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EI Special Benefits for Self-Employed Canadians

2026 rules, premiums, benefit limits and an illustrative estimator for self-employed people who opt into EI special benefits.

2026 Self-Employed EI Estimator

This calculator is an illustrative estimate, not an EI eligibility decision. It uses your estimated 2026 net self-employment income for premiums and your 2025 net self-employment earnings for a simplified benefit-rate estimate. Service Canada determines the final entitlement and amount.

Used to estimate 2026 EI premiums; premiums are paid on self-employment income up to the annual maximum.
Used for this simplified 2026 benefit-rate estimate and the $9,254 minimum-earnings test.
Quebec has a separate provincial parental insurance plan and a lower federal EI premium rate.
The agreement must be active for at least 12 months before self-employed EI special benefits can be received.

2026 eligibility rules that matter

Requirement2026 rule
Who can participateYou generally need to be a Canadian citizen or permanent resident, own your business, or control more than 40% of a corporation's voting shares.
AgreementEnter into the agreement with the Canada Employment Insurance Commission through My Service Canada Account and keep it active for at least 12 months before receiving special benefits.
2026 minimum earningsAt least $9,254.00 of net self-employed earnings in 2025, for claims established in 2026.
Reduction in business activityYou must have reduced the time you spend working on the business by more than 40% for at least one week and meet the conditions of the specific benefit claimed.
Premiums outside Quebec1.63% of self-employment income, up to $1,123.07 in 2026.
Premiums in Quebec1.30% of self-employment income, up to $895.70 in 2026. Quebec administers maternity and parental benefits through QPIP.

What special benefits are available?

BenefitRateMaximum for one claimantKey point
Maternity benefits55%15 weeksFor the person who is pregnant or has recently given birth. Not shared between parents.
Standard parental benefits55%35 weeks (40 shareable)Up to 40 weeks can be shared between parents, but one parent can receive no more than 35 weeks.
Extended parental benefits33%61 weeks (69 shareable)Up to 69 weeks can be shared between parents, but one parent can receive no more than 61 weeks.
Sickness benefits55%26 weeksFor a person who cannot work for medical reasons.
Family caregiver benefits for children55%35 weeksFor care or support of a critically ill or injured child under 18; weeks can be shared among eligible caregivers.
Family caregiver benefits for adults55%15 weeksFor care or support of a critically ill or injured person 18 or older; weeks can be shared among eligible caregivers.
Compassionate care benefits55%26 weeksFor end-of-life care or support for a person with a serious medical condition and a significant risk of death within 26 weeks.

The 2026 federal EI maximum is $729.00 per week for benefits paid at 55%. Extended parental benefits are capped at $437.00 per week. These maximums do not mean every claimant will receive the maximum.

Registration and withdrawal

  • Register through the EI section of My Service Canada Account and review your self-employed agreement status there.
  • You can withdraw within 60 days without owing premiums; after 60 days, premiums are generally payable through December 31 of the withdrawal year.
  • After receiving self-employed special benefits, you cannot withdraw while remaining self-employed and must continue paying premiums.

Earnings while receiving EI

Self-employed claimants must report their work, hours and earnings while receiving EI. Continuing business activity is not automatically disqualifying, but you generally need to reduce the time devoted to your business by more than 40%. Earnings while on claim can also affect benefit payments.

How to apply

  1. Confirm that you meet the self-employed definition and the 2026 earnings and agreement requirements.
  2. Check your self-employed agreement status in My Service Canada Account.
  3. When you experience the event that qualifies for the specific benefit, apply as soon as the reduction in business activity occurs. Delaying a claim can affect benefits.
  4. Provide the documents required for your benefit, such as medical documentation or birth/adoption information where applicable.
  5. Report all required work, hours and earnings while receiving EI.

Tax treatment

EI benefits are taxable income. CRA says EI benefits are reported using the T4E information you receive, so include the taxable amount in the appropriate tax-return reporting for the year in which the benefit was paid.

Frequently Asked Questions

Self-employment by itself does not provide access to regular EI for a business slowdown or loss of work. A person may still qualify for regular EI through separate insurable employment if they meet the regular EI rules. The self-employed EI agreement described on this page provides access to special benefits, not regular EI.

For a 2026 claim, your agreement with the Canada Employment Insurance Commission must have been active for at least 12 months before you can receive EI special benefits. The 12-month rule is different from the usual EI waiting period for a claim.

For benefits claimed between January 1 and December 31, 2026, you generally need at least $9,254 of net self-employed earnings in 2025, in addition to the other eligibility conditions. The minimum is based on the calendar year before the year of the claim.

Outside Quebec, the 2026 self-employed EI premium rate is $1.63 per $100 of self-employment income, up to a maximum of $1,123.07. In Quebec, the federal EI rate is $1.30 per $100, up to $895.70, because Quebec operates its own parental insurance plan.

There are 6 categories of EI special benefits for participating self-employed people: maternity, parental, sickness, compassionate care, family caregiver benefits for children, and family caregiver benefits for adults. Quebec residents use the Québec Parental Insurance Plan for maternity and parental benefits rather than the federal EI maternity and parental program.

Yes, subject to the program rules. You can withdraw at any time unless you have already received self-employed special benefits. If you withdraw within 60 days of entering the agreement, you do not pay premiums. If you withdraw more than 60 days after entering the agreement, premiums are generally payable through December 31 of the withdrawal year. After receiving self-employed special benefits, you must continue paying premiums while you remain self-employed.

2026 key figures

EI premium outside Quebec1.63%
EI premium in Quebec1.30%
Maximum insurable earnings$68,900.00
Maximum weekly EI benefit$729.00
Extended parental weekly maximum$437.00
2026 prior-year earnings minimum$9,254.00
Agreement before benefits12+ months

Practical checklist

  • ✓ Confirm your self-employed status under EI rules.
  • ✓ Check your agreement date in MSCA.
  • ✓ Keep your prior-year net earnings records.
  • ✓ Know which special benefit fits your situation.
  • ✓ Report work, hours and earnings while on claim.
Manage EI in MSCA

Important scope note

This page is designed for general Canadian information. Quebec maternity and parental benefits are administered under QPIP, and someone with both self-employment and separate insurable employment may have a different benefit calculation. An official Service Canada decision controls eligibility and payment.