T4 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).
At a glance — Box 24
- Box name
- EI insurable earnings
- T1 line
- Not reported on T1 directly
- Check against
- Usually equal to Box 14 up to the annual EI MIE. See year-notes block for the current MIE.
What Box 24 means
Box 24 shows your insurable earnings for EI purposes. For most employees, Box 24 equals Box 14 (employment income) up to the annual EI ceiling (MIE). Any income above the ceiling is not insurable.
Box 24 is used by Service Canada if you later claim EI benefits — your benefit rate is based on the best weeks of insurable earnings.
Tax return implications
- Not directly reported on the T1 — it is reference data for EI claims.
- If Box 24 equals zero, EI premiums were not deducted (e.g., you were exempt).
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.
Values sourced from central CPP / EI config at build time — update automatically on FY rollover.
Related T4 boxes
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).
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).