The 2027 Employment Insurance numbers are out, and two of them are making the rounds: a rate of $1.64 per $100 of salary and maximum insurable earnings of $70,800. The first one does not apply in Quebec, where the rate actually drops to $1.29. Here is what these numbers change on a Quebec paycheque, and the salary above which you will pay more than in 2026.
The 2027 numbers, in Quebec and elsewhere in Canada
Two words of vocabulary first. Maximum insurable earnings is the salary ceiling you contribute on: above it, EI stops taking anything at all, however much you earn. The rate is quoted in dollars per $100 of salary, so $1.29 per $100 is simply 1.29%.
The EI premium rates and maximums published by the Canada Revenue Agency give this, on the employee side:
| Quebec 2026 | Quebec 2027 | Elsewhere 2026 | Elsewhere 2027 | |
|---|---|---|---|---|
| Maximum insurable earnings | $68,900 | $70,800 | $68,900 | $70,800 |
| Employee rate | 1.30% | 1.29% | 1.63% | 1.64% |
| Maximum premium | $895.70 | $913.32 | $1,123.07 | $1,161.12 |
Swipe the table sideways to see every column.
Two movements in opposite directions, then. The ceiling rises by $1,900 everywhere in the country. But the Quebec rate goes down by one cent per $100, while the rate for the rest of Canada goes up by one cent.
Why Quebec contributes less
Quebec pays a reduced rate because it insures part of the risk itself. Maternity, paternity, adoption and parental benefits are paid there by the Quebec Parental Insurance Plan, the QPIP, and not by federal Employment Insurance. The federal plan therefore has no such benefits to fund in Quebec, and it asks for a lower premium in return.
The 2027 actuarial report on the premium rate puts a figure on the gap: $1.64 per $100 for the country as a whole, $1.29 in Quebec.
The trade-off is visible on the pay stub. In Quebec, a QPIP deduction sits alongside the EI one. A lower federal rate does not mean you pay less overall.
The test is where you work, not where you live
This is the most common confusion on the subject. The reduced rate does not depend on your address. The CRA's Quebec payroll deductions tables state it plainly:
A reduced EI rate applies when the province of employment is Quebec.
In practice: if you live in Gatineau and your employer reports your position in Ontario, the regular rate is the one withheld from your pay, not the Quebec one. And if you live in Ontario for a job reported in Quebec, it is the other way around.
What it changes on your premium
The rate goes down, the ceiling goes up: depending on your salary, one or the other wins.
If your salary stays below the old ceiling of $68,900, the higher ceiling does not concern you. You simply pay 1.29% instead of 1.30%, so slightly less. If your salary is above the new ceiling, you pay the maximum premium for the year, and that is the number that went up.
| Annual gross salary | 2026 premium | 2027 premium | Difference |
|---|---|---|---|
| $40,000 | $520.00 | $516.00 | -$4.00 |
| $55,000 | $715.00 | $709.50 | -$5.50 |
| $65,000 | $845.00 | $838.50 | -$6.50 |
| $68,900 | $895.70 | $888.81 | -$6.89 |
| $70,800 and up | $895.70 | $913.32 | +$17.62 |
The tipping point sits around $69,400. That is the salary at which 1.29% gives back exactly the old maximum premium of $895.70. Below it, your 2027 premium is lower than your 2026 one; above it, it is higher.
Where EI sits in the whole paycheque
EI is only one of the five mandatory deductions on a Quebec paycheque. The four others are federal tax, Quebec tax, the Quebec Pension Plan — the public retirement plan, known as the QPP — and the QPIP. The Quebec net salary calculator applies all of them to the gross figure you give it.
Here is the full breakdown on a salary of $70,800, the new ceiling, using the 2026 figures, the ones in force today:
| What gets withheld | Annual gross | Share of gross |
|---|---|---|
| Federal tax | −$6,208 | 8.8% |
| Provincial tax | −$7,044 | 9.9% |
| QPP | −$4,240 | 6.0% |
| Employment Insurance | −$896 | 1.3% |
| QPIP | −$304 | 0.4% |
| Total withheld | −$18,693 | 26.4% |
| Annual net | $52,107 | 73.6% |
The "Employment Insurance" line there reaches the 2026 maximum premium, $895.70. On the same salary in 2027, it will climb to $913.32. The other deductions each have their own ceiling and their own rate, revised separately.
That table says the essential thing: EI is by far the smallest of the five deductions. A few dollars more or less per year on that line does not move your net pay.
If you collect benefits
Maximum insurable earnings are not only used to take money in. They also cap what EI pays out. The maximum weekly benefit rate rises to $749 for 2027, up from $729 in 2026.
That cap only concerns higher salaries. The benefit is calculated from your average insurable earnings, and the maximum only bites above a certain income.
If you work while you are receiving benefits, what you keep follows further rules again: see working while on EI benefits.
What to check on your first 2027 pay
- The rate withheld should be 1.29% if your province of employment is Quebec, and 1.64% otherwise.
- The deduction stops once the maximum premium for the year is reached: $913.32 in Quebec, $1,161.12 elsewhere in Canada.
- Below roughly $69,400 of salary, your 2027 premium will be slightly lower than your 2026 one. Above it, slightly higher, by $17.62 at most.
Frequently asked questions
How much EI will I pay in 2027 in Quebec?
In Quebec, the employee premium rate is 1.29% of salary in 2027, withheld up to maximum insurable earnings of $70,800. The maximum annual premium is therefore $913.32. If you earn less than that ceiling, you pay 1.29% of your salary: for example $645.00 on a salary of $50,000.
Why is the Quebec rate lower than the rate for the rest of Canada?
Because Quebec pays maternity, paternity, adoption and parental benefits itself, through its Quebec Parental Insurance Plan (QPIP). Federal Employment Insurance has no such benefits to fund in Quebec and therefore asks for a reduced premium there: 1.29% in 2027, against 1.64% elsewhere in Canada. In exchange, Quebec workers also contribute to the QPIP, a separate deduction on the pay stub.
Will I pay more or less EI than in 2026?
Both cases exist. The Quebec rate drops from 1.30% to 1.29%, but the salary ceiling you contribute on rises from $68,900 to $70,800. Below roughly $69,400 of salary, the lower rate wins and you pay slightly less. Above it, the higher ceiling wins: the maximum premium goes from $895.70 to $913.32, which is $17.62 more for the year.
What are maximum insurable earnings?
They are the salary ceiling on which the EI premium is withheld. It is $70,800 for 2027, against $68,900 in 2026. Above that amount, no further EI premium is taken off your pay, whatever your salary. The same ceiling is also used to calculate the maximum benefit amount.
I live in Quebec but work in Ontario: which rate applies?
The regular rate, 1.64% in 2027, not the reduced Quebec rate. What counts is not where you live but your province of employment, the one your employer reports for your position. The Canada Revenue Agency's payroll deductions tables say so explicitly: the reduced rate applies when the province of employment is Quebec.
What is the maximum EI benefit amount in 2027?
The maximum weekly benefit rate is $749 for 2027, against $729 in 2026. It is a cap: the actual benefit is calculated from your average insurable earnings and only reaches that maximum for higher salaries.