Your organization currently has a defined contribution pension plan with employees contributing up to $3\%$ with a company match. Effective with the first pay of the new year, new employees will no longer be enrolled in that plan. Instead, they will be enrolled in the new Group Registered Retirement Savings Plan $($RRSP$)$ with the same contributi options.

Explain the difference in the T$4$ information slip reporting for these two groups of employees.