Quite regularly, users modify the EI rate factor field to indicate the employee rate.
It is confusing because nowhere does it says it is the rate for the employer (not even with tooltips enabled).
And it is also located on the employee with all the employee information and settings.
And finally, in the payroll settings, the line says "EI factor for new employees", which add to users thinking it is "for the employees".
My suggestion is to at least modify the wording so that it is more obvious this factor field is for the employer part.