Types of Employment Insurance Benefits in Canada
There are seven main types of Employment Insurance benefits in Canada: regular, sickness, maternity, parental, compassionate care, family caregiver, and fishing benefits. Regular benefits support workers who lose their job through no fault of their own. The other types cover time away from work for illness, a new baby, a seriously ill family member, or seasonal fishing work. Most EI benefits pay 55 percent of your average weekly insurable earnings, up to $729 a week in 2026. Extended parental benefits pay 33 percent over a longer period. Each type has its own rules for insurable hours and the number of weeks you can claim. All EI benefits are taxable, so they also affect your next tax return. This guide explains each type in plain terms.
What Is Employment Insurance in Canada?
Employment Insurance is a federal program that replaces part of your income when you can’t work for reasons covered by the program. Service Canada runs it, and premiums deducted from every paycheque fund it. In 2026, employees pay 1.63 percent of insurable earnings, up to a maximum premium of $1,123.07 a year. Employers pay 1.4 times the employee amount on top of that.
The maximum insurable earnings for 2026 are $68,900. Service Canada uses this limit to cap your weekly benefit at $729, no matter how much you earned before. A Calgary engineer earning $120,000 and a retail worker earning $70,000 both reach the same $729 maximum. Our guide on How Much Employment Insurance in Canada shows how the weekly amount is worked out.
EI only pays when you have enough insurable hours from a job where premiums were deducted. Your employer reports those hours and earnings on a Record of Employment (ROE) when your job ends or you go on leave. Without an ROE, Service Canada can’t process your claim. Ask your employer to file it right away so your first payment isn’t delayed.
Types of Employment Insurance Benefits in Canada
Each of the seven types of Employment Insurance benefits covers a different reason for being away from work. Here is who qualifies for each type, how long it lasts, and what it pays in 2026.
1. EI Regular Benefits
Regular benefits are for workers who lose their job through no fault of their own, such as a layoff, shortage of work, or the end of a contract. Calgary workers in oil and gas, construction, and tech often claim them during slow periods. You need between 420 and 700 insurable hours in the last 52 weeks, depending on the unemployment rate in your region.
Regular benefits last from 14 to 45 weeks, after a one week waiting period with no pay. You have to be ready and able to work, and you have to look for a job while you claim. You can work part time and keep 50 cents of your benefit for every dollar you earn, up to 90 percent of your previous weekly earnings.
2. EI Sickness Benefits
Sickness benefits pay up to 26 weeks when illness, injury, or quarantine stops you from working. You need a medical certificate from a doctor or nurse practitioner that shows how long you’ll be off. Your regular weekly earnings also have to drop by more than 40 percent because of the illness.
You need 600 insurable hours in the last 52 weeks to qualify. Many employers offer short term disability insurance that pays more than EI. When your employer’s plan is registered with Service Canada, it usually pays first. EI then covers any weeks left over after the private plan ends.
3. EI Maternity Benefits
Maternity benefits give up to 15 weeks of income to people who are away from work because they are pregnant or recently gave birth. Payments can start as early as 12 weeks before the due date. They can end as late as 17 weeks after the birth. The benefit rate is 55 percent of your average weekly earnings, up to $729 a week.
Only the birth parent can claim maternity benefits, and you need 600 insurable hours to qualify. Most parents take maternity benefits first and then move straight into parental benefits, without a gap. Tell Service Canada about both on the same application, so the switch happens automatically.
4. EI Parental Benefits
Parental benefits support parents caring for a newborn or a newly adopted child, and both parents can share them. Standard parental benefits pay 55 percent for up to 40 weeks shared, and one parent can take up to 35 of those weeks. Extended parental benefits pay 33 percent for up to 69 weeks shared, with one parent limited to 61 weeks.
Parents have to choose standard or extended when they apply, and they can’t switch once payments start. Extended benefits spread a smaller amount over more time, up to about $437 a week in 2026. Families planning their return to work should also read Child Care Expenses in Calgary, since daycare costs reduce your taxable income.
5. EI Compassionate Care Benefits
Compassionate care benefits pay up to 26 weeks when you need to care for a family member who has a significant risk of death within 26 weeks. A doctor or nurse practitioner has to sign a medical certificate confirming the risk. The benefit rate is 55 percent, up to the $729 weekly maximum.
The 26 weeks can be shared among family members, who can claim them at the same time or one after another. Each person needs 600 insurable hours. Under the program, “family member” includes close friends and neighbours who are treated like family. That makes this benefit much broader than most people expect.
6. EI Family Caregiver Benefits
Family caregiver benefits help you care for a family member who is critically ill or injured but not expected to die. The benefit for children gives up to 35 weeks to care for someone under 18. The benefit for adults gives up to 15 weeks to care for someone 18 or older.
Both pay 55 percent of earnings, and the weeks can be shared among eligible family members. You need a medical certificate and 600 insurable hours. You can’t receive family caregiver and compassionate care benefits for the same person in the same weeks. If the situation changes, you can move from one benefit to the other.
7. EI Fishing Benefits
Fishing benefits are for self employed fishers who work in commercial fishing and earn their income from catches. Instead of hours, you need between $2,500 and $4,200 in insurable fishing earnings, depending on your region’s unemployment rate. Benefits can last up to 26 weeks.
There are two claim periods each year: a summer season and a winter season. Fishers can make a claim based on earnings from either one. This type of EI matters most in Atlantic Canada and coastal British Columbia. Albertans rarely use it, but it’s still one of the seven types of Employment Insurance benefits.
Eligibility and How to Apply for EI Benefits?
This table compares eligibility, duration, and pay for each type of Employment Insurance benefit. Use it to find the benefit that fits your situation and check whether you have enough insurable hours before you apply.
| EI Benefit Type | Maximum Duration | Benefit Rate | Qualifying Requirement |
|---|---|---|---|
| Regular | 14 to 45 weeks | 55 percent | 420 to 700 hours |
| Sickness | 26 weeks | 55 percent | 600 hours |
| Maternity | 15 weeks | 55 percent | 600 hours |
| Parental (standard) | 40 weeks shared | 55 percent | 600 hours |
| Parental (extended) | 69 weeks shared | 33 percent | 600 hours |
| Compassionate care | 26 weeks | 55 percent | 600 hours |
| Family caregiver | 35 weeks (child) or 15 weeks (adult) | 55 percent | 600 hours |
| Fishing | 26 weeks | 55 percent | $2,500 to $4,200 in fishing earnings |
Apply online through Service Canada as soon as you stop working, even if you don’t have your ROE yet. If you wait more than four weeks after your last day of work, you can lose benefits. You’ll need your social insurance number, banking details for direct deposit, and the dates and reasons for any time off in the last 52 weeks.
Self employed people in Calgary can’t claim regular benefits, but they can opt in to special benefits like maternity, parental, and sickness. You have to register with Service Canada and wait 12 months before you can claim. You then pay premiums on your net self employment income, which you report on Form T2125 with your tax return.
Employers facing a slowdown can also use Work Sharing, a separate EI program that avoids layoffs. Everyone’s hours are reduced, and EI pays workers for the days they lose. Business owners can read our guide on Tax Deductions for Small Businesses to see how payroll costs and EI premiums affect their own tax bill.
How EI Benefits Are Taxed in Canada?
Every type of Employment Insurance benefit counts as taxable income, so EI affects your tax return the following spring. Service Canada withholds some income tax from each EI payment, but often not enough to cover your full bill. Each February, you get a T4E slip that shows the benefits paid and the tax withheld. You report the amount from Box 14 on line 11900 of your T1 return. If you also worked during the year, the combined income can push you into a higher tax bracket.
Some people have to pay back part of their regular benefits at tax time. If your 2026 net income is more than $86,125, you may have to repay 30 percent of the lesser of your regular benefits or your income above that limit. The repayment doesn’t apply to maternity, parental, sickness, or caregiving benefits. It also doesn’t apply if you didn’t get regular benefits in the past 10 years.
Our team in Calgary provides Personal Tax Returns in Calgary, Calgary Financial Statements, and Bookkeeping in Calgary for individuals and families who received EI during the year. Calgary Tax Consulting reports your T4E correctly and keeps any repayment as low as possible. If EI lowered your income this year, you may also qualify for other federal payments, so check the Canada Workers Benefit payment dates and the GST credit payment dates. We serve clients across Calgary, Airdrie, Cochrane, and Okotoks.
FAQs
Q. How many types of Employment Insurance benefits are there in Canada?
There are seven main types: regular, sickness, maternity, parental, compassionate care, family caregiver, and fishing benefits.
Q. How much does EI pay per week in 2026?
Most EI benefits pay 55 percent of your average weekly earnings, up to $729 a week. Extended parental benefits pay 33 percent, up to about $437 a week.
Q. How many hours do I need to qualify for EI?
Regular benefits need 420 to 700 insurable hours, depending on your region. Special benefits like sickness and maternity need 600 hours.
Q. Can self employed people get EI benefits?
Yes, but only special benefits like maternity, parental, and sickness. They have to register with Service Canada and wait 12 months before claiming.
Q. Are EI benefits taxable in Canada?
Yes. Every type of EI benefit is taxable, and you report it from your T4E slip on line 11900 of your return.