T4 Box 18 — Employee's EI premiums
Employment Insurance premiums withheld from your pay — applied at the CEIC-set annual rate on insurable earnings up to the annual Maximum Insurable Earnings (MIE).
At a glance — Box 18
- Box name
- Employee's EI premiums
- T1 line
- Line 31200 — EI premiums
- Check against
- Sum of EI amounts on pay stubs. See the year-notes block for the current year's rate, MIE, and maximum premium (rest-of-Canada and Quebec differ).
What Box 18 means
Box 18 shows EI premiums deducted from your pay. The Canada Employment Insurance Commission (CEIC) sets the annual employee rate each autumn, applied to insurable earnings up to the Maximum Insurable Earnings (MIE).
Quebec workers pay a lower EI rate because QPIP covers maternity and parental benefits — see Box 55 for Quebec QPIP premiums and the year-notes block for the current-year Quebec EI rate.
Tax return implications
- Claimable as a non-refundable tax credit at Line 31200.
- Determines your eligibility and benefit amount if you later claim EI.
For 2025 returns (file T1 by April 30, 2026 — self-employed June 15)
- Max EI premium — rest of Canada (2025)
- $1,077.48
- 1.64% × MIE $65,700. Employer pays 1.4× the employee rate on the same earnings.
- Max EI premium — Quebec (2025)
- $860.67
- 1.31% × MIE $65,700. Lower than rest-of-Canada because QPIP handles parental benefits separately (Box 55).
Values sourced from central CPP / EI config at build time — update automatically on FY rollover.
FAQ
Why is my Quebec EI smaller than a coworker's in Ontario?
Quebec workers pay a lower EI rate because the Quebec Parental Insurance Plan (QPIP) handles maternity/parental benefits instead of EI. You also contribute separately to QPIP via Box 55. See the year-notes block for the current-year rates.
Related T4 boxes
Box 24 — EI insurable earnings
The portion of your employment income that was subject to EI premiums during the year — capped at the annual Maximum Insurable Earnings (MIE).
Box 55 — Employee's PPIP (QPIP) premiums
Quebec Parental Insurance Plan premiums withheld from Quebec employees — provides maternity, paternity and parental benefits.
Box 56 — PPIP insurable earnings
The portion of Quebec employment income subject to QPIP premiums — capped at the annual QPIP ceiling (set by Revenu Québec).
Box 14 — Employment income
Your total gross employment income for the year before any deductions — salary, wages, bonuses, commissions, taxable benefits and most other pay.
Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.
Sources
T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).