Canadian Employment Insurance Calculator

For most people, the basic rate is 55% of your average weekly insurable earnings, up to a maximum. For 2026, the maximum insurable earnings ceiling is CAD 68,900, which gives a maximum weekly benefit of CAD 729. If you earn less than the ceiling, your benefit is simply 55% of your average weekly insurable earnings.

Service Canada totals your insurable earnings during your best weeks in the qualifying period, divides by the required number of best weeks (the divisor), and multiplies by 55%. The divisor ranges from 14 to 22 weeks based on your regional unemployment rate — fewer weeks where unemployment is higher.

Best weeks are the weeks in your qualifying period in which you earned the most. Using the highest-earning weeks means that low-earning or part-time weeks do not drag down your benefit rate. The number used (the divisor) depends on the regional unemployment rate.

No. EI insures earnings only up to the maximum insurable earnings of CAD 68,900 per year in 2026 (about CAD 1,325 per week). Earnings above that ceiling are not insured, so the weekly benefit is capped at CAD 729 regardless of how much more you earn.

If your net family income is CAD 25,921 or less per year, you have children, and you (or your spouse) receive the Canada Child Benefit, you may be eligible for the EI Family Supplement. It can raise your benefit rate above 55%, up to a maximum of 80%, depending on family income and number of children.

Yes. EI benefits are taxable income. Federal and provincial or territorial taxes are deducted from your payments. Because the deducted amount may not cover your full tax obligation, you could owe additional tax, or receive a refund, when you file your return.

Regular benefits are generally payable for 14 to 45 weeks, depending on the number of insurable hours you accumulated and the unemployment rate in your region. Under a temporary measure, qualifying long-tenured workers may receive up to 20 additional weeks (to a maximum of 65 weeks) for claims within the eligible window.

Normally a one-week waiting period applies before benefits begin, like a deductible. Under a temporary measure, this waiting period is waived for claims established within the eligible window (currently to 10 October 2026). Check Service Canada for the current rules.

You apply online through Service Canada as soon as you stop working — you do not need to wait for your Record of Employment (ROE). You will need your Social Insurance Number, banking details for direct deposit, and details of your recent employment. Apply within four weeks of your last day of work to avoid losing benefits.

Yes, through the Working While on Claim rules. You can keep a portion of your earnings, but earnings above the allowable threshold reduce your EI payment. You must report all earnings accurately on your bi-weekly reports. Failing to report can lead to penalties.

The ROE is the form your employer completes showing your insurable hours, earnings, and the reason you stopped working. Service Canada uses it to assess your claim. Many employers submit the ROE electronically. You can still apply for EI before your ROE is issued.

In 2026, employees pay 1.63% of insurable earnings (CAD 1.63 per CAD 100) up to the maximum insurable earnings of CAD 68,900 — a maximum annual employee premium of CAD 1,123.07. Employers pay 1.4 times the employee rate (maximum CAD 1,572.30). Once your earnings reach the ceiling, premiums stop for the year.

Quebec administers its own Quebec Parental Insurance Plan (QPIP), which funds maternity, paternity, parental, and adoption benefits. Because those benefits are provided provincially, the federal EI premium rate is lower for Quebec residents — 1.30% in 2026 (maximum employee premium CAD 895.70).

Self-employed workers can opt in to EI special benefits (sickness, maternity, parental, caregiving) through an agreement with the Canada Employment Insurance Commission. They pay the employee premium rate but not the employer portion. For 2026, the minimum self-employed earnings to access special benefits is CAD 9,254. Self-employed workers cannot claim regular (job-loss) benefits.

Beyond regular benefits, EI includes sickness (up to 26 weeks), maternity (up to 15 weeks), parental (standard up to 35 weeks per parent at 55%, or extended up to 61 weeks at 33%), and caregiving benefits. All use the 55% rate (or 33% for extended parental), up to the same weekly maximum.

Under a temporary measure, a long-tenured worker is generally someone who paid at least 30% of the maximum annual EI premium in 7 of the last 10 years and received 35 weeks or less of regular or fishing benefits in the last 3 years (156 weeks). Qualifying workers may receive up to 20 additional weeks of regular benefits for claims within the eligible window.

Yes. Each employer deducts premiums up to the annual maximum. If you work for more than one employer and your combined premiums exceed the annual maximum, the CRA refunds the excess when you file your personal income tax and benefit return.