Contributions to an RRSP, a VRSP or a PRPP

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You must subtract from an employee's gross remuneration for the pay period any registered retirement savings plan (RRSP), voluntary registered savings plan (VRSP) or pooled registered pension plan (PRPP) contribution you withhold and remit directly to the plan administrator.

The VRSP contribution rate is 4% of the employee's gross salary or wages. Gross salary or wages do not include any of the following:

  • bonuses;
  • overtime pay;
  • benefits from amounts that you pay to acquire, on behalf of the employee, shares or fractions of shares issued by the Fonds de solidarité FTQ or by Fondaction;
  • tax-exempt financial compensation paid to an emergency services volunteer.

For more information, go to the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) website.

Note

PRPPs, which are governed by the Pooled Registered Pension Plans Act, are offered by employers whose businesses or activities fall under federal jurisdiction. For more information, visit the Taxes section of the Government of Canada website.

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