Canada sets 2027 EI worker rate at $1.64 per $100
Employees pay $1.64 per $100 of insurable earnings in 2027, and employers pay $2.30 per $100, with both rates taking effect January 1, 2027. Quebec is the exception: workers there pay $1.29 per $100 and employers pay $1.81 per $100, so don’t use the national rates for a Quebec payroll.
Quick answer
What 2027 Employment Insurance premium rate did the Canada Employment Insurance Commission confirm?
For 2027, employees outside Quebec pay $1.64 per $100 of insurable earnings, and employers pay $2.30 per $100. The rates take effect January 1, 2027. If you’re in Quebec, use the province’s lower rates: $1.29 per $100 for workers and $1.81 per $100 for employers.
- Worker maximum outside Quebec: $1,161.12 for 2027, an increase of $38.05.
- Employer maximum outside Quebec: $1,625.57 per employee for 2027, an increase of $53.27.
- Quebec worker maximum: $913.32 for 2027, an increase of $17.62.
- Earnings cap: 2027 maximum insurable earnings are $70,800, compared with $68,900 in 2026; check payroll against the 2027 rates and cap.
How do Quebec’s 2027 EI rates differ?
The Commission says Quebec’s rates differ because the province administers its own parental insurance plan, financed by Quebec workers and their employers.
A worker’s maximum annual contribution is $913.32 in 2027, up $17.62.
The Commission’s release confirming the 2027 rate is dated September 14, 2026.
Who pays the 2027 EI premiums? Outside Quebec, employees pay the 2027 EI rate of $1.64 per $100 of insurable earnings, and employers pay $2.30 per $100.
Quebec has separate employee and employer rates.
What are the 2026 and 2027 EI maximums?
The maximum insurable earnings for Employment Insurance rise from $68,900 in 2026 to $70,800 in 2027. Premiums are paid only up to that $70,800 cap.
The table below compares the 2026 and 2027 maximums.
| Item | 2026 | 2027 | Change in 2027 | Source |
|---|---|---|---|---|
| Maximum insurable earnings ($) | $68,900 | $70,800 | — | Government of Canada (2026) |
| Maximum annual worker contribution ($) | — | $1,161.12 | up $38.05 | Government of Canada (2026) |
| Maximum annual employer contribution per employee ($) | — | $1,625.57 | up $53.27 | Government of Canada (2026) |
| Maximum annual worker contribution, Quebec ($) | — | $913.32 | up $17.62 | Government of Canada (2026) |
| Maximum annual employer contribution per employee, Quebec ($) | — | $1,278.65 | up $24.67 | Government of Canada (2026) |
Employers pay 1.4 times the worker rate, so their maximum is higher, at $1,625.57 per employee.
Any earnings above $70,800 don’t attract premiums.
What should workers and employers check?
Use the official 2027 Employment Insurance rates and maximums to check payroll for the change that takes effect January 1, 2027.
- Start date: Confirm your payroll system applies the 2027 employee and employer rates from January 1, 2027.
- Earnings cap: Premiums are paid only up to the maximum, so stop EI deductions once a worker reaches the 2027 maximum insurable earnings.
- Annual totals: Check each worker’s and employer’s yearly EI contributions against the 2027 maximum contribution figures.
For other rate changes that affect payroll and pensions, see our CPP and OAS increases guide. This is a general payroll check, not personal financial or legal advice. For your own situation, talk to a qualified accountant or payroll adviser.
Frequently Asked Questions
Multiply your insurable earnings by $1.64, then divide by 100, to get the employee premium for 2027. Stop at the $70,800 maximum insurable earnings, since premiums aren’t paid on earnings above that cap. At the cap, the full-year worker contribution is $1,161.12.
No, the rate applies only to insurable earnings, at $1.64 per $100 for employees. Outside Quebec, employers pay $2.30 per $100 of insurable earnings in 2027.
What happens to EI deductions after an employee reaches the $70,800 cap?
Deductions stop once the employee reaches the $70,800 maximum insurable earnings for 2027.
Is the 2027 EI rate the same as the 2025 rate?
Yes. The 2027 employee EI rate is the same as the 2025 rate: $1.64 per $100 of insurable earnings outside Quebec.
Next step: Track other benefit and payroll dates on our benefit payment dates tracker.
Sources
- Canada Employment Insurance Commission confirms 2027 Employment Insurance premium rate (Government of Canada, September 14, 2026)
