Akira112 is correct, match CPP, EI has a 1.4 multiplier. There are also annual limits to each, though, and also base amounts, so it isn't as simple as you might think. The CRA has tables for deductions, and many accounting programs will do it for you as well. You may also want to look at a payroll company like Ceridian or ADP, the cost is quite reasonable, you'll know it's done right, and you'll save yourself the hassle and learning curve.