Payroll Canadian Pension Plan (CPP) and Employment insurance (EI) rates for Employees and Employers.
Federal EI premium rates and maximums
| Year | Maximum Annual Insurable Earnings | Rate(%) | Maximum Annual Employee Premium | Maximum Annual Employer Premium |
|---|---|---|---|---|
| 2018 | $51,700 | 1.66 | $858.22 | $1,201.51 |
| 2017 | $51,300 | 1.63 | $836.19 | $1,170.67 |
| 2016 | $50,800 | 1.88 | $955.04 | $1,337.06 |
| 2015 | $49,500 | 1.88 | $930.60 | $1,302.84 |
| 2014 | $48,600 | 1.88 | $913.68 | $1,279.15 |
| 2013 | $47,400 | 1.88 | $891.12 | $1,247.57 |
| 2012 | $45,900 | 1.83 | $839.97 | $1,175.96 |
| 2011 | $44,200 | 1.78 | $786.76 | $1,101.46 |
| 2010 | $43,200 | 1.73 | $747.36 | $1,046.30 |
| 2009 | $42,300 | 1.73 | $731.79 | $1,024.51 |
| 2008 | $41,100 | 1.73 | $711.03 | $995.44 |
| 2007 | $40,000 | 1.80 | $720.00 | $1,008.00 |
| 2006 | $39,000 | 1.87 | $729.30 | $1,021.02 |
| 2005 | $39,000 | 1.95 | $760.50 | $1,064.70 |
| 2004 | $39,000 | 1.98 | $772.20 | $1,081.08 |
| 2003 | $39,000 | 2.10 | $819.00 | $1,146.60 |
| 2002 | $39,000 | 2.20 | $858.00 | $1,201.20 |
| 2001 | $39,000 | 2.25 | $877.50 | $1,228.50 |
| 2000 | $39,000 | 2.40 | $936.00 | $1,310.49 |
| 1999 | $39,000 | 2.55 | $994.50 | $1,392.30 |
| 1998 | $39,000 | 2.70 | $1,053.00 | $1,474.20 |
| Year | Maximum Annual Pensionable Earnings | Basic Exemption Amount | Maximum Contributory Earnings | Employee And Employer Contribution Rate(%) | Maximum Annual Employee And Employer Contribution | Maximum Annual Self-employed Contribution |
|---|---|---|---|---|---|---|
| 2018 | $55,900 | $3,500 | $52,400 | 4.95 | $2,593.80 | $5,187.60 |
| 2017 | $55,300 | $3,500 | $51,800 | 4.95 | $2,564.10 | $5,128.20 |
| 2016 | $54,900 | $3,500 | $51,400 | 4.95 | $2,544.30 | $5,088.60 |
| 2015 | $53,600 | $3,500 | $50,100 | 4.95 | $2,479.95 | $4,959.90 |
| 2014 | $52,500 | $3,500 | $49,000 | 4.95 | $2,425.50 | $4,851.00 |
| 2013 | $51,100 | $3,500 | $47,600 | 4.95 | $2,356.20 | $4,712.40 |
| 2012 | $50,100 | $3,500 | $46,600 | 4.95 | $2,306.70 | $4,613.40 |
| 2011 | $48,300 | $3,500 | $44,800 | 4.95 | $2,217.60 | $4,435.20 |
| 2010 | $47,200 | $3,500 | $43,700 | 4.95 | $2,163.15 | $4,326.30 |
| 2009 | $46,300 | $3,500 | $42,800 | 4.95 | $2,118.60 | $4,237.20 |
| 2008 | $44,900 | $3,500 | $41,400 | 4.95 | $2,049.30 | $4,098.60 |
| 2007 | $43,700 | $3,500 | $40,200 | 4.95 | $1,989.90 | $3,979.80 |
| 2006 | $42,100 | $3,500 | $38,600 | 4.95 | $1,910.70 | $3,821.40 |
| 2005 | $41,100 | $3,500 | $37,600 | 4.95 | $1,861.20 | $3,722.40 |
| 2004 | $40,500 | $3,500 | $37,000 | 4.95 | $1,831.50 | $3,663.00 |
| 2003 | $39,900 | $3,500 | $36,400 | 4.95 | $1,801.80 | $3,603.60 |
| 2002 | $39,100 | $3,500 | $35,600 | 4.70 | $1,673.20 | $3,346.40 |
| 2001 | $38,300 | $3,500 | $34,800 | 4.30 | $1,496.40 | $2,992.80 |
| 2000 | $37,600 | $3,500 | $34,100 | 3.90 | $1,329.90 | $2,373.00 |
| 1999 | $37,400 | $3,500 | $33,900 | 3.50 | $1,186.50 | $2,373.00 |
| 1998 | $36,900 | $3,500 | $33,400 | 3.20 | $1,068.80 | $2,137.60 |
