Employment Insurance
Contribution Rates (2012)| Contribution | Rate |
|---|---|
| Employee (Québec) | 1.47% |
| Employee (other provinces and territories) | 1.83% |
| Employer (regular rate) | 1.4 times the employee contribution |
| Employer (reduced rate) | See table Reduced Rate for Businesses |
Updated on January 1, 2012
Maximum Annual Contribution and Maximum Insurable Earnings (2012)| Contribution | Amount |
|---|---|
| Employee (Québec) | $674.73 |
| Employee (other provinces and territories) | $839.97 |
| Employer (province of Québec) | $944.62 |
| Employer (other provinces and territories) | $1,175.96 |
| Maximum Insurable Earnings (MIE) | $45,900.00 |
Updated on January 1, 2012
Reduced Rate1 for Businesses (2012)| Category | Other provinces | Québec |
|---|---|---|
| Category 1 | 1.252 | 1.216 |
| Category 2 | 1.181 | 1.128 |
| Category 3 | 1.187 | 1.135 |
| Category 4 | - | 1.114 |
Updated on January 1, 2012
- Employers can benefit from a reduced employer contribution rate for Employment Insurance if they offer their employees an approved short-term disability insurance plan. For more information, please visit the Service Canada website.
Disclaimer: The information provided on this page by CGI Payroll Services Centre inc. (PSC) is for informational purposes only. PSC is not responsible for any informational errors or omissions on this page nor for any consequences stemming from the use of this information. In the event of a discrepancy between the information on this page and that provided by an authority, the latter shall prevail.