5.12 Exceptions from EI
Most earnings, benefits and allowances attract EI premiums, with certain exceptions, including:
- contributions to an employee's group RRSP if the employees are not permitted to withdraw until they retire or cease employment,
- a retiring allowance and
- certain automobile and travel expense allowances.
You can use the payroll deduction tables to calculate the EI deduction.
Your accountant can assist you in determining whether you must pay EI premiums on benefits and allowances.