Employees who are also shareholders or owners of an employer are not eligible for EI coverage, and as such should not have EI premiums deducted from payroll amounts. EI exemptions also exist for certain other types of employees and/or employment situations (see CRA website for details). To exempt an employee from EI, check the 'EI Exempt' box on the 'Exemptions' tab of the webTOD calculator before calculating the deductions.
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