Schedule 13 - fill out and auto calculate/complete form online

T1-2023

Employment Insurance Premiums on

Schedule 13

Self-Employment and Other Eligible Earnings

Check this box if the taxpayer participates in the EI program for self-employed people.

Complete this schedule to calculate the amount of your employment insurance (EI) premiums on self-employment and other
eligible earnings only if you have entered into an agreement with the Canada Employment Insurance Commission, through
Service Canada, to participate in the EI program for access to EI special benefits.

Attach a copy of this schedule to your paper return.

For more information, contact Service Canada or visit servicecanada.gc.ca.

Enter the total amount from line 11 plus line 27 of your return. If you received a T4 slip for
self-employment income with EI premiums in box 18, do not include any net income (or net loss)
reported on lines 13500, 13700, 13900, 14100 and 14300 of your return for that slip ⁽¹⁾

(if negative, enter "0").

If you are not eligible to participate in the EI program as an employee of a corporation because
you control more than 40% of the voting shares of that corporation, enter the amount from box 14

of all your T4 slips from that corporation. ⁽²⁾

54493

If you are registered or entitled to be registered under the Indian Act and you earned
tax-exempt self-employment income on a reserve in Canada, enter your total tax-exempt

self-employment income.

54494

Add lines 1 to 3.

Net self-employment income

(1)

This may be the case if any of the following situations apply:

•

You are a barber, hairdresser, taxi driver or driver of another passenger-carrying vehicle and are not hired as an employee

•

You received income through a placement agency and are not hired as an employee

•

You are a self-employed fisher

(2)

Box 14 of your T4 slip may include certain amounts that are not insurable earnings, such as:

•

non-cash benefits (other than the value of board and lodging)

•

contributions your employer made to your employee group registered retirement savings plan where access to the funds
is restricted

•

certain amounts your employer paid you to cover the waiting period or to increase the maternity, parental, compassionate
care or family caregiver benefits

•

top-up amounts your employer paid you in addition to worker's compensation benefits

If you received any of the amounts above, go to canada.ca/revenue-agency or contact the Canada Revenue Agency to
determine the amount to exclude from line 2.

5000-S13 E (23)

(Ce formulaire est disponible en français.)

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Protected B when completed

You do not have to pay any premiums on your self-employment and other eligible earnings if your total EI premiums from:

•

boxes 18 and 55 of all your T4 slips are $1,002.45 or more (for residents of a province or territory other than Quebec)

•

box 18 of all your T4 slips are $781.05 or more (for residents of Quebec)

If either of these conditions apply to you, enter "0" on line 9 or line 10 below, whichever applies, and attach a copy of this
schedule to your paper return.

Total EI insurable earnings

Maximum insurable earnings

Total EI insurable earnings (amount from box 24 of all your T4 slips; if box 24 is blank, enter the

amount from box 14 unless box 28 shows that the T4 earnings are EI-exempt) ⁽³⁾

54780

–

Line 5 minus line 6 (if negative, enter "0")

Enter whichever is less: amount from line 4 or line 7.

EI premiums payable on self-employment and other eligible earnings

Residents of a province or territory other than Quebec:

Amount from line 8

x 1.63% =

(maximum $1,002.45)

Residents of Quebec:

Amount from line 8

x 1.27% =

(maximum $781.05)

Enter the amount from line 9 or line 10, whichever applies, on line 31217 and line 42120 of your return.

(3)

Include employment income that you did not get a T4 slip for.

See the privacy notice on your return.

5000-S13 E (23)

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