This guide explains the RRSP-related payroll instructions available in Rise, helps you understand the naming convention, and walks you through picking the right one for your situation.

What is an RRSP payroll instruction?

An RRSP payroll instruction tells Rise how to handle RRSP contributions on each pay run. It determines who pays (the employer or the employee), how the amount is calculated, and how it's treated for tax purposes. You assign the right instruction to each employee based on your company's RRSP plan.

Key concepts

Before diving into the instructions, here are the four building blocks that make up every instruction name.

Employer (ER) vs Employee (EE)

• ER (Employer): The company contributes money into the employee's RRSP. In Rise, this shows up as a Benefit on the pay stub.
• EE (Employee): The employee contributes from their own pay. In Rise, this shows up as a Deduction taken from gross pay.

Many companies use both: the employer matches a portion of what the employee puts in.

Dollar ($) vs Percentage (%)

• $ (Dollar): A fixed dollar amount each pay period (e.g., $100 per pay).
• % (Percentage): A percentage of the employee's gross taxable earnings (e.g., 3% of gross pay). The actual dollar amount changes if earnings change.

Regular vs Bonus

• Regular (called "Periodic" in Rise): Applied automatically on every regular pay run. Use this for ongoing, recurring contributions.
• Bonus (called "Non-Periodic" in Rise): Intended for one-time or irregular contributions, such as a lump-sum RRSP top-up or a contribution tied to a bonus payment. The tax withholding on bonus amounts follows CRA's non-periodic rules.

Restricted (R) vs Non-Restricted (NR)

This refers to whether the employee can withdraw funds from the Group RRSP while still employed.

• Restricted (R): The employee cannot withdraw funds while employed. This encourages long-term saving and is common in employer-sponsored Group RRSP plans with a vesting or lock-in component.
• Non-Restricted (NR): The employee can access and withdraw funds at any time. This is more flexible and is common when employers contribute to an employee's personal RRSP or offer a plan without lock-in.

The choice between R and NR depends on your plan agreement with your RRSP provider, not on a preference you set in Rise.

How to read the instruction name

Every RRSP instruction in Rise follows this pattern:

RRSP + ER or EE + $ or % + (Bonus, if applicable) + (R) or (NR)

A few examples:

• RRSP ER % (R): Employer contributes a percentage of gross pay into a restricted plan.
• RRSP EE $ (NR): Employee deducts a fixed dollar amount into a non-restricted plan.
• RRSP ER % Bonus (R): Employer makes a one-time percentage-based contribution into a restricted plan.

Which instruction do I need?

Work through these four questions to find the right instruction.

1. Who is paying?

• The company is contributing → you need an ER (Employer) instruction.
• The employee is contributing from their pay → you need an EE (Employee) instruction.
• Both are contributing → you need one ER instruction and one EE instruction per employee.

2. How is the amount calculated?

• A fixed dollar amount per pay (e.g., $150) → choose a $ instruction.
• A percentage of gross taxable earnings (e.g., 4%) → choose a % instruction.

3. Is this a recurring or one-time contribution?

• Every pay run → choose a Regular instruction (no "Bonus" in the name).
• One-time or occasional (e.g., year-end top-up, bonus-linked contribution) → choose a Bonus instruction.

4. Can the employee withdraw while employed?

• No (funds are locked in) → choose (R) Restricted.
• Yes (employee can access funds anytime) → choose (NR) Non-Restricted.

Check your Group RRSP plan agreement if you're unsure. Your RRSP provider can confirm whether withdrawals are permitted during employment.

Tax treatment at a glance

Rather than repeating the details for each of the 12 instructions, here's how tax treatment breaks down by type.

All Employer (ER) contributions — Benefits

Employer RRSP contributions are a taxable benefit. They are included in the employee's income for tax purposes but receive RRSP sheltering (the "Do not withhold taxes" RRSP flag applies, meaning Rise won't withhold additional income tax on the contribution itself — it reduces RRSP room instead).

All ER instructions are pensionable (CPP/QPP) and EHT-eligible. The key difference between Restricted and Non-Restricted on the employer side is EI and QPIP treatment:

• Restricted (R): Exempt from EI premiums and QPIP. Not insurable. Exempt from WCB in New Brunswick (may still be WCB-eligible in other provinces).
• Non-Restricted (NR): Subject to EI premiums and QPIP. Insurable. Subject to WCB and EHT.

This distinction matters because CRA treats locked-in employer RRSP contributions differently from those that the employee can freely access.

T4 reporting: All ER contributions appear in Box 14 (Employment Income) and Box 40 (Other Taxable Allowances and Benefits). Quebec RL-1: Box A and Box L.

All Employee (EE) contributions — Deductions

Employee RRSP contributions are deducted from gross pay before net pay is calculated. They are not separately flagged as taxable, pensionable, or insurable — they simply reduce the employee's take-home pay.

• Regular EE deductions are taken "off gross" on every pay run.
• Bonus EE deductions are taken "off gross non-periodic," meaning they apply to irregular pay runs under CRA's bonus tax method.

There is no tax reporting difference between Restricted and Non-Restricted on the employee deduction side. The R/NR distinction for EE instructions exists so the correct label appears on pay stubs and remittance reports to match your plan type.

T4/RL-1 reporting: EE deductions have no T4, T4A, or RL-1 box mapping in Rise — the RRSP provider issues the employee's tax receipt directly.

Common scenarios

Scenario 1: Employer matches 3% into a locked-in Group RRSP. The employee also contributes 3% of their pay. Funds cannot be withdrawn while employed.

→ Assign RRSP ER % (R) with a value of 3%, and RRSP EE % (R) with a value of 3%.

Scenario 2: Employer contributes a flat $200/pay into an open RRSP. No employee contribution. The employee can withdraw at any time.

→ Assign RRSP ER $ (NR) with a value of $200.

Scenario 3: Employee wants to contribute a fixed amount from each paycheque. No employer match. The employee's personal RRSP allows withdrawals.

→ Assign RRSP EE $ (NR) with the desired dollar amount.

Scenario 4: Year-end employer top-up as a percentage of earnings. The company wants to make a one-time RRSP contribution equal to 1% of the employee's annual gross, paid into a locked-in plan.

→ Use RRSP ER % Bonus (R) with a value of 1% on that specific pay run.

Scenario 5: Employee wants a one-time extra contribution from a bonus. The employee asks to put an additional 5% of their bonus into their non-restricted RRSP.

→ Use RRSP EE % Bonus (NR) with a value of 5% on the bonus pay run.

Quick reference: all 12 instructions

Employer contributions (Benefits)

Recurring (every pay run):

• RRSP ER % (R): percentage, restricted
• RRSP ER % (NR): percentage, non-restricted
• RRSP ER $ (R): fixed dollar, restricted
• RRSP ER $ (NR): fixed dollar, non-restricted

One-time / bonus:

• RRSP ER % Bonus (R): percentage, restricted
• RRSP ER % Bonus (NR): percentage, non-restricted

Employee deductions (Deductions)

Recurring (every pay run):

• RRSP EE % (R): percentage, restricted
• RRSP EE % (NR): percentage, non-restricted
• RRSP EE $ (R): fixed dollar, restricted
• RRSP EE $ (NR): fixed dollar, non-restricted

One-time / bonus:

• RRSP EE % Bonus (R): percentage, restricted
• RRSP EE % Bonus (NR): percentage, non-restricted

Where employer instructions differ: Restricted vs Non-Restricted

Employee deductions are treated identically regardless of R or NR. For employer contributions, the differences are:

All other flags (taxable, pensionable, EHT-eligible, T4/RL-1 mapping) are the same across R and NR.

Where employee instructions differ: Regular vs Bonus

Notes

• All percentage-based instructions calculate against YTD gross taxable earnings using Rise's accrual balance formula.
• RRSP instructions are not applied to all employees by default: you assign them individually to each employee.
• Employer RRSP benefits are not suppressed from the Statement of Earnings: employees will see the contribution on their pay stub.
• Employer contributions marked as periodic are eligible for statutory pay calculations. Bonus (non-periodic) contributions are not.
• If you operate in Quebec, the same R vs NR distinction applies to QPIP and Quebec Pensionable/Insurable treatment. Restricted employer contributions are exempt from QPIP; non-restricted are not.