Canada: Ontario retirement pension plan contributions delayed to 2018

Ontario retirement pension plan contributions delayed

Qualifying large employers now have until 1 January 2018 before they have to start making contributions to the new Ontario retirement pension plan (ORPP). Ontario agreed to push back the first phase of contribution requirements until 2018 (from 1 January 2017) to allow the federal government to consider potential CPP enhancements.

Related content

As a result, qualifying large employers will now start to make contributions in 2018. Enrollment in the ORPP starts 1 January 2017.

In addition, the federal government has agreed to facilitate plan registration and data sharing arrangements, and will work with Ontario to administer elements of the plan, such as the collection of employer and employee contributions. 

Ontario also recently provided further information regarding the design of the ORPP, including more specific information for employers and employees with respect to benefits, comparable workplace pension plans, member participation, and enforcement and compliance.


Read a February 2016 report [PDF 55 KB] prepared by the KPMG member firm in Ontario: Ontario Delays ORPP Contribution Requirements to 2018 

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal



KPMG's new digital platform

KPMG's new digital platform