T4 Box 20 — Registered Pension Plan (RPP) contributions
Contributions you made to a registered pension plan through payroll deduction — fully deductible against employment income.
At a glance — Box 20
- Box name
- Registered Pension Plan (RPP) contributions
- T1 line
- Line 20700 — RPP deduction
- Check against
- The pension line on your final pay stub, plus any buyback instalments you paid through payroll during the year.
What Box 20 means
Box 20 is the total you personally contributed to your employer's registered pension plan during the calendar year. The CRA tells employers to include instalment interest here as well, such as the interest charged when you buy back pensionable service, so box 20 can be noticeably larger than the regular pension deduction on your pay stubs in a buyback year.
Only your own contributions belong in box 20. Your employer's contributions are never reported on the T4. Their value reaches you instead through the pension adjustment in box 52, which is the figure that actually reduces your RRSP room.
Contributions to a retirement compensation arrangement can also be included in box 20. Where an employer combines RPP and RCA amounts in the box, the CRA requires them to send you a letter breaking the figure down, because amounts that are not deductible must not be reported there.
Past service contributions for 1989 and earlier years appear in box 20 and are repeated under code 74 for years while you were a contributor to the plan, or code 75 for years while you were not. Those codes split out part of box 20; they are not extra amounts to add on top of it.
Tax return implications
- Claim the box 20 amount at line 20700. It is a deduction rather than a credit, so it saves tax at your marginal rate.
- Box 14 is a gross figure, so your RPP contributions are still inside it. The line 20700 deduction is what takes them back out.
- An amount in box 20 usually comes with an amount in box 52, and box 52 is what reduces next year's RRSP deduction limit.
- Direct transfers into the RPP from your own RRSP are not reported in box 20 and are not deductible again at line 20700.
- For the 2024 calendar year and later, RPP contributions relating to tax-exempt employment income under the Indian Act are reported under code 94 instead of box 20, and partly exempt pay is prorated between the two.
Common pitfalls & things to check
- A group RRSP is not a registered pension plan. If your employer runs a group RRSP or FHSA, nothing goes in box 20. You claim from the RRSP receipt or T4FHSA slip instead, and your employer's contribution shows up as a taxable benefit under code 40.
- Buying back service can push box 20 well above your normal annual pension deduction. Check the figure against your plan's buyback statement before assuming the slip is wrong.
- If you changed jobs during the year, each employer reports only its own plan. Two T4 slips can each show box 20 and both amounts are claimed.
- Box 20 reduces taxable income but not pensionable or insurable earnings. CPP, QPP and EI are still calculated on the gross figure, so a large box 20 does not reduce boxes 16, 17, 18, 24 or 26.
FAQ
Does box 20 reduce my RRSP room?
Not directly. The pension adjustment in box 52 does that. Box 20 is the deduction you claim on this year's return; box 52 is the number the CRA uses to work out next year's RRSP deduction limit.
My box 20 is bigger than the pension amounts on my pay stubs. Why?
The most common reason is a service buyback. The CRA requires employers to include instalment interest on buybacks in box 20, and that interest is not shown as a separate pay stub line. Ask your plan administrator for the buyback breakdown.
My employer contributes but I do not. Will I still have a box 20?
No. Box 20 reports only your share. You would still expect an amount in box 52, because you are accruing pension benefits even though you contribute nothing yourself.
Is all of box 20 deductible this year?
Current service contributions generally are. Past service contributions for 1989 and earlier years have their own limits, which is why codes 74 and 75 split them out on the slip. Your plan administrator can tell you how much of a past service amount is deductible in the year.
Related T4 boxes
Box 52 — Pension adjustment (PA)
The amount the CRA uses to reduce next year's RRSP contribution room when you belong to an employer pension plan.
Box 14 — Employment income
Your total gross employment income for the year before any deductions — salary, wages, bonuses, commissions, taxable benefits and most other pay.
Box 16 — Employee's CPP contributions
The total CPP (Canada Pension Plan) contributions deducted from your pay during the year — base plus enhancement rate applied to pensionable earnings between the basic exemption and the YMPE.
Box 16A — Employee's second CPP contributions (CPP2)
CPP2 contributions on pensionable earnings between the YMPE and the YAMPE — introduced in 2024 for higher earners, at a flat rate specified in the CRA CPP enhancement schedule.
Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.
Sources
T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).
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