The Employment Insurance contribution rates for 2027 are set, and the headline change looks modest. Outside Quebec, workers will pay $1.64 for every $100 of insurable earnings, compared with $1.63 in 2026. Employers generally pay 1.4 times the employee rate, which the federal actuarial summary presents as $2.30 per $100. The less obvious change is that more of each employee's earnings will be subject to premiums. Maximum insurable earnings will rise from $68,900 to $70,800. For a worker who earns at least that much, the maximum annual employee contribution will be $1,161.12, an increase of $38.05. The corresponding employer maximum will be $1,625.57, up $53.27. Those figures matter to budgeting because the difference is not simply one cent multiplied by last year's payroll. Both the rate and the earnings ceiling have changed. Quebec requires its own calculation. The 2027 employee EI rate there is $1.29 per $100 and the employer rate is $1.81, reflecting the province's separate parental insurance system. The maximum EI contributions are $913.32 for an employee and $1,278.65 for an employer.
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