EI rates for 2027: the ceiling rises to $70,800
From January 1, 2027 employees outside Quebec pay 1.64% of insurable earnings in EI premiums, to a maximum of $1,161.12. The maximum insurable earnings rises from $68,900 to $70,800. Quebec pays 1.29%. The Canada Employment Insurance Commission confirmed all of it on September 14, 2026.
What was announced
- Maximum insurable earnings $68,900 to $70,800.
- Employee rate outside Quebec 1.64%, stated as $1.64 per $100, up one cent from 1.63%.
- Employee rate in Quebec 1.29%, stated as $1.29 per $100, down one cent from 1.30%.
- Employers pay 1.4 times the employee rate, as always.
- Maximum employee premium $1,161.12, maximum employer premium $1,625.57 per employee.
2026 against 2027
| Figure | 2026 | 2027 | Change |
|---|---|---|---|
| Maximum insurable earnings | $68,900 | $70,800 | +$1,900 |
| Employee rate, outside Quebec | 1.63% | 1.64% | +0.01% |
| Maximum employee premium | $1,123.07 | $1,161.12 | +$38.05 |
| Maximum employer premium | $1,572.30 | $1,625.57 | +$53.27 |
| Employee rate, Quebec | 1.30% | 1.29% | -0.01% |
| Maximum employee premium, Quebec | $895.70 | $913.32 | +$17.62 |
The rate barely moved. The ceiling did the work. Anyone earning $70,800 or more pays $38.05 more over the year, and their employer pays $53.27 more.
What it costs at your salary
Outside Quebec, for a full year of insurable employment.
| Salary | EI in 2026 | EI in 2027 | Difference |
|---|---|---|---|
| $40,000 | $652.00 | $656.00 | +$4.00 |
| $60,000 | $978.00 | $984.00 | +$6.00 |
| $68,900 (2026 ceiling) | $1,123.07 | $1,129.96 | +$6.89 |
| $70,800 (2027 ceiling) | $1,123.07 | $1,161.12 | +$38.05 |
| $100,000 | $1,123.07 | $1,161.12 | +$38.05 |
The take-home pay calculator switches to the 2027 figures once the CRA publishes its payroll tables, with 2026 kept available for filing. Until then it shows 2026, which is the year you are being paid in.
If you are claiming EI
Regular benefits pay 55% of your average weekly insurable earnings. The higher ceiling raises the cap on that payment from $729 a week in 2026 to $749 a week in 2027. Service Canada confirms the figure in January; $749 is 55% of $70,800 divided by 52, which is the formula it uses. The EI benefits calculator shows what you would receive and for how many weeks, using your region's unemployment rate.
What is not published yet
- The CRA's 2027 payroll deduction tables and formulas, which employers use.
- Service Canada's confirmed maximum weekly benefit for 2027.
- The QPIP premium rate and maximum insurable earnings for 2027, set by Revenu Québec.
- The 2027 CPP ceilings, announced by the CRA in early November. The CPP base rate for 2027 is already known and drops to 4.75%.
None of those will appear on this site until the responsible body has published them.
Related
See tax deadlines for 2027 for the filing and instalment dates, the RRSP deadline for the last day a contribution counts against 2026, and what changed in 2026 for the figures in force now.
Frequently asked questions
- What is the EI rate for 2027?
- 1.64% of insurable earnings, which the Commission states as $1.64 per $100, for employees outside Quebec. That is up one cent per $100 from 1.63% in 2026, and the same rate as 2025. Employers pay 1.4 times the employee rate.
- What is the maximum insurable earnings for 2027?
- $70,800, up from $68,900 in 2026. You stop paying EI premiums once your insurable earnings for the year reach that figure.
- How much EI will I pay in 2027?
- 1.64% of your insurable earnings, to a maximum of $1,161.12 for the year. If you earn $70,800 or more you pay the maximum, which is $38.05 more than the $1,123.07 maximum in 2026. Your employer pays $1,625.57.
- What is the EI rate in Quebec for 2027?
- 1.29%, stated as $1.29 per $100, down one cent from 1.30% in 2026. Quebec employees pay less because QPIP, not EI, pays maternity and parental benefits in Quebec. On the $70,800 ceiling the Quebec maximum works out to $913.32. The QPIP rate for 2027 is set separately by Revenu Québec and is not published yet.
- What is the maximum weekly EI benefit in 2027?
- EI regular benefits pay 55% of average weekly insurable earnings. On the $70,800 ceiling that is $749 a week, up from $729 in 2026. Service Canada publishes the confirmed figure in January; the amount here is worked out from the ceiling using its own formula.
- When does the new rate take effect?
- January 1, 2027. Premiums are deducted on earnings paid on or after that date, whatever period the work was done in. Your 2026 contributions are unaffected.
- Why did the ceiling go up when the rate barely moved?
- The maximum insurable earnings is indexed to growth in the average weekly earnings across Canada, so it rises most years regardless of the premium rate. The rate itself is set each September by the Canada Employment Insurance Commission using the seven-year break-even rate calculated by the Chief Actuary.
Sources
Every figure on this page comes from one of these primary sources. Data last verified .
- CRA T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026 (Rev. 26/06)
- CRA – CPP contribution rates, maximums and exemptions
- CRA – Second additional CPP (CPP2) contribution rates and maximums
- ESDC – EI maternity and parental benefits: how much you could receive
- CRA – EI premium rates and maximums
- CRA – Indexation adjustment for personal income tax and benefit amounts
- Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 150(1)(d) and s. 156.1(4): filing deadlines and balance-due day
- Canada Employment Insurance Commission – Canada Employment Insurance Commission confirms 2027 Employment Insurance premium rate (September 14, 2026)
- Service Canada – EI regular benefits: How much you could receive (modified 2026-08-31)
- Service Canada – EI regular benefits: Do you qualify (modified 2026-08-31)
- Service Canada – EI economic regions: current unemployment rates
- Service Canada – EI maternity and parental benefits: Do you qualify
- Québec.ca – QPIP: Choice of plan and types of benefits for a pregnancy or a birth (updated 2026-04-16)
- Québec.ca – QPIP: How is the benefit amount determined (updated 2026-02-26)
- Revenu Québec – Maximum insurable earnings and the QPIP premium rate (2026: $103,000)
Data verified . The CRA payroll tables and Service Canada's weekly maximum will be added when they are published.