ESTIMATEEstimates as of 3 November 2026, for information only — not legal advice or a decision on your claim; Service Canada decides eligibility and the exact amount. 2026 figures from Canada.ca: 55% benefit rate, maximum insurable earnings $68,900, maximum $729 a week (extended parental 33%, $437). Regional rates for 11 October to 7 November 2026.
How much you repay: examples
Assume $12,000 of regular EI received in 2026 and no exemption:
| Net income (line 23400) | Excess over threshold | Repayment | Share of EI repaid |
|---|
| $80,000 | $0 | $0 | 0% |
| $86,125 | $0 | $0 | 0% |
| $90,000 | $3,875 | $1,163 | 10% |
| $100,000 | $13,875 | $3,600 | 30% |
| $110,000 | $23,875 | $3,600 | 30% |
| $125,000 | $38,875 | $3,600 | 30% |
| $140,000 | $53,875 | $3,600 | 30% |
The repayment can never exceed 30% of your regular benefits, so the most anyone repays on $12,000 of EI is $3,600. Net income here is line 23400 of your tax return — after deductions such as RRSP contributions, union dues and child care expenses — so an RRSP contribution can reduce or eliminate the clawback.
Worked example: severance plus EI
A worker earns $75,000 by the end of August, is laid off with $15,000 of severance and collects $729 a week of EI for 16 weeks ($11,664). Because 2026 claims are not reduced by severance, all three amounts land in the same tax year: net income $101,664, which is $15,539 over the threshold. Repayment: 30% × $11,664 = $3,499. A $16,000 RRSP contribution would bring net income under the line and save it entirely.
Who is exempt
- Infrequent claimants: if you received less than one week of regular benefits in the 10 tax years before 2026, you repay nothing on 2026 regular benefits. Note the test rolls forward: a claim that spans 2026 and 2027 can be exempt in 2026 but not in 2027.
- Special benefits: maternity, parental, sickness, compassionate care and family caregiver benefits are excluded from the calculation.
How it is collected
Your T4E shows your benefits and, in box 7, the 30% repayment rate if your regular benefits may be repayable. You calculate the amount on the social benefits repayment chart when you file, and it is entered on line 42200 of your return; it is also deductible on line 23500 so it is not taxed twice. If you expect to owe it, you can ask Service Canada to deduct extra tax from your EI payments, or set the money aside.
Thresholds by year
| Tax year | Max insurable earnings | Repayment threshold |
|---|
| 2024 | $63,200 | $79,000 |
| 2025 | $65,700 | $82,125 |
| 2026 | $68,900 | $86,125 |
FAQ
What is the EI clawback threshold for 2026?
$86,125 of net income (1.25 times the $68,900 maximum insurable earnings).
How much EI do I have to repay?
30% of the lesser of your regular EI benefits for the year and your net income above $86,125.
Do I have to repay maternity or parental EI?
No. Special benefits — maternity, parental, sickness and caregiving — are not subject to the repayment.
Who doesn’t have to repay EI?
People who received less than one week of regular benefits in the 10 tax years before the year in question.
Can RRSP contributions reduce the EI clawback?
Yes. The test uses net income after deductions, so RRSP contributions lower it, and with it the repayment.
Related EI articles
How EI is calculated55% × best weeks, step by stepEI maximum weekly benefit 2026$729 a week, $68,900 capHow many weeks of EI? (table)14–45 weeks by hours and regionEI waiting period & 2026 measuresWaiting week waived to Oct 2027EI maternity & parental benefits15 + 35 weeks at 55%, max $729Standard vs extended parental55% vs 33% (max $437)EI sickness benefitsUp to 26 weeks, 600 hoursEI family supplementUp to 80% if income ≤ $25,921Working while on EI50 cents per dollar, 90% capEI if you quit or are firedJust cause, misconduct, 2026 ruleIs EI taxable? Tax withheldT4E, withholding, refundsHow to apply for EI (ROE)ROE, 4-week deadline, reportsEI on a $70,000 salary$729/week (maximum)EI on a $85,000 salary$729/week (maximum)EI on a $100,000 salary$729/week (maximum)
Assumptions & sources
- Benefit rate and maximums: Canada.ca “EI regular benefits: How much you could receive” and the maternity/parental and sickness benefit-amount pages — 55% of average insurable weekly earnings; maximum yearly insurable earnings $68,900 from 1 January 2026 ($65,700 in 2025); maximum $729 a week ($695 in 2025); extended parental 33%, maximum $437.
- Best weeks (14 to 22) and the weeks you can be paid come from the regional unemployment rate: Employment Insurance Act, Schedule I, and Service Canada’s “EI Program Characteristics” for 11 October to 7 November 2026 (rates are updated every four weeks).
- 2026 temporary measures: Canada Gazette Part II, SOR/2026-203 (EI Pilot Project No. 25, in force 11 October 2026) — waiting week waived and separation money not deducted for claims starting up to 9 October 2027; up to 20 extra weeks for long-tenured workers for claims starting up to 12 June 2027; only the most recent separation assessed.
- Repayment (clawback): 30% of the lesser of regular benefits or net income above $86,125 (2026 = 1.25 × maximum insurable earnings). Premiums 2026: 1.63% of insurable earnings (Quebec 1.30%), maximum $1,123.07.
- Tax withheld is our estimate: the weekly benefit annualized through 2026 federal and Ontario tax brackets with basic personal amounts (and the Ontario Health Premium). Service Canada’s actual deduction and your final tax depend on your total income for the year. Take-home pay while working: 2026 Ontario, from our Canada salary after tax engine.