T1-2023 Employment Insurance Premiums on
Self-Employment and Other Eligible Earnings 		Schedule 13

Complete this schedule to calculate the amount of your employment insurance (EI) premiums on self-employment and other eligible earnings only 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.

Attach a copy of this schedule to your paper return.

For more information, contact Service Canada or visit servicecanada.gc.ca.

Employment Insurance Premiums on Self-Employment and Other Eligible Earnings (Calculate ?   Yes  No)
               

Net self-employment income
Enter the total amounts from line 12200 and lines 13500, 13700, 13900, 14100, and 14300 of your return. If you received a T4 slip for self-employment income with EI premiums in box 18, do not include any net income (or net loss) reported on lines 13500, 13700, 13900, 14100 and 14300 of your return for that slip.(1)
(if negative, enter "0")		  1 
If you are not eligible to participate in the EI program as an employee of a corporation 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.(2) 54493 +  2 
If you are a registered Indian, or a person entitled to be registered under The Indian Act, who earned tax-exempt self-employment income on a reserve in Canada, enter your total tax-exempt self-employment income. 54494 +  3 
Add lines 1 to 3. Net self-employment income =  4 
 
               
(1) This may be the case if any of the following situations apply:
  • You are a barber, hair dresser, taxi driver or a driver of other passengers-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
  • You are a self-employed fisher.
 
(2) 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 your employer made to your employee group RRSP where access to the funds is restricted
  • certain amounts your employer paid you to cover the waiting period or to increase the maternity, parental, compassionate care, or family caregiver benefits
  • top-up amounts your employer paid you in addition to worker's compensation benefits
 
If you received any of these amounts, go to canada.ca/revenue-agency or contact the CRA to determine the amount to exclude from line 2.
 
2

You do not have to pay any premiums on your self-employment and other eligible earnings if your total EI premiums from:
  • boxes 18 and 55 of all your T4 slips is $1002.45 or more (for residents of a province or a territory other than Quebec)
  • box 18 of all your T4 slips is $781.05 or more (for residents of Quebec)
If either of these conditions apply to you, enter "0" on line 9 or line 10 below, whichever applies, and attach a copy of this schedule to your paper return.
               
 

Total EI insurable earnings
Maximum insurable earnings  5 
 
Total EI insurable earnings (amount from box 24 of all your T4 slips; if box 24 is blank, enter the amount from box 14 unless box 28 shows that the T4 earnings are EI-exempt) (3) 54780 -  6 
Line 5 minus line 6 (if negative, enter "0") =  7 
 
Enter whichever is less: amount from line 4 or line 7.  8 
 

EI premiums payable on self-employment and other eligible earnings
Residents of a province or a territory other than Quebec:
Multiply the amount from line 8 by 1.63%.		 (maximum $1,002.45) =  9 
Residents of Quebec:
Multiply the amount from line 8 by 1.27%.		 (maximum $781.05) =  10 
Enter the amount from line 9 or line 10 on line 31217 and line 42120 of your return.
 
(3) Include employment income that you did not get a T4 slip for.