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 2009 calendar year, the employment insurance rate is 1.73% on maximum insurable earnings of $42,300. The maximum contribution for an employee is $731.79 and the maximum contribution for an employer is $1,024.51 (1.4 times $731.79).
For more information on Employment Insurance, contact Human Resources Development Canada 391 York Avenue, Winnipeg, at 983-0813 or visit the Human Resources Canada Development Web site.