Employment Insurance – Information for employers

On this page

• Employers' responsibilities
• Preparing records of employment
• Deducting and remitting EI premiums
• Obtaining an EI premium reduction
• Supplementing EI benefits
• Managing changes to your workforce
• Reporting employee settlement payments

Employers' responsibilities

Service Canada works closely with employers to ensure that the Employment Insurance (EI) program is administered fairly and efficiently. You play an important role by meeting your responsibilities regarding the EI program.

Preparing records of employment

You must issue records of employment (ROEs) for employees who have received insurable earnings and who experience an interruption of earnings when they stop working. The ROE is the single most important document in the EI program.

For information on completing ROEs for employees, visit:

• ROE
• Employers: How to complete the ROE form
• How to complete the ROE for teachers and school board employees
• ROE Web

Deducting and remitting EI premiums

You must deduct EI premiums from your employees' insurable earnings, up to a yearly maximum. You must also contribute 1.4 times the amount of EI premiums that you deduct from your employees' pay.

Important notice about maximum insurable earnings for 2025.

For information on EI premiums, including how to calculate the amount to deduct from your employees' insurable earnings, visit Calculate payroll deductions and contributions.

Obtaining an EI premium reduction

EI premium reductions are granted through the EI Premium Reduction Program. If you provide your employees with a short-term disability plan that meets certain requirements, you may be entitled to pay an EI premium rate that is lower than the standard employer rate.

Supplementing EI benefits

You can provide supplemental payments to increase your employees' revenue while they're receiving EI benefits. Supplemental payments aren't deducted from employees' EI benefits when certain requirements are met.

You can provide 2 types of supplemental payments:

• supplemental payments provided through the Supplemental Unemployment Benefit (SUB) Program to employees receiving EI benefits during a period of temporary stoppage of work, training or illness
• supplemental payments ("top-ups") provided to employees receiving maternity, parental, compassionate care or family caregiver benefits

Managing changes to your workforce

As an employer, there are times when you may face economic downturns and other financial challenges that impact your business, including those that require you to reduce your workforce to remain competitive. The following services can help you navigate these challenges:

• Work-Sharing Program
• Work Force Reduction program due to downsizing
• Community Outreach and Liaison Service - Support for employers

Reporting employee settlement payments

If you need to pay financial compensation to an employee following an arbitration award or similar settlement, please contact the Employer Contact Centre to provide all relevant details.

Related links

• Information for employers: EI benefits for apprentices
• Automated earnings reporting system
• Report on hirings
• Request for payroll information form
• Request for reconsideration of an EI decision
• Digest of Benefit Entitlement Principles

Contact us

• Employer Contact Centre