Simplified pension plan (SPP)

This type of plan is available only in Quebec and Manitoba, and offers:

  • Flexible employer contribution levels, including ad-hoc contributions
  • Flexible employer plan designs, including withdrawal rules and portability
  • No need for a pension committee, which is required for a traditional pension plan
  • Simplified plan administration and reporting

For more information, visit the QuebecOpens a new website in a new window or ManitobaOpens a new website in a new window government websites.