T4 Box 24 — EI insurable earnings
The portion of your employment income that was subject to EI premiums during the year — capped at the annual Maximum Insurable Earnings (MIE).
At a glance — Box 24
- Box name
- EI insurable earnings
- T1 line
- Not reported on T1 directly
- Check against
- Usually the same as box 14 until you reach the year's maximum insurable earnings. See the year block below for the current MIE.
What Box 24 means
Box 24 is the earnings figure your employer actually used to calculate the EI premiums shown in box 18, capped at the year's maximum insurable earnings. The CRA's own guidance is that boxes 14 and 24 will be the same amount in many situations. They diverge when you earn above the ceiling, or when part of your pay was not insurable.
Not everything in box 14 is insurable. Payments that should not have EI premiums deducted are left out of box 24, so a slip can show a large box 14 and a smaller box 24 even for someone who never reached the ceiling.
Employers must report zero in box 24 where there were no insurable earnings and nothing was reported in box 18. A blank and a zero mean different things to the CRA's matching systems, which is why the instruction is explicit.
If the same employer paid you in more than one province during the year you receive more than one T4, and each slip carries the insurable earnings for its own period, with the later slip reduced so the slips together do not exceed the annual maximum.
Tax return implications
- Box 24 is not entered on a line of the T1 by itself. It feeds Schedule 10, which is where an overpayment of EI premiums is worked out and claimed at line 45000.
- If you worked for two or more employers, each withheld EI as though it were your only job, so your combined box 18 can exceed the annual maximum premium. Schedule 10 recovers the excess.
- Box 24 is what the CRA compares against box 18 in a pensionable and insurable earnings review. A mismatch generates a PIER report to your employer rather than to you.
- Box 24 has no effect on the income tax you pay. It affects only the EI premium reconciliation.
- Self-employed fishers, taxi drivers, barbers and hairdressers can have insurable earnings in box 24 even with nothing in box 14, because a deemed employer remits EI on their behalf.
Common pitfalls & things to check
- Box 24 being lower than box 14 is usually correct, not an error. Check whether you passed the year's maximum insurable earnings before asking for an amended slip.
- Zero in box 24 with an EI mark in box 28 means you were exempt for the whole period. Zero in box 24 with no box 28 mark is worth querying with your employer.
- Do not use box 24 to work out an EI benefit entitlement. Service Canada calculates benefits from the record of employment, which reports insurable hours and earnings by pay period.
- In Quebec, the premium in box 18 is calculated using the lower Quebec EI rate because QPIP covers parental benefits separately. Box 24 still reports insurable earnings on the same basis, so the earnings look normal while the premium looks small.
For 2025 returns (file T1 by April 30, 2026 — self-employed June 15)
- Max EI premium — rest of Canada (2025)
- $1,077.48
- 1.64% × MIE $65,700. Employer pays 1.4× the employee rate on the same earnings.
- Max EI premium — Quebec (2025)
- $860.67
- 1.31% × MIE $65,700. Lower than rest-of-Canada because QPIP handles parental benefits separately (Box 55).
Values sourced from central CPP / EI config at build time — update automatically on FY rollover.
FAQ
Why is box 24 different from box 14?
Either you earned more than the year's maximum insurable earnings and box 24 stopped at the ceiling, or part of your pay was not insurable and was excluded. Both are normal.
I had two jobs and paid too much EI. What do I do?
You claim the overpayment yourself. Schedule 10 uses the box 24 and box 18 amounts from all your slips, and the excess is refunded through line 45000.
My box 24 is blank. Is my slip wrong?
If you were in insurable employment, yes. The CRA requires zero rather than a blank when there are no insurable earnings, and the actual amount when there are. Ask your employer to check it against box 18.
Does box 24 affect how much EI I would receive?
Not directly. Your benefit rate comes from the record of employment, not the T4. Box 24 exists so the CRA can verify the premiums in box 18 and calculate any overpayment.
Related T4 boxes
Box 18 — Employee's EI premiums
Employment Insurance premiums withheld from your pay — applied at the CEIC-set annual rate on insurable earnings up to the annual Maximum Insurable Earnings (MIE).
Box 55 — Employee's PPIP (QPIP) premiums
Quebec Parental Insurance Plan premiums withheld from your pay for maternity, paternity and parental benefits.
Box 56 — PPIP insurable earnings
The portion of Quebec employment income subject to QPIP premiums — capped at the annual QPIP ceiling (set by Revenu Québec).
Box 14 — Employment income
Your total gross employment income for the year before any deductions — salary, wages, bonuses, commissions, taxable benefits and most other pay.
Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.
Sources
T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).
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