Federal Employment Insurance
Employment Insurance is levied at the federal level in Canada. Both the employee and the employer contribute to the plan, but the employer contributes an amount equal to 1.4 times the amount paid by the employee.
For the 2015 calendar year, the employment insurance rate is 1.88% on maximum insurable earnings of $49,500. The maximum contribution for an employee is $930.60 and the maximum contribution for an employer is $1,302.84 (1.4 times $930.60)
For more information on Employment Insurance, contact Service Canada, 393 Portage Avenue, Unit 122, Winnipeg, at 1-800-622-6232 or visit the Service Canada web site.