On October 31, 2025, the CRA announced the 2026 reduced Employment Insurance (EI) premium rates for employers who provide qualified wage-loss plans to their employees. The reduced rates are as follows.
Outside Québec
| Category 1 | Category 2 | Category 3 | Category 4 | |
| Year | Multiple | Multiple | Multiple | Multiple |
| 2026 | 1.274 | 1.167 | 1.167 | 1.143 |
Within Québec
| Category 1 | Category 2 | Category 3 | Category 4 | |
| Year | Multiple | Multiple | Multiple | Multiple |
| 2026 | 1.242 | 1.107 | 1.108 | 1.078 |
Employers should:
- Review their eligibility for the reduced EI premium rate;
- Update their payroll systems accordingly for 2026; and
- Ensure that the reduced rate is applied to employee premiums and that all related records are retained for CRA verification.