Equation for MPA Rate

The MPA rate is equal to the EI MPA expenditures divided by the earnings base for out-of-Quebec residents.

The earnings base for out-of-Quebec residents is developed as follows: 1.4 times the TIE for out-of-Quebec residents, plus the TIE for out-of-Quebec residents times (1 minus the adjustment to reflect employee premium refunds which is expressed as a percentage of TIE), plus the total self-employed earnings for out-of-Quebec residents who opted into the EI program.

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