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In 2027, workers outside Quebec pay Employment Insurance premiums of 1.64% on insurable earnings up to $70,800, so the most a worker can pay for the year is $1,161.12. The employer pays 1.4 times the worker’s amount, up to $1,625.57 per employee. In 2026 the figures were 1.63%, $68,900 and $1,123.07, which makes the yearly maximum $38.05 higher.
What are the EI premium rate and earnings ceiling for 2027?
The Canada Revenue Agency lists the 2027 figures on its Canada Revenue Agency: EI premium rates and maximums page. The maximum insurable earnings are $70,800, up from $68,900 in 2026. That ceiling applies to a year of employment with one employer, so pay above $70,800 carries no extra premium. The table compares the two years for workers outside Quebec.
| Item | 2027 | 2026 |
|---|---|---|
| Employee rate | 1.64% | 1.63% |
| Maximum insurable earnings | $70,800 | $68,900 |
| Maximum employee premium | $1,161.12 | $1,123.07 |
| Maximum employer premium | $1,625.57 | $1,572.30 |
The ceiling rose by 2.76% (our calculation from the two official ceilings). The rate itself moved only one hundredth of a percentage point, from 1.63% to 1.64%, so most of the extra cost for higher earners comes from the higher ceiling.
How have EI premium rates changed since 2023?
The rate has stayed in a narrow band while the ceiling climbs every year. The table shows the official figures for workers outside Quebec.
| Year | Rate | Maximum insurable earnings | Maximum employee premium |
|---|---|---|---|
| 2023 | 1.63% | $61,500 | $1,002.45 |
| 2024 | 1.66% | $63,200 | $1,049.12 |
| 2025 | 1.64% | $65,700 | $1,077.48 |
| 2026 | 1.63% | $68,900 | $1,123.07 |
| 2027 | 1.64% | $70,800 | $1,161.12 |
The 2024 rate of 1.66% was the highest of the five years. The 2027 rate equals the 2025 rate. What pushes the maximum premium up from one year to the next is the ceiling.
How much EI will I pay in 2027 at different incomes?
Below the ceiling, the premium is your insurable earnings times 1.64%. The table is our calculation for a worker outside Quebec whose insurable earnings equal the yearly pay shown, with the same pay under 2026 rules next to it. These are not figures printed by the CRA. Your pay stub shows what your employer actually deducts.
| Yearly pay | Worker premium, 2027 | Same pay, 2026 rules | Employer premium, 2027 |
|---|---|---|---|
| $30,000 | $492.00 | $489.00 | $688.80 |
| $50,000 | $820.00 | $815.00 | $1,148.00 |
| $60,000 | $984.00 | $978.00 | $1,377.60 |
| $70,800 | $1,161.12 | $1,123.07 | $1,625.57 |
| $90,000 | $1,161.12 | $1,123.07 | $1,625.57 |
Take a worker who earns $60,000 and is paid every two weeks, 26 paycheques a year. The 2027 premium is $984.00, or about $37.85 per paycheque. Under 2026 rules the same pay would cost $978.00, so the change is $6.00 for the year. The employer’s share for that worker is $1,377.60.
A worker who earns $90,000 pays the same $1,161.12 as someone who earns $70,800. Once the ceiling is reached, EI premiums stop for the rest of the year, so the last paycheques of the year are a little bigger for people above the ceiling.
How much does the employer pay for EI in 2027?
The employer premium is 1.4 times the worker’s premium, up to $1,625.57 per employee for the year. It is an extra cost for the business on top of wages and does not come out of your pay. The Employment and Social Development Canada summary of the 2027 premium rate puts the employer rate outside Quebec at 2.30%. An employer with ten employees paid at or above the ceiling would owe up to $16,255.70 for the year (our calculation). Businesses that run payroll can check remittances with our payroll remittance calculator.
Is the EI rate different in Quebec in 2027?
Yes. Quebec runs its own parental insurance plan (QPIP), so Quebec workers pay a lower EI rate and pay QPIP premiums separately. For 2027 the CRA table shows 1.29% for Quebec workers, down from 1.30% in 2026, on the same $70,800 ceiling.
| Item, Quebec | 2027 | 2026 |
|---|---|---|
| Employee rate | 1.29% | 1.30% |
| Maximum employee premium | $913.32 | $895.70 |
| Maximum employer premium | $1,278.65 | $1,253.98 |
The QPIP rate and ceiling for 2027 have not been published yet (checked 31 October 2026), so the full Quebec payroll cost cannot be compared with 2026 yet. Our article on QPP and QPIP for 2027 tracks those figures, and the Quebec page covers the wider picture.
Who sets the EI premium rate?
The rate is tied to a seven-year forecast break-even rate, which the Senior Actuary calculates. That is the rate that would leave the EI Operating Account at zero after seven years. The Commission sets the rate each year, and the yearly change is limited to 5 cents per $100 of insurable earnings, although the Governor in Council may change that limit if it is in the public interest. For 2027 the break-even rate and the set rate are both 1.64%, as described in the Employment and Social Development Canada: summary of the 2027 actuarial report on the EI premium rate.
What do EI premiums pay for?
The premiums fund regular benefits for people who lose work through no fault of their own, and special benefits such as sickness, parental and compassionate care. The same ESDC page states the 2027 maximum weekly benefit rate at $749, up from $729 in 2026. Our article on the EI maximum weekly benefit for 2027 shows how that rate works, and EI regular benefits step by step walks through a claim.
What could change or what to watch?
The 2027 EI rate and ceiling are already printed by the CRA, so the thing to watch is your first paycheque of January: the deduction should use 1.64%, or 1.29% in Quebec. Payroll software that was not updated can show 2026 amounts. CPP is separate and has its own 2027 ceilings, covered in our CPP 2027 article. For a full pay estimate, try the 2027 take-home pay preview, which is a scenario tool, and see the side-by-side list on the 2026 vs 2027 tax numbers page. The EI maximums are also summarised on our CPP and EI maximum page.
Where does this information come from?
Rates and ceilings come from the Canada Revenue Agency page EI premium rates and maximums and the Employment and Social Development Canada page Summary of the 2027 Actuarial Report on the Employment Insurance Premium Rate. Examples are our own calculations from those published rates. Checked on 31 October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
What is the EI premium rate for 2027?
For 2027 the EI premium rate is 1.64% of insurable earnings for workers outside Quebec, and 1.29% for workers in Quebec. Employers pay 1.4 times the worker rate. The rate applies up to the maximum insurable earnings of $70,800.
What is the most I can pay in EI premiums in 2027?
Outside Quebec the maximum employee EI premium for 2027 is $1,161.12, which is 1.64% of the $70,800 ceiling. In Quebec the maximum is $913.32. Earnings above the ceiling with one employer carry no extra EI premium for that year.
How much does an employer pay for EI in 2027?
An employer outside Quebec pays 1.4 times the worker's premium, up to $1,625.57 per employee for 2027. In Quebec the employer maximum is $1,278.65. The employer's share is a business cost and is not deducted from the worker's pay.
How much EI will I pay on $50,000 in 2027?
Outside Quebec, EI on $50,000 of insurable earnings is $820.00 for 2027 (1.64% times $50,000). This is our calculation from the official rate. Under 2026 rules the same pay would cost $815.00. Your pay stub shows the actual deduction.
Is the EI premium higher in 2027 than in 2026?
Yes outside Quebec. The rate rises from 1.63% to 1.64% and the ceiling from $68,900 to $70,800, so the maximum premium goes from $1,123.07 to $1,161.12. In Quebec the rate edges down from 1.30% to 1.29%, while the maximum premium still rises.