Self-employed special benefits – Premiums
Premiums
By entering into an agreement to participate in the Employment Insurance (EI) program as a self-employed person, you’ll need to start paying EI premiums. The premiums are paid yearly when you file your income tax return.
You'll pay $1.63 for every $100 you earn, to a maximum of $1,123.07 in 2026.
If you live in Quebec
In Quebec, you’ll pay $1.30 in EI premiums for every $100 you earn, to a maximum of $895.70 in 2026. This premium rate changes annually.
Your premiums will be lower than those for self-employed people who reside outside of Quebec since the province provides maternity, paternity, parental and adoption benefits under the Québec Parental Insurance Plan (QPIP).
EI premiums are based on your self-employment income for the entire calendar year, starting the year you enter into the agreement.
Submitting documents to Canada Revenue Agency
Each year, when you complete your income tax return, you must complete and submit a Schedule 13 (Employment Insurance Premiums on Self-Employment and Other Eligible Earnings) to the Canada Revenue Agency (CRA). For more information, visit Business or professional income or contact the CRA.
Once you’ve received benefits through the EI program, you must continue paying EI premiums for the duration of your self-employment and will not be able to withdraw from the program.