请问什么是pension adjustment？

陈海峰

pension adjustment是什么啊，这个占用了买rrsp的额度。是咋回事？

陈海峰

这个PA占用了rrsp额度，这个年度不能免税，而且也不知道在哪里，不像rrsp那样看得到，必要时候还可以取出来。

shuishangtian

What is a Pension Adjustment?
$ ?$ v% {; U* @' [' u( Q, X" R# U
A pension adjustment or PA is an amount that reduces the RRSP deduction limit of persons who are in a company-sponsored registered pension plans. This is an attempt to equalize the various tax deferred savings programs in Canada and ensure that persons who participate in a company pension plan do not have the same level of RRSP contributions as those who do not.
2 w; }9 F5 ]8 w+ ]1 ^/ C
Thus, persons who are not in a pension plan do not have a pension adjustment. Those who participate in a registered pension plan or a deferred profit sharing plan have a pension adjustment reported for each year of participation on their T4 slip (Statement of Remuneration Paid). The pension adjustment reported in a calendar year reduces allowable contributions to an RRSP for the next calendar year.

The PA is the amount contributed by an employee and/or employer to an employee account in a defined contribution pension plan or deferred profit sharing plan, or the deemed value of pension benefits accrued during the year in a defined benefit pension plan.

If a person is a member of a defined benefit pension plan, the PA is equal to nine times the benefit accrued during the year less $600. For example, a person who earned $40,000 would be able to contribute $7,200 or18% of earnings to the RRSP in the following year if there were no company pension. However, if the person earned a pension of, say, $500 last year in a company pension plan, then there would be a PA of $3,900 (9 times $500 less $600). The PA reduces the maximum allowable RRSP contribution to $3,300 ($7,200 less $3,900).
, m. a  g% L+ [: N- Y; M* ]% {

陈海峰

shuishangtian 发表于 2015-2-21 00:14
What is a Pension Adjustment?
: Z# Z9 g# i1 {0 I  I! X
A pension adjustment or PA is an amount that reduces the RRSP deduc ...

按这个说法，公司给买了500快的PA，却占用了3900块的rrsp额度（假设3900快的退税率30%就是1300快）那不是亏大了啊？

支点教育

lmyczh

500不是你contribute 了500， 是 you will receive $500 every year because of your this year's service when you retired.

陈海峰

lmyczh 发表于 2015-2-21 08:30
; U% F: t/ P- ~7 k* `% P% f* _500不是你contribute 了500， 是 you will receive $500 every year because of your this year's service  ...

3 H9 B7 g: l  c* b. ?0 s意思这个钱现在是归政府的，自己看不见摸不着，要等67岁退休后才能取出来？
1 i& ]1 y' Z$ g' ]2 M2 F9 M那感觉还是比不上rrsp啊，即能减税，有需要的时候还能拿出来应急用

marie

在Ontario, 公司给买了lock in RRSP, 这个占用了买rrsp的额度,是pension adjustment

watercress

陈海峰 发表于 2015-2-21 09:22
意思这个钱现在是归政府的，自己看不见摸不着，要等67岁退休后才能取出来？
那感觉还是比不上rrsp啊，即 ...

: s- h9 e" F5 ]0 e  ^/ Q" r% V/ U! d问题是政府如果不给你存，你每年拿得出来那么多钱存rrsp吗? 今年可能可以，以后这二三十年呢？公务员有比较多的pa，同时他们工资并没多高，可支配收入并不多。私人部门没有pa, 他们的养老方案更多是雇主match rrsp或自缴rrsp。pension并不是取不出来，可以申请转rrsp，如果你不在有pension的地方继续干了的话
8 ~# m4 D1 C+ N  K7 x  v

陈海峰

watercress 发表于 2015-2-21 10:13
) a8 o; [" k, W' t+ h' C; O# v问题是政府如果不给你存，你每年拿得出来那么多钱存rrsp吗? 今年可能可以，以后这二三十年呢？公务员有比 ...

& S4 v. p4 d  Z' }0 P( j0 y1 H! ?你的意思是PA比rrsp强？

watercress

没有什么谁比谁强的意思。而且要比是比最终你withdraw时的amount。现在从何比起？ 大多数defined benefit pension到头来根据你的工作年限每月固定一笔pension income 一般和你每年缴多少没直接联系。如果你自认投资高手钱放在自己账户里管理的更好，有更高回报率。那么你确实不该在公共部门待着，不如干脆leverage investing好了，你还在乎那点rrsp作甚。如果你天天惦记着把钱从退休计划里取出来，无论是pension还是rrsp，首先你能不扣税拿出来就那么俩途径，更何况你还要以后定期还清。如果你只是在讨论理论上能否取出来自用，那我也已经说过了，一定条件下pension可以转rrsp。对于离退休还远就在琢磨取款的理论讨论本身就很矫情。人家design时就不是让你能轻易取出来用的。句号。

陈海峰

watercress 发表于 2015-2-21 10:51
4 ~$ S' ~# C8 O' h( C没有什么谁比谁强的意思。而且要比是比最终你withdraw时的amount。现在从何比起？ 大多数defined benefit p ...

- W5 |  w' d* h3 V& B1 E谢谢