Employment Insurance - Important notice about maximum insurable earnings for 2026

2026 maximum insurable earnings and employee premium rates

The maximum insurable earnings is the income level up to which Employment Insurance (EI) premiums are paid. It determines the maximum weekly EI benefit rate for all types of benefits under the EI program.

Effective January 1, 2026

For all workers

The maximum insurable earnings is $68,900 ($65,700 in 2025). For example, if an employee earns $75,000 per year, premiums must be paid only on the first $68,900.

For workers outside Quebec

The employee's EI premium rate is $1.63 per $100 ($1.64 in 2025), with a maximum annual EI premium of $1,123.07 ($1,077.48 in 2025). The employer must deduct $1.63 for every $100 an employee is paid until the maximum annual EI premium is reached.

For workers in Quebec

The employee's EI premium rate is $1.30 per $100 ($1.31 in 2025), with a maximum annual EI premium of $895.70 ($860.67 in 2025).

Note: The premium rate is lower than in the rest of Canada because Quebec has its own maternity, parental, and adoption benefits under the Quebec Parental Insurance Plan.

Maximum weekly benefit rate

For claims beginning on or after December 28, 2025:

• the maximum weekly EI benefit rate is $729 ($695 in 2025)
• the maximum weekly benefit rate for extended parental benefits is $437 ($417 in 2025)

Guides and help for employers

• Automated Earnings Reporting System
• Employment Insurance - Supplemental Unemployment Benefit Program
• How to complete the record of employment (ROE) form
• How to complete the ROE for teachers and other school board employees
• EI Premium Reduction Program

Related links

• Access Record of employment on the Web for employers
• Report on Hirings user guide - File
• Weekly pay-periods worksheet
• Quebec Parental Insurance Plan - Information for employers
• EI premium rates and maximums - Calculate payroll deductions and contributions

Contact information

For assistance, please visit our dedicated contact pages:

• Employers: Employer Contact Center
• Individuals: Employment Insurance contact information for individuals