TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SINGLE-EMPLOYER PLAN [2 records]
Record 1 - internal organization data 2021-01-18
Record 1, English
Record 1, Subject field(s)
- Pensions and Annuities
- Employment Benefits
Record 1, Main entry term, English
- single employer pension plan
1, record 1, English, single%20employer%20pension%20plan
correct
Record 1, Abbreviations, English
- SEPP 2, record 1, English, SEPP
correct
Record 1, Synonyms, English
- single-employer retirement plan 3, record 1, English, single%2Demployer%20retirement%20plan
correct
- single-employer plan 4, record 1, English, single%2Demployer%20plan
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A single employer pension plan (SEPP) is one in which a single employer, or several related employers within a corporate group, participate and contribute to the same pension plan. A SEPP can be provided to all employees, or just certain classes of employees (e.g., all unionized employees). It is usually governed and administered by the plan sponsor without input from plan members. 2, record 1, English, - single%20employer%20pension%20plan
Record number: 1, Textual support number: 1 OBS
A SEPP can be either a defined benefit or defined contribution plan, or a combination of both types of plans. 2, record 1, English, - single%20employer%20pension%20plan
Record 1, French
Record 1, Domaine(s)
- Pensions et rentes
- Avantages sociaux
Record 1, Main entry term, French
- régime de pension à employeur unique
1, record 1, French, r%C3%A9gime%20de%20pension%20%C3%A0%20employeur%20unique
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- régime de retraite à employeur unique 2, record 1, French, r%C3%A9gime%20de%20retraite%20%C3%A0%20employeur%20unique
correct, masculine noun
- RREU 2, record 1, French, RREU
correct, masculine noun
- RREU 2, record 1, French, RREU
- régime à employeur unique 3, record 1, French, r%C3%A9gime%20%C3%A0%20employeur%20unique
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Un régime de retraite à employeur unique (RREU) est un régime auquel participent et cotisent un seul employeur ou plusieurs employeurs apparentés qui font partie du même groupe d'entreprises. L'employeur ou les employeurs en question peuvent proposer la participation à un RREU à l'ensemble de leurs employés ou à certaines catégories d'employés (p. ex., les employés syndiqués) seulement. La régie et l'administration d'un RREU sont en général confiées au promoteur du régime, sans apport des participants au régime. 2, record 1, French, - r%C3%A9gime%20de%20pension%20%C3%A0%20employeur%20unique
Record number: 1, Textual support number: 1 OBS
Un RREU peut être soit un régime à prestations déterminées, soit un régime à cotisations déterminées, ou encore une combinaison des deux types de régimes. 2, record 1, French, - r%C3%A9gime%20de%20pension%20%C3%A0%20employeur%20unique
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Pensiones y rentas
- Beneficios sociales
Record 1, Main entry term, Spanish
- plan de pensiones de una sola empresa
1, record 1, Spanish, plan%20de%20pensiones%20de%20una%20sola%20empresa
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- plan de pensiones de un solo empleador 2, record 1, Spanish, plan%20de%20pensiones%20de%20un%20solo%20empleador
proposal, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
Una empresa que participa en un plan de empleadores múltiples afronta problemas que una empresa promotora de un plan de pensiones de una sola empresa no, sobre todo si quiere retirarse de dicho plan. 1, record 1, Spanish, - plan%20de%20pensiones%20de%20una%20sola%20empresa
Record 2 - internal organization data 1997-06-01
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- single-employer plan 1, record 2, English, single%2Demployer%20plan
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, Key term(s)
- single employer plan
- single-employer plans
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- régime à entreprise unique
1, record 2, French, r%C3%A9gime%20%C3%A0%20entreprise%20unique
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source(s) : Exposé-sondage de l'ICCA [Institut canadien des comptables agréés], Avantages sociaux futurs, juin 1997. 1, record 2, French, - r%C3%A9gime%20%C3%A0%20entreprise%20unique
Record 2, Key term(s)
- régimes à entreprise unique
Record 2, Spanish
Record 2, Textual support, Spanish
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