EI Premium Rates & Maximums 2027
AnnouncedSet by the Canada Employment Insurance Commission on September 14, 2026
2027 EI Rates and Maximums
| Item | 2027 | 2026 for comparison |
|---|---|---|
| Maximum insurable earnings | $70,800[2, 3]Announced | $68,900[3] |
| Employee premium rate | 1.64% ($1.64 per $100)[1, 2, 3]Announced | 1.63% ($1.63 per $100)[3] |
| Maximum employee premium | $1,161.12[1, 2, 3]Announced | $1,123.07[3] |
| Employer premium rate1.4 times the employee rate, as published | $2.30 per $100[2]Announced | $2.28 per $100[2] |
| Maximum employer premiumPer employee | $1,625.57[2, 3]Announced | $1,572.30[3] |
| Maximum weekly benefit | $749[2]Announced | $729[2] |
What You'll Pay in 2027
| Insurable earnings | 2027 premium | 2026 premium | Change |
|---|---|---|---|
| $30,000 | $492.00 | $489.00 | +$3.00 |
| $50,000 | $820.00 | $815.00 | +$5.00 |
| $70,800the 2027 maximum | $1,161.12 | $1,123.07 | +$38.05 |
| $100,000 | $1,161.12 | $1,123.07 | +$38.05 |
drained.ca calculation from the official 2027 and 2026 rates and maximums[1, 2, 3]: insurable earnings, capped at the maximum, times the rate, for one employer outside Quebec, rounded to the cent. Each employer deducts premiums up to the annual maximum for your employment with that employer. If you had more than one employer and paid more than the maximum in total, the excess is refunded when you file your return (line 45000, EI overpayment).[3, 4]
Why Your EI Premium Went Up
EI premiums are set at the break-even rate the EI Senior Actuary forecasts for the next seven years: enough to cover EI costs and wipe out the account's accumulated deficit, with the rate allowed to move by at most 5 cents a year[2]. For 2027 the break-even rate rose 1 cent to $1.64 per $100[2].
The actuary puts a number on one driver. EI-funded measures for workers hit by tariffs, announced on August 25, 2026, add 2 cents per $100 to the break-even rate[2]. The federal government is also charging new spending to the same account, such as $2 billion over five years for provincial training agreements, announced on July 16, 2026[2].
The EI Operating Account, which premiums fund, is projected to be $15.6 billion in deficit at the end of 2026 and $16.7 billion at the end of 2027, when projected spending of $36.7 billion exceeds premiums of $35.6 billion[2]. These are official projections, not results.
The Commission's own description of the rules: “These measures ensure stable and predictable premium rates for employees and employers. It also ensures that EI contributions are only used for EI purposes.”[2]
Quebec EI Rates 2027
Quebec residents pay less because Quebec runs its own parental insurance plan, which replaces EI maternity and parental benefits there. The 2027 reduction is 35 cents per $100[2].
| Item | 2027 | 2026 for comparison |
|---|---|---|
| Employee premium rate, Quebec | 1.29% ($1.29 per $100)[2, 3]Announced | 1.30% ($1.30 per $100)[3] |
| Maximum employee premium, Quebec | $913.32[2, 3]Announced | $895.70[3] |
| Employer premium rate, Quebec | $1.81 per $100[2]Announced | not listed |
| Maximum employer premium, Quebec | $1,278.65[2, 3]Announced | $1,253.98[3] |
Self-Employed
Self-employed people can opt in to EI special benefits. They pay the employee rate only, with no employer portion, and in 2027 need at least $9,515 of self-employed earnings to qualify[2].
See Your Whole Tax Bill
EI is one line on your pay stub. The calculator adds federal and Alberta income tax, CPP and EI, and shows where the money goes. It uses 2026 rates until every 2027 figure is published.
Open the tax calculatorFrequently Asked Questions
What is the EI premium rate for 2027?
The 2027 EI premium rate is 1.64% of insurable earnings ($1.64 per $100) for employees outside Quebec, compared with 1.63% in 2026. Employers pay 1.4 times the employee rate ($2.30 per $100). It was announced by the Canada Employment Insurance Commission on September 14, 2026.
What is the maximum EI contribution for 2027?
The maximum employee EI premium for 2027 is $1,161.12, up $38.05 from $1,123.07 in 2026. The maximum employer premium is $1,625.57 per employee.
What are the maximum insurable earnings for 2027?
The maximum insurable earnings for 2027 are $70,800, up from $68,900 in 2026. Once your insurable earnings with an employer reach that amount, that employer stops deducting EI premiums for the year.
What is the maximum weekly EI benefit in 2027?
The maximum weekly EI benefit for 2027 is $749, up from $729 in 2026.
What is the 2027 EI rate in Quebec?
Quebec residents pay 1.29% of insurable earnings ($1.29 per $100) in 2027, up to $913.32 a year, because Quebec runs its own parental insurance plan. Employers in Quebec pay up to $1,278.65 per employee.
Why did the EI rate go up for 2027?
The rate is set at the seven-year break-even rate forecast by the EI Senior Actuary, which rose 1 cent to $1.64 per $100 for 2027. The actuary estimates that EI-funded measures announced on August 25, 2026 added 2 cents per $100. The EI Operating Account is projected to be $16.7 billion in deficit at the end of 2027.
Sources
Each bracketed number on this page links to the document below that contains the figure, with the table, row or section. Checked against these documents on September 28, 2026.
- [1]Employment and Social Development Canada, Canada Employment Insurance Commission confirms 2027 Employment Insurance premium rate (news release), published September 14, 2026. Where: Opening paragraph ("The rate for 2027 is set at $1.64 per $100 of insurable earnings for employees"); Paragraph beginning "The Commission also announced that the maximum insurable earnings" ("will increase by $38.05 to $1,161.12"); Opening paragraph ("$2.30 for employers, who pay 1.4 times the employee rate").
- [2]Canada Employment Insurance Commission (Employment and Social Development Canada), Summary of the 2027 Actuarial Report on the Employment Insurance Premium Rate, published September 14, 2026, last modified September 17, 2026. Where: Section "2027 premium rate" and Table 2; Section "Maximum Insurable Earnings" ("The MIE for 2027 is $70,800"); Table 2: Maximum Amounts of Premiums Payable, row "Workers"; Section "2027 premium rate" ("Employers pay 1.4 times the employee premium rate"); Table 2: Maximum Amounts of Premiums Payable, row "Employers"; Table 2 ("Employers $2.30") and Table 3, column "Employer contribution rate by employee (%)", row 2027; Table 3, column "Employer contribution rate by employee (%)", row 2026; Section "Maximum Insurable Earnings" ("The maximum weekly benefit rate for 2027 is $749, an increase from $729 in 2026"); Section "Maximum Insurable Earnings" ("an increase from $729 in 2026"); Section "Premium rate setting" ("Annual changes to the premium rate are subject to a legislated limit of 5 cents"); Section "Actuarial report: Main findings", subsection "7-year forecast break-even rate"; Section "Actuarial report: Main findings" ("an increase of 1-cent from the forecast 2026 rate of $1.63"); Section "2027 premium rate" ("These measures represent an incremental increase of 2-cents on the break-even premium rate, bringing the 7-year break-even rate for 2027 to $1.64"); Section "EI program changes announced between September 12, 2025, and July 22, 2026", item 7 "Labour Market Development Agreements"; Section "EI Operating Account projections" and Table 3, row 2026, column "Cumulative surplus (deficit) 31 December"; Section "EI Operating Account projections" and Table 3, row 2027, column "Cumulative surplus (deficit) 31 December"; Table 3, row 2027, column "Expenditures" ($ million); Table 3, row 2027, column "Net premiums" ($ million); Section "The Canada Employment Insurance Commission", subsection "Premium rate setting"; Section "Quebec Parental Insurance Plan premium reduction" and Table 2; Table 2, row "Workers residing in Quebec"; Table 2, row "Employers in Quebec" ($1.81); Table 2, row "Employers in Quebec"; Section "Quebec Parental Insurance Plan premium reduction" ("The 2027 QPIP reduction is 35 cents"); Subsection "Premium rate setting" ("The QPIP replaces EI maternity and parental benefits for Quebec residents"); Section "Self-employed workers" ("For 2027, the minimum amount of self-employed earnings is $9,515").
- [3]Canada Revenue Agency, EI premium rates and maximums. Where: Table "Federal EI premium rates and maximums", row 2027, column "Rate (%)"; Table "Federal EI premium rates and maximums", row 2027; Table "Federal EI premium rates and maximums", row 2026; Table "Federal EI premium rates and maximums", row 2026, column "Rate (%)"; Table legend, "Maximum annual employee premium" ("for their employment with that employer"); Table "Quebec EI premium rates and maximums", row 2027; Table "Quebec EI premium rates and maximums", row 2026.Note: The 2027 row (marked 'New') was present on 2026-09-28, although the page's 'Date modified' still read 2025-09-16.
- [4]Canada Revenue Agency, 2025 Income Tax and Benefit Return (5000-R), text version. Where: Step 6, line 45000 ("Employment insurance (EI) overpayment").