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Employment Insurance (EI) provides temporary financial assistance to unemployed Canadians who have lost their jobs through no fault of their own. EI is funded by a contribution paid by both employers and employees from 'insurable employment'. Rates and wage limits can change each year and can be found at the CRA website. The 2024 EI rate is available on Gov.ca news. There is no age limit for deducting EI premiums.

Typically, 'insurable employment' includes employment in Canada under a contract of service, whereby the arrangement between the worker and the payer is an employer-employee relationship. However, there are some exceptions (Employment Insurance Act, ss 5 and 7). Most notable examples of employment not subject to EI premiums include:

1. Ìý

   •ÌýÌýÌýÌý employment in Canada by an international organisation

2. Ìý

   •ÌýÌýÌýÌý employment in Canada under an exchange program if the employment is not remunerated by an employer that is resident in Canada

3. Ìý

   •ÌýÌýÌýÌý casual employment for a purpose other than one's usual trade or business

4. Ìý

   •ÌýÌýÌýÌý employment