Schedule 13

Quebec Employment Insurance Premiums on Self-Employment and Other Eligible Earnings

This calculator shows the amount of employment insurance (EI) premiums on self-employment and other eligible earnings for Schedule 13, only relevent if you have entered into an agreement with the Canada Employment Insurance Commission through Service Canada to participate in the EI program for access to EI special benefits.

Note This calculator is relevant to Quebec only. Click here if you wish to use the general calculator for Schedule 13 for other provinces

Schedule 13
Net self-employment income
Enter the total amounts from line 122 and lines 135 to 143 of your return. If you have self-employment income for which you received a T4 slip, with EI premiums shown in box 18, do not include any net income (or loss) you reported on lines 135 to 143 from that T4 slip (see note(a) below).(if negative, enter "0")1
If you are employed by a corporation but not eligible to participate in the EI program as an employee because you control more than 40% of the voting shares of that corporation, enter the amount from box 14 of all your T4 slips from that corporation unless note(b) below applies.5493+2
If you are a registered Indian, or person entitled to be registered under the Indian Act, and you earned tax-exempt, self-employment income on a reserve in Canada, enter your total tax-exempt self-employment income.5494+3
Add lines 1, 2, and 3=4
If your total EI premiums from box 18 and box 55 of all your T4 slips is $930.60 or more, you do not have to pay any premiums on your self-employment and other eligible earnings. Enter "0" on line 10 and attach a copy of this schedule to your return.
Maximum insurable earnings5
Total EI insurable earnings
Enter the total amount from box 24 of all your T4 slips. If box 24 is blank, use the amount from box 14, unless box 28 indicates that the T4 earnings are EI-exempt. If you have employment income for which you did not get a T4 slip, also enter that amount.5478-6
Line 5 minus line 6 (if negative, enter "0")=7
Enter the amount from line 4 or line 7, whichever is less.8
EI premium rate (%)x9
EI premiums payable on self-employment and other eligible earnings
Multiply line 8 by line 9.(maximum $762.30.60)=10
Enter the amount from line 10 on line 317 of your Schedule 1 and on line 430 of your return.

(a) This may be the case if you are in one of the following situations:

• you are a barber, a hairdresser, a taxi driver, or a driver of another passenger-carrying vehicle and you are not hired as an employee;

• you received income through a placement agency and you are not hired as an employee; or

• you are a self-employed fisher.

(b) Box 14 of your T4 slip may include certain amounts that are not insurable earnings, such as:

• non-cash benefits (other than the value of board and lodging);

• contributions made by your employer to your employee group RRSP where access to the funds is restricted;

• certain amounts paid by your employer to you to cover the waiting period or to increase the maternity, parental, or compassionate care benefits; and

• top-up amounts paid by your employer to you in addition to worker's compensation benefits.