Employment Insurance (EI) premium rates

In November 2011 it was announced that therefor 2012 would be limited to 5 cents per $100 of insurable earnings, and 10 cents for subsequent years.  The rates are set by the Canada Employment Insurance Financing Board (CEIFB), and rates for the coming year are normally announced in mid-November.

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 will increase to $6,222 on January 1, 2012, up from $6,000.

Year 2012 2011 2010 2009 2008 2007 2006 2005 2004
maximum insurable earnings $45,900 $44,200 $43,200 $42,300 $41,100 $40,000 $39,000 $39,000 $39,000
basic exemption nil nil nil nil nil nil nil nil nil
employee rate 1.83% 1.78% 1.73% 1.73% 1.73% 1.80% 1.87% 1.95% 1.98%
employee maximum $840 $786.76 $747.36 $731.79 $711.03 $720.00 $729.30 $760.50 $772.20
employer rate 2.562% 2.492% 2.422% 2.422% 2.422% 2.52% 2.618% 2.73% 2.772%
employer maximum $1,176 $1,101.46 $1,046.30 $1,024.51 $995.44 $1,008.00 $1,021.02 $1,064.70 $1,081.08
self-employed rate 1.83% 1.78% 1.73% n/a n/a n/a n/a n/a n/a

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