Employment insurance: employer rate at under 150 employees
The one social insurance where the employer pays more than the employee, and the reason is invisible on a payslip: the employment stability and vocational skills development contribution is charged to the employer only and never appears as a deduction. It also rises with headcount, so a budget built at the small-employer rate stops being right as a company grows.
- Applies to
- Employers with fewer than 150 employees
- Review cadence
- Checked once a year
What we have recorded
- 2026-10-051.15%
0.9% for job-seeking benefit, matching the employee's share, plus 0.25% for employment stability and vocational skills development at fewer than 150 employees. The additional component rises with headcount through bands of 0.45%, 0.65% and 0.85%.
Employment Insurance Act and its Enforcement Decree — contribution rates
One reading so far. This becomes a history the first time the figure moves while we are watching — which is the part that cannot be reconstructed later.