The annual maximum insurable earnings ($54,200 for 2020) apply to each job the employee holds with different employers (different business numbers). If an employee leaves one employer during the year to start work with another employer, the new employer also has to deduct EI premiums without taking into account what the previous employer paid. This is the case even if the employee has paid the maximum premium amount during the previous employment.

Their final T1 reporting to the CRA on their personal taxes will get them a refund if applicable.  I only looked up EI but CPP is the same I believe.

TriciaBW said:

I know I can uncheck the calculate EI & CPP boxes

This should only be done under specific circumstances, not just in general for an regular employee that has not reached retirement age (CPP) or is not an owner (EI).

The annual maximum insurable earnings ($54,200 for 2020) apply to each job the employee holds with different employers (different business numbers). If an employee leaves one employer during the year to start work with another employer, the new employer also has to deduct EI premiums without taking into account what the previous employer paid. This is the case even if the employee has paid the maximum premium amount during the previous employment.

Their final T1 reporting to the CRA on their personal taxes will get them a refund if applicable.  I only looked up EI but CPP is the same I believe.

TriciaBW said:

I know I can uncheck the calculate EI & CPP boxes

This should only be done under specific circumstances, not just in general for an regular employee that has not reached retirement age (CPP) or is not an owner (EI).