Tax Filing Reminder
Each year when you file your taxes, you must complete and submit:
- Schedule 13 – Employment Insurance Premiums on Self-Employment and Other Eligible Earnings
Contact the CRA for more information.
EI Premium (Self Employed) Calculator
Understanding Employment Insurance premiums for self-employed individuals in Canada
How EI Premiums Work for Self-Employed Individuals
When you enter into an agreement to participate in the Employment Insurance (EI) program as a self-employed person, you must start paying EI premiums. This EI Premium (Self Employed) Calculator helps you understand how these premiums are calculated and what you can expect to pay.
Premiums are paid yearly when you file your income tax return and are based on your self-employment income for the entire calendar year, starting the year you enter into the agreement.
2026 EI Premium Rates for Self-Employed Individuals
Outside Quebec
$1.63
per $100 of earnings
Maximum: $1,123.07
Standard rate for self-employed individuals outside Quebec
Quebec
$1.30
per $100 of earnings
Maximum: $895.70
Lower rate due to Quebec Parental Insurance Plan (QPIP)
Why are Quebec rates lower? Your premiums will be lower than those for self-employed people who reside outside of Quebec since the province provides maternity, paternity, parental and adoption benefits under the Québec Parental Insurance Plan (QPIP).
How EI Premiums Are Calculated
EI premiums are based on your self-employment income for the entire calendar year, starting the year you enter into the agreement. The calculation follows these steps:
- Determine your net self-employment income for the calendar year (as reported on your tax return)
- Apply the premium rate based on your province of residence:
- Outside Quebec: $1.63 per $100 of earnings
- Quebec: $1.30 per $100 of earnings
- Apply the maximum cap – your total premiums cannot exceed the annual maximum:
- Outside Quebec: $1,123.07 (2026)
- Quebec: $895.70 (2026)
Example Premium Calculations
| Self-Employment Income |
Outside Quebec ($1.63 rate) |
Quebec ($1.30 rate) |
| $30,000 |
$489.00 |
$390.00 |
| $50,000 |
$815.00 |
$650.00 |
| $68,900 (maximum insurable) |
$1,123.07 (max reached) |
$895.70 (max reached) |
| $80,000 |
$1,123.07 (capped) |
$895.70 (capped) |
Maximum Insurable Earnings
For 2026, the maximum yearly insurable earnings amount is $68,900. This means:
- You only pay premiums on earnings up to $68,900
- Any self-employment income above this amount does not require additional EI premiums
- The maximum premium is calculated as: ($68,900 × Rate) ÷ 100
Submitting Documents to Canada Revenue Agency (CRA)
Schedule 13 – Employment Insurance Premiums on Self-Employment
Each year, when you complete your income tax return, you must complete and submit a Schedule 13 (Employment Insurance Premiums on Self-Employment and Other Eligible Earnings) to the Canada Revenue Agency (CRA).
This form calculates the EI premiums you owe based on your self-employment income for the year.
Where to get Schedule 13: The form is available on the CRA website or through your tax filing software. It must be submitted with your annual income tax return.
Important Rules to Remember
Once You're In, You Can't Withdraw
Once you've received benefits through the EI program, you must continue paying EI premiums for the duration of your self-employment and will not be able to withdraw from the program.
Key Points:
- Premiums are paid annually when you file your tax return
- Premiums start the year you enter into the EI agreement
- Rates and maximums are updated annually
- You must file Schedule 13 with your tax return each year
- Once you receive benefits, you cannot withdraw from the program
Special Rules for Quebec Residents
If you live in Quebec:
- You pay a lower EI premium rate: $1.30 per $100 of earnings (vs $1.63 elsewhere)
- Your maximum premium is lower: $895.70 (vs $1,123.07 elsewhere)
- The Quebec Parental Insurance Plan (QPIP) provides maternity, paternity, parental, and adoption benefits
- Your EI premiums are lower because QPIP covers these benefits separately
Frequently Asked Questions
The self-employed EI premiums calculator confirms you start paying premiums in the calendar year you register. If you register in June 2026, you pay on your total 2026 self-employment income — not just from June onward. Premiums are calculated annually through your tax return.
This EI premium estimator for self-employed people shows you pay through Schedule 13 with your annual tax return — not monthly or quarterly. The CRA calculates your premiums based on self-employment income and adds them to your tax balance. No separate payments required.
Yes. The self-employment EI contribution calculator calculates premiums each year based on that year's actual income. Low income year = lower premiums (e.g., $30,000 = $489 outside Quebec). High income year = up to the $1,123.07 maximum. No estimating or prepaying needed.
This self-employed EI benefits premium tool warns: if you've received benefits, you cannot opt out — ever. You pay premiums for your entire self-employment duration. If you've never claimed, you may request withdrawal, but approval isn't guaranteed. Think carefully before registering.
The self-employed EI premium rate calculator uses Schedule 13 — the official CRA form "Employment Insurance Premiums on Self-Employment." You file it yearly with your tax return. Get it from canada.ca, tax software (TurboTax, UFile), or your accountant. Required every year you're registered.
For 2026, the self-employed EI calculator uses $68,900 maximum insurable earnings. Premiums only apply up to this amount. Maximum premium outside Quebec: $68,900 × 1.63% = $1,123.07. Maximum premium in Quebec: $68,900 × 1.30% = $895.70. Any income above $68,900 pays no additional EI premiums.
⚠️This tool is for information purpose only. We do not guarantee any claim.
It is made based on data publicaly available on official website of concerned department.
Last Updated: March 2026 | Official Determination Required
