You are exempt from implementing a VRSP if you offer a registered retirement savings plan or registered pension plan to all your employees;
or
you offer all your employees the opportunity to contribute to an RRSP or a TFSA through payroll deduction.
Thus, an employer offering the Fonds de solidarité FTQ RRSP+ by payroll deduction to all its employees is not required to set up a VRSP within their company.
Learn more about the differences between the VRSP and RRSP+ by payroll deduction and their specific characteristics.
Source: Retraite Québec