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PAYROLL COSTS [10 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Social Security and Employment Insurance
- Accounting
- Taxation
Record 1, Main entry term, English
- payroll tax
1, record 1, English, payroll%20tax
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- social security tax 2, record 1, English, social%20security%20tax
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
payroll taxes: Taxes based upon wages and salaries of employees and upon net business income of self-employed individuals. 3, record 1, English, - payroll%20tax
Record number: 1, Textual support number: 1 CONT
The two federal payroll taxes are (1) social security, which is imposed upon employees and employers equally and also upon self-employed individuals, and (2) the unemployment tax ... 3, record 1, English, - payroll%20tax
Record number: 1, Textual support number: 2 CONT
In addition to wages, employers have other costs associated with payrolls, such as payroll taxes and employee fringe benefits... The employer must match the employees’ CPP [Canada Pension Plan] and UIC [Unemployment insurance] contributions. 4, record 1, English, - payroll%20tax
Record number: 1, Textual support number: 1 OBS
payroll tax; social security tax: terms generally used in the plural. 5, record 1, English, - payroll%20tax
Record 1, Key term(s)
- payroll taxes
- social security taxes
Record 1, French
Record 1, Domaine(s)
- Sécurité sociale et assurance-emploi
- Comptabilité
- Fiscalité
Record 1, Main entry term, French
- cotisation sociale
1, record 1, French, cotisation%20sociale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- prélèvement social 2, record 1, French, pr%C3%A9l%C3%A8vement%20social
correct, masculine noun
- impôt sur la masse salariale 2, record 1, French, imp%C3%B4t%20sur%20la%20masse%20salariale
correct, feminine noun, Canada, familiar
- charge sociale 1, record 1, French, charge%20sociale
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
cotisations sociales : Charges obligatoires afférentes aux salaires dont l'entité doit assumer la responsibilité en raison des exigences imposées par les lois en matière de sécurité sociale. 2, record 1, French, - cotisation%20sociale
Record number: 1, Textual support number: 1 OBS
cotisation sociale; prélèvement social; impôt sur la masse salariale; charge sociale : termes habituellement utilisés au pluriel. 3, record 1, French, - cotisation%20sociale
Record 1, Key term(s)
- cotisations sociales
- prélèvements sociaux
- impôts sur la masse salariale
- charges sociales
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Seguridad social y seguro de desempleo
- Contabilidad
- Sistema tributario
Record 1, Main entry term, Spanish
- impuesto sobre la nómina
1, record 1, Spanish, impuesto%20sobre%20la%20n%C3%B3mina
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Impuesto que grava la cuenta de salarios de un empleador. 2, record 1, Spanish, - impuesto%20sobre%20la%20n%C3%B3mina
Record number: 1, Textual support number: 1 CONT
Un impuesto sobre la nómina está en función del volumen de los salarios pagados por la empresa. 3, record 1, Spanish, - impuesto%20sobre%20la%20n%C3%B3mina
Record 2 - internal organization data 2022-04-14
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- substance-based income exclusion
1, record 2, English, substance%2Dbased%20income%20exclusion
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, 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 2, English, - substance%2Dbased%20income%20exclusion
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- exclusion du revenu fondée sur la substance
1, record 2, French, exclusion%20du%20revenu%20fond%C3%A9e%20sur%20la%20substance
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2021-05-26
Record 3, English
Record 3, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Financial and Budgetary Management
- Taxation
Record 3, Main entry term, English
- Canada Emergency Business Account
1, record 3, English, Canada%20Emergency%20Business%20Account
correct
Record 3, Abbreviations, English
- CEBA 2, record 3, English, CEBA
correct
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, 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 3, English, - Canada%20Emergency%20Business%20Account
Record 3, French
Record 3, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Gestion budgétaire et financière
- Fiscalité
Record 3, Main entry term, French
- Compte d'urgence pour les entreprises canadiennes
1, record 3, French, Compte%20d%27urgence%20pour%20les%20entreprises%20canadiennes
correct, masculine noun
Record 3, Abbreviations, French
- CUEC 2, record 3, French, CUEC
correct, masculine noun
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, 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 3, French, - Compte%20d%27urgence%20pour%20les%20entreprises%20canadiennes
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Títulos de programas federales (Gobierno canadiense)
- Gestión presupuestaria y financiera
- Sistema tributario
Record 3, Main entry term, Spanish
- Cuenta de Emergencia para las Empresas Canadienses
1, record 3, Spanish, Cuenta%20de%20Emergencia%20para%20las%20Empresas%20Canadienses
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2014-11-21
Record 4, English
Record 4, Subject field(s)
- Remuneration (Personnel Management)
Record 4, Main entry term, English
- direct on-site payroll costs 1, record 4, English, direct%20on%2Dsite%20payroll%20costs
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Rémunération (Gestion du personnel)
Record 4, Main entry term, French
- frais directs de main-d'œuvre engagés sur place
1, record 4, French, frais%20directs%20de%20main%2Dd%27%26oelig%3Buvre%20engag%C3%A9s%20sur%20place
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2013-02-21
Record 5, English
Record 5, Subject field(s)
- Auditing (Accounting)
Record 5, Main entry term, English
- payroll costs management audit 1, record 5, English, payroll%20costs%20management%20audit
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, French
Record 5, Domaine(s)
- Vérification (Comptabilité)
Record 5, Main entry term, French
- audit de l'utilisation optimale du personnel
1, record 5, French, audit%20de%20l%27utilisation%20optimale%20du%20personnel
see observation, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- audit de l'optimisation du personnel 1, record 5, French, audit%20de%20l%27optimisation%20du%20personnel
see observation, masculine noun
- vérification de l'utilisation optimale du personnel 2, record 5, French, v%C3%A9rification%20de%20l%27utilisation%20optimale%20du%20personnel
feminine noun, Canada
- vérification de l'optimisation du personnel 2, record 5, French, v%C3%A9rification%20de%20l%27optimisation%20du%20personnel
feminine noun, Canada
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
audit de l'utilisation optimale du personnel; audit de l'optimisation du personnel : Le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02). 1, record 5, French, - audit%20de%20l%27utilisation%20optimale%20du%20personnel
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2005-11-16
Record 6, English
Record 6, Subject field(s)
- Remuneration (Personnel Management)
- Government Contracts
Record 6, Main entry term, English
- firm hourly rate
1, record 6, English, firm%20hourly%20rate
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
A time rate whereby the contractor is paid a fixed rate inclusive of payroll and overhead costs for each hour worked. 2, record 6, English, - firm%20hourly%20rate
Record number: 6, Textual support number: 1 OBS
[This] rate [applies to service contracts] may include an allowance for profit. 2, record 6, English, - firm%20hourly%20rate
Record 6, French
Record 6, Domaine(s)
- Rémunération (Gestion du personnel)
- Marchés publics
Record 6, Main entry term, French
- tarif horaire ferme
1, record 6, French, tarif%20horaire%20ferme
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- taux horaire fixe 2, record 6, French, taux%20horaire%20fixe
correct, see observation, masculine noun
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Tarif s'appliquant aux marchés de service [selon lequel] on paie l'entrepreneur à un prix fixe qui comprend les frais de salaires et les frais généraux pour chaque heure de travail. 3, record 6, French, - tarif%20horaire%20ferme
Record number: 6, Textual support number: 1 OBS
Ce tarif peut comprendre une provision pour la marge bénéficiaire. 3, record 6, French, - tarif%20horaire%20ferme
Record number: 6, Textual support number: 2 OBS
taux horaire fixe : terme tiré du Glossaire du Guide des approvisionnements de Travaux publics et Services gouvernementaux Canada. 4, record 6, French, - tarif%20horaire%20ferme
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1993-04-27
Record 7, English
Record 7, Subject field(s)
- Finance
Record 7, Main entry term, English
- payroll costs
1, record 7, English, payroll%20costs
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
- payroll cost 2, record 7, English, payroll%20cost
correct
Record 7, French
Record 7, Domaine(s)
- Finances
Record 7, Main entry term, French
- coûts salariaux
1, record 7, French, co%C3%BBts%20salariaux
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1987-05-26
Record 8, English
Record 8, Subject field(s)
- Remuneration (Personnel Management)
- Employment Benefits
Record 8, Main entry term, English
- final average earnings
1, record 8, English, final%20average%20earnings
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
- final average salary 2, record 8, English, final%20average%20salary
correct
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
The last three columns show the estimated employer payroll costs of different benefit levels calculated on the basis of final average earnings over the last five years of service... 1, record 8, English, - final%20average%20earnings
Record 8, French
Record 8, Domaine(s)
- Rémunération (Gestion du personnel)
- Avantages sociaux
Record 8, Main entry term, French
- gains moyens de fin de carrière
1, record 8, French, gains%20moyens%20de%20fin%20de%20carri%C3%A8re
proposal, masculine noun, plural
Record 8, Abbreviations, French
Record 8, Synonyms, French
- salaire moyen de fin de carrière 2, record 8, French, salaire%20moyen%20de%20fin%20de%20carri%C3%A8re
correct, masculine noun
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
Les principales bases de calcul sont les suivantes : le salaire de fin de carrière, le salaire moyen de fin de carrière (ex. : la moyenne des cinq dernières années), le salaire maximal moyen (...) et le salaire moyen au cours de la carrière. 3, record 8, French, - gains%20moyens%20de%20fin%20de%20carri%C3%A8re
Record number: 8, Textual support number: 1 OBS
Proposition fondée sur le fait que le gain moyen est le résultat du calcul utilisé pour déterminer les prestations dans le cadre d'un régime salaire moyen de fin de carrière. «Gains» est le terme préféré même si, d'après la plupart des sources consultées, il semble englober, outre le salaire, les revenus d'autres sources (prime, gratification, etc.) et, de ce fait, être considéré comme plus général que le terme «salaire». 1, record 8, French, - gains%20moyens%20de%20fin%20de%20carri%C3%A8re
Record 8, Key term(s)
- moyenne des gains de fin de carrière
- gains ultimes moyens
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1986-09-09
Record 9, English
Record 9, Subject field(s)
- Accounting
Record 9, Main entry term, English
- end-use account
1, record 9, English, end%2Duse%20account
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
Costs must, if feasible, be directly charged to the end-use accounts. If not feasible, costs must be charged to a temporary suspense account to be subsequently transferred to the appropriate end-use account. The use of Suspense Accounts is to be restricted to the following :Payroll Suspense, Equipment Suspense. 1, record 9, English, - end%2Duse%20account
Record 9, French
Record 9, Domaine(s)
- Comptabilité
Record 9, Main entry term, French
- compte définitif
1, record 9, French, compte%20d%C3%A9finitif
correct, masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
Toute opération portée au compte [transitoire ou d'attente] sera imputée au compte définitif dans les moindres délais possibles. 1, record 9, French, - compte%20d%C3%A9finitif
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1982-11-22
Record 10, English
Record 10, Subject field(s)
- Finance
Record 10, Main entry term, English
- payroll costs management 1, record 10, English, payroll%20costs%20management
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 OBS
Management controls with respect to human resource planning, training and information systems. 1, record 10, English, - payroll%20costs%20management
Record 10, French
Record 10, Domaine(s)
- Finances
Record 10, Main entry term, French
- gestion de l'optimisation du personnel 1, record 10, French, gestion%20de%20l%27optimisation%20du%20personnel
Record 10, Abbreviations, French
Record 10, Synonyms, French
- gestion de l'utilisation optimale du personnel 1, record 10, French, gestion%20de%20l%27utilisation%20optimale%20du%20personnel
Record 10, Textual support, French
Record 10, Spanish
Record 10, Textual support, Spanish
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