TERMIUM Plus®

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HCSB [2 records]

Record 1 2016-05-31

English

Subject field(s)
  • Taxation
  • Labour and Employment
OBS

Canada Revenue Agency.

French

Domaine(s)
  • Fiscalité
  • Travail et emploi
OBS

Agence du revenu du Canada.

Spanish

Save record 1

Record 2 2014-05-08

English

Subject field(s)
  • Social Security and Employment Insurance
  • Employment Benefits
  • Remuneration (Personnel Management)
CONT

The hiring credit for small business(HCSB) gives small businesses relief from the employer's share of employment insurance(EI) premiums paid in a year. It does this by crediting up to $1, 000 on the payroll account, based on the increase in an employer's EI premiums paid in one year over those paid in the year before.

French

Domaine(s)
  • Sécurité sociale et assurance-emploi
  • Avantages sociaux
  • Rémunération (Gestion du personnel)
DEF

Contribution versée au régime de retraite d'un employé par l'employeur.

CONT

Le crédit pour l'embauche visant les petites entreprises (CEPE) apporte un allègement aux petites entreprises relativement à la partie des cotisations patronales à l'assurance-emploi (AE) payées dans une année. Il permet d'accorder un crédit d'au plus de 1 000 $ qui est inscrit au compte de retenues sur la paie, selon l'augmentation des cotisations à l'AE d'un employeur payées dans une année par rapport à celles payées l'année précédente.

Spanish

Campo(s) temático(s)
  • Seguridad social y seguro de desempleo
  • Beneficios sociales
  • Remuneración (Gestión del personal)
Save record 2

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