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Maximum insurable earnings (MIE) for 2025
is $65,700, up 3.96% from $63,200 in 2024. The maximums payable by
employers and employees for 2025 is up 2.7% from 2024.
Year
Maximum
Insurable
Earnings
(MIE)
Employee
Rate
Employee
Maximum
Employer
Rate
Employer
Maximum
Self-
Employed
Rate
Self-
Employed
Minimum
Earnings (1)
EI
Clawback
Threshold (2)
2025
$65,700
1.64%
$1,077.48
2.296%
$1,508.47
1.64%
$8,826
$82,125
2024
63,200
1.66%
1,049.12
2.324%
1,468.77
1.66%
8,492
79,000
2023
61,500
1.63%
1,002.45
2.282%
1,403.43
1.63%
8,255
76,875
2022
60,300
1.58%
952.74
2.212%
1,333.84
1.58%
8,092
75,375
2021
56,300
1.58%
889.54
2.212%
1,245.36
1.58%
7,555
70,375
2020
54,200
1.58%
856.36
2.212%
1,198.90
1.58%
7,279
67,750
2019
53,100
1.62%
860.22
2.268%
1,204.31
1.62%
7,121
66,375
2018
51,700
1.66%
858.22
2.324%
1,201.51
1.63%
6,947
64,625
2017
51,300
1.63%
836.19
2.282%
1,170.67
1.63%
6,888
64,125
2016
50,800
1.88%
955.04
2.632%
1,337.06
1.88%
6,820
63,500
2015
49,500
1.88%
930.60
2.632%
1,302.84
1.88%
6,645
61,875
2014
48,600
1.88%
913.68
2.632%
1,279.15
1.88%
6,515
60,750
2013
47,400
1.88%
891.12
2.632%
1,247.57
1.88%
6,342
59,250
2012
45,900
1.83%
839.97
2.562%
1,175.96
1.83%
6,222
57,375
2011
44,200
1.78%
786.76
2.492%
1,101.46
1.78%
6,000
55,250
2010
43,200
1.73%
747.36
2.422%
1,046.30
1.73%
n/a
54,000
2009
42,300
1.73%
731.79
2.422%
1,024.51
n/a
n/a
52,875
2008
41,100
1.73%
711.03
2.422%
995.44
n/a
n/a
51,375
2007
40,000
1.80%
720.00
2.520%
1,008.00
n/a
n/a
50,000
2006
39,000
1.87%
729.30
2.618%
1,021.02
n/a
n/a
48,750
2005
39,000
1.95%
760.50
2.730%
1,064.70
n/a
n/a
48,750
2004
39,000
1.98%
772.20
2.772%
1,081.08
n/a
n/a
48,750
(1) This is the
minimum net self-employment earnings that must have been earned in the
previous year in order to claim benefits.
However, special temporary measures lowered this amount to $5,289
for claims established between September 26, 2021 and September 24, 2022.
The amount of net earnings in 2020 was set at $5,000 effective January
3, 2021, to be eligible for benefits under the self-employed program in
2021, until September 2021. See EI
benefits for self-employed people on the Canada.ca website.
(2)
EI clawback threshold is 1.25 x maximum insurable earnings
Although there is no basic exemption for employment
insurance, if an employee's insurable earnings are $2,000 or less during
any year, their EI premiums are refunded in whole.
the average for the 12-month period ending April 30,
2024
divided by
the average for the 12-month period ending April 30,
2023
This % increase is then multiplied by the prior year MIE calculated
before rounding, and is then rounded down to the nearest multiple of one
hundred dollars.
EI Break-Even Rate
EI rates were previously set by the Canada
Employment Insurance Financing Board (CEIFB), which was dissolved. A new rate-setting
mechanism, which sets the EI premium rate annually at a seven-year
break-even rate, took effect in 2017. The break-even
rate for 2025 is 1.64% (1.66% for 2024), and the premium rate is also 1.64%
(1.66% for 2024).
EI for
Self-Employed
Self-employed persons who opt into the Employment Insurance program will pay the employee
rate, and are eligible only for special benefits. The annual
self-employment income required to qualify for special benefits increases
annually, as shown in the above table. See our
article on employment insurance for the
self-employed.
Employers who provide their employees with a short-term
disability plan may be able to pay less than the 1.4 x employee rate that most
employers pay. See EI
Premium Reduction Program - For Employers.
Historical EI Premium Rates
Premium rates for current and earlier years can be found on the
Canada Revenue Agency (CRA) web page EI
premium rates and maximums.
Note: Quebec started providing
their own parental benefits beginning January 1, 2006, so their
EI rates are lower. See the article on the Quebec
Parental Insurance Plan.
A September 2014 Department of Finance announcement announced the
introduction of a Small Business Job Credit. This credit applied to
small businesses with total EI premiums of less than $15,000 in 2015 or 2016.
The employer premium for these firms was $1.60 (x 1.4) per $100 of
insurable earnings, reduced from $1.88 (x 1.4). This works out to
2.24%, reduced from 2.632%, or a difference of $0.39 per $100 of insurable
earnings. The premium reduction was in addition to the premium
reduction related to Quebec's Parental Insurance Plan (QPIP).
Employee premiums remain unchanged.
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