 | $6.89 |
| $70,800 or more | $1,123.07 | $1,161.12 | $38.05 |
Per biweekly pay, a $2,000 gross pay has $32.60 of EI taken off in 2026 and $32.80 in 2027. A $3,000 gross pay goes from $48.90 to $49.20. Quebec is lower than both.
The top earners pay $38.05 more over the year. Most workers pay a few dollars more.
What employers pay
Employers pay 1.4 times the employee premium. At 1.64%, that is 2.296% of insurable earnings up to $70,800, to a maximum of $1,625.57 per employee outside Quebec. In Quebec the maximum is $1,278.65.
For a team, the increase adds up. Ten employees at or above the maximum cost you about $532.70 more per year in employer EI than in 2026 ($1,625.57 − $1,572.30 = $53.27 each). Use the payroll deductions calculator to see the employee and employer split per pay at 2026 rates.
What is not out yet
The 2027 Canada Pension Plan (CPP) numbers and the 2027 tax brackets are separate from EI. We will update our calculators to 2027 on January 1 once the CRA publishes its January payroll tables. We do not quote CPP or bracket figures for 2027 on this page. For the CPP earnings ceilings the CRA has already published, see CPP 2027: new maximum pensionable earnings.
Check your own numbers
Our calculators use 2026 rates until January 1, 2027. To see what comes off your pay today, use the paycheque calculator or the hourly paycheque calculator. To read each line on your stub, see how to read your pay stub. For the full set of deductions at a given salary, see how much tax is deducted from your paycheque in Ontario.
Sources
- Employment and Social Development Canada: Canada Employment Insurance Commission confirms 2027 EI premium rate (September 14, 2026)
- CRA: EI premium rates and maximums
Estimate only. The yearly examples are our own arithmetic from the published rate and maximum. Not official payroll or tax advice.