Salary deferral arrangements

A salary deferral is a plan or arrangement made between an employee and an employer. Under such an arrangement, an employee postpones receiving salary and wages to a later year. The amount postponed is called "deferred amount."

Forms and publications

• Guide T4001, Employers' Guide – Payroll Deductions and Remittances
• Guide RC4120, Employers' Guide – Filing the T4 Slip and Summary