One of the most common reasons why your employee’s EI contributions are zero, is because they have already reached the maximum employee contribution for the year.
To check if this is the case, you can either run the Employee Year-to-Date Report or the Payroll Category Report.
Note: For 2021, these are the employee maximums:
- Maximum federal employee premium is $889.54
- Maximum Quebec employee premium is $664.34
- Maximum federal and Quebec annual insurable earnings is $56,300
If your employee has reached these maximums, EI will not be deducted for the rest of your payrolls in 2021.
Note: For 2021, these are the employer maximums:
- Maximum federal employer premium is $1,245.36
- Maximum Quebec employer premium is $930.08
Employee Year-to-Date Report
- Navigate to Reports and find the Employee Year-to-Date report.
- Run the report for the employee whose EI is zero in their paycard and confirm if the employee has reached the maximum.
Payroll Category Report
- Navigate to your Payroll Reports and find the Payroll Category report.
- Run the report for the EI payroll category.
- Find the employee whose EI is zero in their paycard and confirm if the employee has reached the maximum.
For more information about EI premium rates and maximums, please visit the Government of Canada website: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html