TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

first payer cost ratio [1 record]

Record 1 2016-04-15

English

Subject field(s)
  • Social Security and Employment Insurance
CONT

The first payer cost ratio is calculated by dividing the sum of the first payer cost for the years 2014, 2013 and 2012 by the sum of the total insurable earnings for the years 2014, 2013 and 2012 for all salaried employees, prior to adjustments for employee premium refunds.

French

Domaine(s)
  • Sécurité sociale et assurance-emploi
CONT

Le ratio de coût du premier payeur est obtenu en divisant la somme du coût du premier payeur pour les années 2014, 2013 et 2012, par la somme de la rémunération assurable totale des salariés pour les années 2014, 2013 et 2012, avant l'ajustement pour le remboursement des cotisations versées par les salariés.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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