T4 · Statement of Remuneration Paid
T4 box 18: employee's EI premiums
Your employer issues a T4 for every job you had during the year, by the end of February.
- What it is
- The employment insurance premiums taken off your pay. The yearly maximum is $1,077.48 for 2025 and $1,123.07 for 2026.
- Where it goes on your return
- Enter it on line 31200 of your return.
- How it affects your refund
- EI premiums give you a 15% federal credit, plus a provincial one.
- If you had two or more jobs and paid more than the maximum, the extra is refunded on line 45000.
- Quebec workers pay a lower EI rate because they also pay QPIP (box 55).
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Open the Tax Slip ReaderFrequently asked questions
What is T4 box 18 on my T4?
T4 box 18 is employee's EI premiums. The employment insurance premiums taken off your pay. The yearly maximum is $1,077.48 for 2025 and $1,123.07 for 2026.
Where do I put T4 box 18 on my tax return?
Enter it on line 31200 of your return.
Does T4 box 18 affect my tax refund?
EI premiums give you a 15% federal credit, plus a provincial one.
Other T4 boxes
Source: Canada Revenue Agency, T4 slip. General information, not tax advice.
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