TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The method for collecting taxes from employees every pay period via the employers payroll system.  3, record 1, English, - source%20tax

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Système qui ponctionne vos impôts directement sur votre feuille de paye.  2, record 1, French, - imp%C3%B4t%20%C3%A0%20la%20source

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Insurable earnings. This is the total of all earnings on which you pay employment insurance premiums.  2, record 2, English, - insurable%20earning

Record number: 2, Textual support number: 1 OBS

Generally, all earnings are insurable up to a pay period or yearly maximum. Exceptions are noted in the Employer's Guide to Payroll Deductions.  3, record 2, English, - insurable%20earning

Record number: 2, Textual support number: 2 OBS

insurable earning: Term used in the Employment Insurance Act.  4, record 2, English, - insurable%20earning

Record number: 2, Textual support number: 3 OBS

insurable earning: Term usually used in the plural.  4, record 2, English, - insurable%20earning

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Gains assurables. Il s'agit du total des gains sur lesquels vous avez versé des cotisations à l'assurance-emploi.  3, record 2, French, - gains%20assurables

Record number: 2, Textual support number: 1 OBS

rémunération assurable : Terme employé dans la Loi sur l'assurance-emploi. Ce terme ne constitue pas une traduction exacte de «insurable earning», car à proprement parler, la rémunération comprend le salaire d'un employé ainsi que ses avantages sociaux. Cela dit, «rémunération» est parfois employé comme synonyme de «salaire» dans la langue générale.  4, record 2, French, - gains%20assurables

Record number: 2, Textual support number: 2 OBS

gain assurable : Terme habituellement employé au pluriel.  4, record 2, French, - gains%20assurables

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

Payroll administrators collect, verify and process payroll information and determine pay and benefit entitlements for employees within a department, company or other establishment. They are employed by payroll administration companies and by establishments throughout the private and public sectors.  1, record 3, English, - Payroll%20administrators

Record number: 3, Textual support number: 2 OBS

1432: classification system code in the National Occupational Classification.  2, record 3, English, - Payroll%20administrators

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Les administrateurs de la paye rassemblent, vérifient et traitent des renseignements concernant la paye afin de déterminer la rémunération et les avantages sociaux à accorder aux employés dans un service, une entreprise ou un autre organisme. Ils travaillent dans des compagnies d'administration de la paye et des organismes des secteurs privé et public.  1, record 3, French, - Administrateurs%2Fadministratrices%20de%20la%20paye

Record number: 3, Textual support number: 2 OBS

1432 : code du système de classification de la Classification nationale des professions.  2, record 3, French, - Administrateurs%2Fadministratrices%20de%20la%20paye

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Supervisors in this unit group supervise and co-ordinate the activities of workers in the following unit groups : Accounting and Related Clerks(1431), Payroll Clerks(1432), Banking, Insurance and Other Financial Clerks(1434) and Collectors(1435). They are employed by banks and other financial institutions, insurance companies, and by other establishments throughout the private and public sectors.  1, record 4, English, - Supervisors%2C%20finance%20and%20insurance%20office%20workers

Record number: 4, Textual support number: 2 OBS

1212: classification system code in the National Occupational Classification.  2, record 4, English, - Supervisors%2C%20finance%20and%20insurance%20office%20workers

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Les superviseurs de commis de finance et d'assurance surveillent et coordonnent les activités des travailleurs des groupes suivants : (1431) Commis à la comptabilité et personnel assimilé, (1432) Commis à la paye, (1434) Commis de banque, d'assurance et des autres services financiers et (1435) Agents/agentes de recouvrement. Ils travaillent dans des banques et d'autres institutions financières, des compagnies d'assurance et d'autres établissements des secteurs privé et public.  1, record 4, French, - Superviseurs%2Fsuperviseures%20de%20commis%20de%20finance%20et%20d%27assurance

Record number: 4, Textual support number: 2 OBS

1212 : code du système de classification de la Classification nationale des professions.  2, record 4, French, - Superviseurs%2Fsuperviseures%20de%20commis%20de%20finance%20et%20d%27assurance

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The business number(BN) has 15 digits : nine numbers to identify the business, plus two letters and four numbers to identify the program and each account. The system includes major types of Canada Revenue Agency and Canada Border Services Agency programs that many businesses may be registered for : GST, payroll deductions, corporate income tax and import/export...  3, record 5, English, - business%20number

Record number: 5, Textual support number: 1 OBS

The use of the business number (BN) as the standard identifier is gradually being expanded to all federal business programs.  4, record 5, English, - business%20number

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Le numéro d'entreprise (NE) se compose de 15 caractères : un numéro d'identification de neuf chiffres, qui désigne l'entreprise, suivi de deux lettres et de quatre chiffres désignant le programme et chaque compte. Le système comprend maintenant les principaux programmes de l'Agence du revenu du Canada et l'Agence des services frontaliers du Canada auxquels de nombreuses entreprises peuvent s'inscrire, soit : TPS, retenues sur la paie, impôt sur le revenu des sociétés, importations-exportations [...]  3, record 5, French, - num%C3%A9ro%20d%27entreprise

Record number: 5, Textual support number: 1 OBS

L'utilisation du numéro d'entreprise (NE) en tant qu'identificateur standard s'appliquera progressivement à tous les programmes d'entreprise fédéraux.  4, record 5, French, - num%C3%A9ro%20d%27entreprise

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 CONT

El número de entidad comercial de Australia (ABN) y el número de empresa de Australia (ACN) identifican de forma exclusiva a las empresas dentro de ese país.  1, record 5, Spanish, - n%C3%BAmero%20de%20empresa

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

... the National Payroll Institute has helped payroll professionals to enjoy long and rewarding careers, provided essential expertise to help businesses reduce risk and increase productivity, and worked alongside governments to shape legislation.  1, record 6, English, - National%20Payroll%20Institute

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

[...] l'Institut national de la paie aide les professionnels de la paie à mener de longues et fructueuses carrières. Il fournit une expertise essentielle aux entreprises pour les aider à réduire les risques et à augmenter leur productivité. Il travaille aux côtés des gouvernements, qu'il assiste dans l'élaboration des lois.  1, record 6, French, - Institut%20national%20de%20la%20paie

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Employers should define the scope of the wage audit, outlining which payroll records, policies, and practices will be reviewed. The scope may include areas such as minimum wage compliance, overtime pay calculations, meal and rest break policies, and record-keeping practices.  2, record 7, English, - wage%20audit

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

A human resources(HR) officer is responsible for managing every aspect of the employment process, including orientation and training new staff members. They also assist with payroll management, so employees receive their paychecks on time.  2, record 18, English, - human%20resources%20officer

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

The substance-based income exclusion reduces the exposure to the minimum tax and is calculated as a percentage mark-up on tangible assets and payroll costs.  2, record 20, English, - substance%2Dbased%20income%20exclusion

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

An automated payroll system alleviates the burden of manually processing payroll, calculating salary and hourly wages, and performing more complex functions like overtime pay, deductions, and withholdings. An automated payroll system generates paychecks and stubs and also processes direct deposits to bank accounts and paycards.  3, record 21, English, - automated%20payroll%20system

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

À la suite des consultations, le Programme du travail suppose que seules les petites entreprises [...] tireront avantage de l'abrogation de ce règlement étant donné que les grandes entreprises ont normalement un système de paye automatisé pour effectuer ce calcul.  1, record 21, French, - syst%C3%A8me%20de%20paye%20automatis%C3%A9

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

The CPO deals with all personnel related issues such as payroll, contracts, personnel issues relating to policy, conducting interviews and hiring new staff members, leaves and holidays, time sheets, medical and maternity absence, overtime and shift inquiries, payroll questions, new [Stabilisation Force(SFOR) ] ID cards, severance pay, and requests for the Civilian Manpower Review Board.  3, record 22, English, - civilian%20personnel%20office

Record number: 22, Textual support number: 1 OBS

civilian personnel office; CPO: designations standardized by NATO.  4, record 22, English, - civilian%20personnel%20office

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

bureau du personnel; CPO : désignations normalisées par l'OTAN.  3, record 22, French, - bureau%20du%20personnel%20civil

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

CEBA provides... credit for small businesses to pay for immediate operating costs such as payroll, rent, utilities, insurance, property tax, or debt service.  3, record 23, English, - Canada%20Emergency%20Business%20Account

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Le Compte d'urgence pour les entreprises canadiennes (CUEC) offre un crédit [...] aux petites entreprises pour qu'elles puissent payer les charges d'exploitation immédiates comme la paie, le loyer, les services publics, l'assurance, les impôts fonciers ou le service de la dette.  3, record 23, French, - Compte%20d%27urgence%20pour%20les%20entreprises%20canadiennes

Record 23,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

The 10% Temporary Wage Subsidy for Employers(TWS) is a 3-month measure that allows eligible employers to reduce the amount of payroll deductions they need to remit to the Canada Revenue Agency(CRA).  1, record 26, English, - 10%25%20Temporary%20Wage%20Subsidy%20for%20Employers

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

La subvention salariale temporaire de 10 % pour les employeurs est une mesure de trois mois qui permet aux employeurs admissibles de réduire le montant de retenues sur la paie qu’ils doivent verser à l’Agence du revenu du Canada.  1, record 26, French, - Subvention%20salariale%20temporaire%20de%2010%20%25%20pour%20les%20employeurs

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

At the Public Service of Canada, the movement of a payroll account from an employing department, a paylist within a department, a paying officer or pay system within the Direct Deposit Pay System.  4, record 27, English, - transfer%2Dout

Record number: 27, Textual support number: 1 OBS

transfer-out: term officially approved by the Treasury Board Secretariat.  5, record 27, English, - transfer%2Dout

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 OBS

mutation de sortie : terme uniformisé par le Secrétariat du Conseil du Trésor.  3, record 27, French, - mutation%20de%20sortie

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

The practice whereby an employee who is leaving a job(having resigned or otherwise had his or her employment terminated) is instructed to stay away from work during the notice period, while still remaining on the payroll.  2, record 28, English, - garden%20leave

Record number: 28, Textual support number: 1 CONT

Employers often use garden leave during an employee’s notice period to prevent the employee from having further access to customers, clients and staff and to prevent the employee from working for a competitor.  3, record 28, English, - garden%20leave

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

Service station managers work at gas stations and make sure operations run smoothly. Essential responsibilities of a service station manager are supervising staff, maintaining schedules, allocating budgets, checking time cards, starting and closing work contracts, and running payroll.  3, record 29, English, - service%20station%20manager

Record 29,  Textual support,  French

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

A bank account that is maintained under the imprest system.  2, record 30, English, - imprest%20bank%20account

Record number: 30, Textual support number: 1 OBS

Imprest bank accounts are used for non-routine and non-recurring expenditures such as casual payroll.  2, record 30, English, - imprest%20bank%20account

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Compte en banque distinct, constitué exclusivement à des fins de contrôle du règlement périodique ou ponctuel d'opérations spécifiques, par exemple le versement de la paie, de dividendes ou d'intérêts, et dans lequel on dépose au moment opportun la somme totale nécessaire pour couvrir le règlement qui vient à échéance.  3, record 30, French, - compte%20bancaire%20de%20contr%C3%B4le

Record 30,  Textual support,  Spanish

Record number: 30, Textual support number: 1 CONT

El efectivo disponible en las oficinas extrasede está depositado en cuentas bancarias para anticipos a fin de atender a necesidades financieras sobre el terreno.  1, record 30, Spanish, - cuenta%20bancaria%20para%20anticipos

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 CONT

Priority payments are used for employees who are already on payroll, but have not received the full amount they are owed for their regular pay.  2, record 31, English, - priority%20payment

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 CONT

Les paiements prioritaires sont utilisés pour les employés qui reçoivent déjà une paie, mais qui, pour une raison quelconque, n'ont pas reçu le plein montant qui leur est dû pour leur rémunération régulière.  2, record 31, French, - paiement%20prioritaire

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

A department store manager is responsible for managing the day-to-day activities of the retail store. They typically report to a regional director or regional manager, who they may interact with on a daily basis or less frequently. They hire and manage store personnel, as well as direct them in carrying out their employer's vision. They may also be responsible for merchandising, training new employees, and completing scheduling and payroll. Some businesses create sales goals for department managers that must be met on a yearly or monthly basis.  2, record 32, English, - department%20store%20manager

Record 32,  Textual support,  French

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

The job of an accounting office manager involves maintaining accounting and payroll records for areas assigned and developing, analyzing and interpreting statistical and accounting information. He [or] she is also assigned to record daily business and advice the management about accounting principles, practices and procedures along the guidelines established by the company and current laws.  2, record 33, English, - accounting%20office%20manager

Record 33,  Textual support,  French

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

Hardware store managers are responsible for all of the daily store operations. They hire, train and evaluate department staff, track sales, analyze budgets, order inventory, and may even process payroll.  2, record 34, English, - hardware%20store%20manager

Record 34,  Textual support,  French

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

Employee leasing [is an] arrangement in which a firm(called "subscribing firm") transfers its employees to another firm(called "leasing firm") which specializes in human resource management, payroll accounting, and risk administration. The subscribing firm leases its employees back as employees of the leasing firm and usually pays more for their services than their salaries at the time of transfer. This way the payroll and associated expenses and taxes of the leased employees become the leasing firm's liabilities.  2, record 35, English, - employee%20leasing

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

Typiquement, les établissements spécialisés dans la location de personnel permanent embauchent certains employés de leurs clients, voire tous, louent leurs services en retour et jouent le rôle d'employeurs de ces employés en ce qui concerne le versement du salaire et des avantages sociaux et les activités connexes.  1, record 35, French, - location%20de%20personnel%20permanent

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

Other estimates identify 20% of a typical company payroll goes to dealing with organizational stress factors such as heavy workloads, uncertain job expectations, and working long hours.  3, record 36, English, - organizational%20stress%20factor

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

Bien que le terme «stresseur» ne soit pas répertorié dans les dictionnaires généraux, il est utilisé dans les ouvrages spécialisés du domaine de la psychologie du travail.  1, record 36, French, - facteur%20de%20stress%20en%20milieu%20de%20travail

Record 36,  Textual support,  Spanish

Record number: 36, Textual support number: 1 CONT

Las temáticas del estrés están vinculadas al tema del trabajo, en forma académica o científica, desde hace unos cincuenta años. La Organización Internacional del Trabajo consideraba los factores de estrés en el trabajo como un tema fundamental. Cuando hablamos de estrés en el trabajo se incorporan: factores ambientales, factores psicológicos, factores propios de la tarea y factores propios de la organización del trabajo, que comprenden: la distribución de roles, las relaciones entre compañeros de trabajo y las relaciones verticales con los diversos jefes.  1, record 36, Spanish, - factor%20de%20estr%C3%A9s%20en%20el%20trabajo

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 OBS

Managers in this unit group plan, organize, direct, control and evaluate the operations of establishments that provide services to business, and ensure the quality of those services and client satisfaction. They work in fields such as management consulting, market research, personnel and payroll services, contact centre services and security services.  1, record 37, English, - Other%20business%20services%20managers

Record number: 37, Textual support number: 2 OBS

0125: classification system code in the National Occupational Classification.  2, record 37, English, - Other%20business%20services%20managers

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 OBS

Les directeurs de ce groupe de base planifient, organisent, dirigent, contrôlent et évaluent les activités des établissements qui offrent des services aux entreprises, et s'assurent de la qualité des services offerts et de la satisfaction de leur clientèle. Ils travaillent, entre autres, dans des cabinets de conseils en gestion, des services d'étude de marché, des services de gestion du personnel et de paye, des services de centres de contact et des services de sécurité.  1, record 37, French, - Directeurs%2Fdirectrices%20d%27autres%20services%20aux%20entreprises

Record number: 37, Textual support number: 2 OBS

0125 : code du système de classification de la Classification nationale des professions.  2, record 37, French, - Directeurs%2Fdirectrices%20d%27autres%20services%20aux%20entreprises

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

HRMSP is a non-profit organization that gathers professionals and practitioners from organizations of all sizes, private and public sector, as well as consultants, product and service vendors from the Human Resources and Payroll fields concerned in improving their information management system.  3, record 38, English, - HRMS%20Professionals%20Association

Record number: 38, Textual support number: 2 OBS

Vision: Lead and promote networking, knowledge and competency development in Human Resources Management Systems (HRMS).  3, record 38, English, - HRMS%20Professionals%20Association

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

PSGRH est une association à but non lucratif qui regroupe les professionnels et les gestionnaires d'entreprises de toute taille, oeuvrant dans le secteur privé ou public, des consultants ainsi que des fournisseurs de produits et de services spécialisés dans les domaines des ressources humaines et de la paie, qui sont soucieux de l’amélioration de leur système de gestion de l’information.  3, record 38, French, - Association%20des%20professionnels%20en%20SGRH

Record number: 38, Textual support number: 2 OBS

Vision : Assurer le leadership et promouvoir le réseautage, le développement de la connaissance et de la compétence en systèmes de gestion des ressources humaines (SGRH).  3, record 38, French, - Association%20des%20professionnels%20en%20SGRH

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

The major business functions of the PAYDAC system are accounting and enforcement activities associated with the remittance of source deductions by employers in Canada. Also included are activities associated with processing employer returns, including follow-up on missing returns, as well as reconciliation of returns and amounts posted to the account during the year. As well, PAYDAC generates numerous outputs to employers. Documentation includes information on the design, development, testing release implementation and maintenance of PAYDAC.  1, record 39, English, - Payroll%20Deductions%20Accounting%20and%20Collection%20System

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

Les principales fonctions opérationnelles du système PAYDAC sont les activités de comptabilisation et d'exécution liées aux versements de retenues à la source par les employeurs au Canada. Il sert aussi au traitement des déclarations des employeurs, y compris au suivi des déclarations manquantes et au rapprochement des déclarations et des montants versés au compte pendant l'année. Le PAYDAC permet en outre de produire de nombreux documents à l'intention des employeurs. La documentation contient des renseignements sur la conception, le développement, la mise à l'essai, la mise en œuvre et la maintenance du système PAYDAC.  1, record 39, French, - Syst%C3%A8me%20de%20retenues%20sur%20la%20paie%2C%20de%20comptabilisation%20et%20de%20recouvrements

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 DEF

The cost, other than the base wage or salary, attributable to the presence of employees on the payroll and including employer-paid taxes, insurance and fringe benefits, whether statutory or optional, that the employer must pay.  1, record 40, English, - labour%20burden

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 DEF

Coût pour l'employeur des avantages obligatoires ou volontaires qu'il accorde à ses salariés, en sus du salaire de base, et qui comprennent généralement les avantages sociaux, les charges sociales et les assurances.  3, record 40, French, - co%C3%BBt%20salarial%20indirect

Record number: 40, Textual support number: 2 DEF

Charges annexes au salaire brut, obligatoires ou non, constituées essentiellement des cotisations sociales versées par les employeurs.  2, record 40, French, - co%C3%BBt%20salarial%20indirect

Record number: 40, Textual support number: 1 OBS

Il convient d'éviter de parler dans ce cas des coûts de main-d'œuvre non salariaux.  2, record 40, French, - co%C3%BBt%20salarial%20indirect

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

The BC Association of School Business Officials is the professional association of business officials working in school districts. The membership includes secretary-treasurers, assistant secretary-treasurers, comptrollers, payroll and benefits supervisors, managers of human resources, accountants, information systems managers. The Association provides its members with professional development opportunities and a forum to share ideas, new initiatives, and concerns. It provides an important communication vehicle to ensure that each individual school district is able to learn solutions from others.  3, record 41, English, - British%20Columbia%20Association%20of%20School%20Business%20Officials

Record 41,  Textual support,  French

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 OBS

The Canada Savings Bonds(CSB) Payroll Savings Program allows employees to contribute to a payroll savings plan at their place of employment through automatic payroll deductions.  1, record 42, English, - Payroll%20Savings%20Program

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 OBS

Le Programme d'épargne-salaire des Obligations d'épargne du Canada permet aux employés de cotiser à un régime d'épargne-salaire par l'entremise de leur employeur, au moyen de retenues salariales automatiques.  1, record 42, French, - Programme%20d%27%C3%A9pargne%2Dsalaire

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 DEF

The practice of marketing an existing motor vehicle under a new brand name or badge.  2, record 43, English, - rebadging

Record number: 43, Textual support number: 1 CONT

Days before and barely hours into his return to GM's salaried-exec payroll, [the vice-chairman] said GM was going to rebadge the underappreciated, Australia-sourced Pontiac G8 as a Chevrolet, calling it a car "too good to waste. "The pronouncement flew directly against an earlier thumbs-down verdict about the G8 from [the chief executive officer], who said he does not favor rebadging...  3, record 43, English, - rebadging

Record number: 43, Textual support number: 1 OBS

rebadging: Not to be confused with "badge engineering" or "crossbadging."  2, record 43, English, - rebadging

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 DEF

Stratégie d’entreprise qui consiste à commercialiser sous une marque différente un véhicule proposé jusqu’alors à la vente sous une autre marque.  1, record 43, French, - remarquage

Record number: 43, Textual support number: 1 OBS

remarquage : Ne pas confondre avec «multimarquage».  2, record 43, French, - remarquage

Record number: 43, Textual support number: 2 OBS

remarquage : terme et définition publiés au Journal officiel de la République française le 11 juin 2016.  2, record 43, French, - remarquage

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

A loose description of computerized systems that process financial transactions or process information about financial transactions, or effect an exchange of value between two parties.  3, record 44, English, - electronic%20funds%20transfer%20system

Record number: 44, Textual support number: 1 CONT

... which enables businesses to remit payroll source deductions, corporate instalments, and non-resident tax electronically.  4, record 44, English, - electronic%20funds%20transfer%20system

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Système qui permet aux entreprises de verser par voie électronique les retenues à la source, les acomptes provisionnels au titre de l'impôt des sociétés et l'impôt des non-résidents.  1, record 44, French, - syst%C3%A8me%20de%20transfert%20%C3%A9lectronique%20de%20fonds

Record 44,  Textual support,  Spanish

Record number: 44, Textual support number: 1 DEF

Intercambio de dinero por medio de las comunicaciones; se refiere a toda transacción financiera que se origina en una terminal y que transfiere una suma dinero de una cuenta a otra.  1, record 44, Spanish, - sistema%20de%20transacciones%20bancarias%20autom%C3%A1ticas

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

A tax on production is a tax incurred as a result of engaging in production and is payable irrespective of the profitability of the entreprise or the number of units of any good or service produced; they include payroll taxes but no social security taxes and business and professional licences but only if unrequited.  2, record 45, English, - production%20tax

Record number: 45, Textual support number: 2 CONT

In Canada ... a tax paid by producers is not collected for exported goods; furthermore, the tax is levied as an excise tax on imports as well as on domestic production. Thus, the production tax--or, in Canada, the [manufacturers’] sales tax--would almost certainly have the same effect on the pattern and volume of trade as a retail sales tax.  1, record 45, English, - production%20tax

Record number: 45, Textual support number: 3 CONT

... in theoretical literature, a production tax means a tax on all production, whether sold domestically or in foreign markets. But this is seldom, if ever, the case in practice.  1, record 45, English, - production%20tax

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 CONT

La taxe à la production est (et restera) composée d'un paiement de base et d'un paiement progressif en fonction de la rentabilité de l'exploitation.  1, record 45, French, - taxe%20%C3%A0%20la%20production

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  French

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 OBS

This position provides a full rage of benefits and payroll services and counselling, and interpretations of HR policies, collective agreements and benefit entitlements...  1, record 47, English, - pay%20%26%20benefits%20officer

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 OBS

Le titulaire du poste fournit une gamme complète de services de paie et d’avantages sociaux, ainsi que des conseils et des explications sur les politiques de ressources humaines (RH), les conventions collectives et les avantages auxquels les employés [...] ont droit.  1, record 47, French, - agent%20de%20la%20paie%20et%20des%20avantages%20sociaux

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  French

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 DEF

Somme d'argent déduite de la rémunération d'un employé pour couvrir ses cotisations syndicales, ses cotisations de pension, ses primes d'assurance, ses impôts et diverses contributions auxquelles il souscrit de son propre gré.  8, record 49, French, - retenue%20%C3%A0%20la%20source

Record number: 49, Textual support number: 1 OBS

précompte : En France, le terme «précompte» désigne aussi un impôt égal au tiers des dividendes prélevés sur des bénéfices n'ayant pas supporté l'impôt sur les bénéfices au taux plein ou sur des bénéfices réalisés au cours d'exercices clos depuis plus de cinq ans. En Belgique, on distingue le «précompte mobilier», qui correspond à une retenue à la source sur les intérêts et dividendes, et le «précompte professionnel», qui est une retenue d'impôt sur les revenus professionnels des personnes sous contrat d'emploi. Cet impôt peut faire l'objet d'un remboursement si les calculs définitifs font apparaître des retenues excessives.  9, record 49, French, - retenue%20%C3%A0%20la%20source

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

The total amount of salaries or wages at a given time or for a given period.  2, record 50, English, - payroll

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 DEF

Rémunération globale attribuée au personnel (y compris les charges et cotisations sociales) pour une période donnée à titre de salaires, et comptabilisée dans un ou plusieurs comptes de charges.  3, record 50, French, - paie

Record 50,  Textual support,  Spanish

Record number: 50, Textual support number: 1 OBS

masa salarial, nómina total: términos extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 50, Spanish, - masa%20salarial

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 CONT

Financial payroll transactions are coded and recorded accurately to support accurate information processing.  1, record 51, English, - financial%20payroll%20transaction

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 CONT

Les opérations financières de la paye sont codées et inscrites correctement et rapidement pour appuyer un traitement précis de l'information.  1, record 51, French, - op%C3%A9ration%20financi%C3%A8re%20de%20la%20paye

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 CONT

The chief financial officer is responsible for the effectiveness of the financial controls related to pay administration and payroll accounting, as well as payment requisitions.  2, record 52, English, - payroll%20accounting

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 DEF

Comptabilité qui consiste à enregistrer, sur le fichier du personnel ou le journal des salaires, les rémunérations attribuées aux salariés, les cotisations sociales ainsi que les retenues sur salaire.  2, record 52, French, - comptabilit%C3%A9%20de%20la%20paye

Record 52,  Textual support,  Spanish

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 DEF

The costs involved in paying employees, including such expenses as labour costs, costs required by law (i.e. statutory requirements), costs required by company policy or the terms of a collective agreement (e.g., the cost of premiums required for company paid benefits).  4, record 53, English, - wage%20bill

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 DEF

Somme globale, dans une entreprise, une industrie ou dans l'économie nationale, qui est constituée par l'ensemble des salaires directs ou indirects versés aux travailleurs pendant une période donnée.  2, record 53, French, - masse%20salariale

Record 53,  Textual support,  Spanish

Record number: 53, Textual support number: 1 CONT

John Stuart Smith recogió la teoría del fondo de salarios elaborada por Adam Smith, según la cual la cantidad destinada al pago de [los salarios] estaba predeterminada por la masa de salarios y las necesidades de materias primas [...]  1, record 53, Spanish, - masa%20de%20salarios

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 DEF

... a formal package of loans and related banking services for franchisees that is prenegotiated with each franchisor and introduced as a national program throughout our branch network.  1, record 54, English, - Franchise%20Assistance%20Program

Record number: 54, Textual support number: 1 CONT

... the Franchise Assistance Program included not only loans, but also a number of banking-related services to assist the franchisee in normal day-to-day operations. These additional services include night deposit, Chargex, automated payroll, financial planning, deferred profit sharing and surplus funds employment.(...) the Franchise Assistance Program attempts to simplify the franchisee's banking relationship by offering an all-inclusive, one-stop service.  1, record 54, English, - Franchise%20Assistance%20Program

Record 54,  Textual support,  French

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 CONT

The Red Tape Reduction Action Plan is the product of business community input into a year-long commission. It includes 90 department-specific reforms-common-sense solutions to business irritants ranging from tax and payroll to labour, transport and trade, as well as six whole-of-government systemic changes. The vast majority of these reforms, which include time-saving measures like single windows and electronic submissions, will be implemented in the next three years.  1, record 55, English, - common%2Dsense%20solution

Record 55,  Textual support,  French

Record number: 55, Textual support number: 1 CONT

Le Plan d'action pour la réduction du fardeau administratif a mis en place d'importantes réformes qui permettront de réduire le fardeau administratif afin qu'il soit plus facile de faire affaire avec les organismes de réglementation et d'améliorer le service et la prévisibilité. Les changements comprennent 90 réformes propres aux ministères, des solutions sensées aux irritants signalés par les entreprises dans des domaines aussi divers que les impôts, la paye, la main d'œuvre, les licences et permis, le transport et le commerce transfrontalier.  1, record 55, French, - solution%20sens%C3%A9e

Record 55,  Textual support,  Spanish

Record 56,  Textual support,  English

Record number: 56, Textual support number: 1 DEF

A unit used to calculate business size.  2, record 56, English, - average%20labour%20unit

Record number: 56, Textual support number: 1 CONT

Business size is calculated according to the Average Labour Unit(ALU) concept. ALU’S are calculated by dividing annual payroll(as reported to Revenue Canada through the T4 system) for each province that a business operates in by an estimate of average annual earnings derived from Statistics Canada's Labour Division, Survey of Earnings, Payrolls, and Hours(SEPH) for the same 1970 three-digit industry and province, businesses are then sized according to their number of ALU’S.  3, record 56, English, - average%20labour%20unit

Record 56,  Textual support,  French

Record number: 56, Textual support number: 1 DEF

Unité servant à calculer la taille de l'entreprise.  2, record 56, French, - unit%C3%A9%20moyenne%20de%20main%2Dd%27%26oelig%3Buvre

Record number: 56, Textual support number: 1 CONT

La taille de l'entreprise se calcule en fonction de l'unité moyenne de main-d'œuvre (UMM). Les UMM se calculent en divisant la masse salariale annuelle (déclarée à Revenu Canada par l'entremise du système T4) pour chaque province où une entreprise est en exploitation par une estimation appropriée de la rémunération annuelle moyenne fondée sur les données de l'enquête sur l'emploi, la rémunération et les heures de travail (EERH) de la Division du travail de Statistique Canada, pour la même branche d'activité (code à trois chiffres) et la même province. La taille des entreprises est ensuite calculée en fonction du nombre d'UMM.  2, record 56, French, - unit%C3%A9%20moyenne%20de%20main%2Dd%27%26oelig%3Buvre

Record 56,  Textual support,  Spanish

Record 57,  Textual support,  English

Record number: 57, Textual support number: 1 CONT

Direct productive labour is the payroll cost component of manufacturing attributable, in accounting terms, to material transformation performed on produces manufactured for sale.  2, record 57, English, - direct%20productive%20labour

Record 57,  Textual support,  French

Record 57,  Textual support,  Spanish

Record 58,  Textual support,  French

Record 58,  Textual support,  Spanish

Record 59,  Textual support,  French

Record 59,  Textual support,  Spanish