Contributions to a registered pension plan (RPP)

If the registered pension plan (RPP) requires or permits employees to make contributions, you have to determine the amount of contributions that your employee can deduct on their income tax and benefit return.

You have to do this before you can calculate the amount of tax to deduct.

In addition to contributions for current service, make sure you consider any contributions for past service.

For information on contributions to an RPP for current or past service, see archived Interpretation bulletin IT-167, Registered Pension Plans – Employee's Contributions, and Guide T4040, RRSPs and Other Registered Plans for Retirement.

You have to report these contributions on a T4 slip. For more information, see Box 20 – RPP contributions.

Forms and publications

• Guide T4040, RRSPs and Other Registered Plans for Retirement
• Guide RC4120, Employers' Guide – Filing the T4 Slip and Summary
• Archived Interpretation bulletin IT-167, Registered Pension Plans – Employee's Contributions