TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A payment in excess of the amount owed and which should be reimbursed.  2, record 1, English, - overpayment

Record number: 1, Textual support number: 1 CONT

When an overpayment of salary occurs, the Payroll Unit is responsible for contacting the employee and making arrangements to recover the amount of the overpayment.  3, record 1, English, - overpayment

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Somme perçue au delà de ce qui est dû et qui doit en principe être restituée à celui qui l'a versée, par exemple un trop-perçu d'impôt ou un trop-perçu de loyer.  3, record 1, French, - trop%2Dper%C3%A7u

Record number: 1, Textual support number: 1 CONT

Lorsque, par erreur, on a versé à un employé ou à un entrepreneur, à titre de traitement ou de rémunération, une somme supérieure à celle qui aurait dû lui être versée, le trop-payé constitue une créance de la Couronne qui peut être recouvrée à tout moment à partir des versements à venir afférents au traitement ou à la rémunération de cette personne.  6, record 1, French, - trop%2Dper%C3%A7u

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - payroll%20tax

Record number: 2, 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 2, English, - payroll%20tax

Record number: 2, 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 2, English, - payroll%20tax

Record number: 2, Textual support number: 1 OBS

payroll tax; social security tax: terms generally used in the plural.  5, record 2, English, - payroll%20tax

Record 2,  Textual support,  French

Record number: 2, 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 2, French, - cotisation%20sociale

Record number: 2, Textual support number: 1 OBS

cotisation sociale; prélèvement social; impôt sur la masse salariale; charge sociale : termes habituellement utilisés au pluriel.  3, record 2, French, - cotisation%20sociale

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Impuesto que grava la cuenta de salarios de un empleador.  2, record 2, Spanish, - impuesto%20sobre%20la%20n%C3%B3mina

Record number: 2, Textual support number: 1 CONT

Un impuesto sobre la nómina está en función del volumen de los salarios pagados por la empresa.  3, record 2, Spanish, - impuesto%20sobre%20la%20n%C3%B3mina

Record 3,  Textual support,  English

Record number: 3, 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 3, English, - garden%20leave

Record number: 3, 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 3, English, - garden%20leave

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, 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 4, English, - employee%20leasing

Record 4,  Textual support,  French

Record number: 4, 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 4, French, - location%20de%20personnel%20permanent

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A continuing full-time employee who receives, from the pay office, the salary cheques and payroll register and, in turn, distributes them to the designated pay cheque custodians.  4, record 5, English, - paycheque%20coordinator

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Employé à plein temps permanent qui reçoit du bureau de paye les chèques de paye et le registre de paye et qui les distribue ensuite aux dépositaires désignés des chèques de paye.  3, record 5, French, - coordonnateur%20des%20ch%C3%A8ques%20de%20paye

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

TD1: Code of a form used by Revenue Canada.  3, record 8, English, - %202010%20Personal%20Tax%20Credits%20Return

Record number: 8, Textual support number: 2 OBS

(Revenue Canada-Customs, Excise and Taxation) [now Canada Revenue Agency] form TD1 which every employee should complete and submit to payroll annually; used by the employee to reduce his/her taxable income at source and also provides payroll with such important information as current address, birth date, and SIN(social insurance number).  3, record 8, English, - %202010%20Personal%20Tax%20Credits%20Return

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

TD1 : Code d’un formulaire employé par Revenu Canada.  3, record 8, French, - D%C3%A9claration%20des%20cr%C3%A9dits%20d%27imp%C3%B4t%20personnels%20pour%202010

Record number: 8, Textual support number: 2 OBS

Formulaire TD1 de RCADI (Revenu Canada - Accise, Douanes et Impôt) [maintenant l'Agence du revenu du Canada] devant être rempli chaque année par tous les employés et remis au service de la paie. Il est utilisé par l'employé pour diminuer le montant des impôts retenus à la source. Il fournit également au service de la paie des renseignements importants tels que l'adresse, la date de naissance et le numéro d'assurance sociale.  3, record 8, French, - D%C3%A9claration%20des%20cr%C3%A9dits%20d%27imp%C3%B4t%20personnels%20pour%202010

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

A payroll master file containing employee names, addresses, and rates of pay, may have to be converted from the format used in the old system to that required by the new system.  2, record 9, English, - payroll%20master%20file

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Fichier maître dans lequel sont consignés et tenus à jour tous les renseignements relatifs à la rémunération de chaque salarié de l'entité.  1, record 9, French, - fichier%20salari%C3%A9s

Record number: 9, Textual support number: 1 CONT

Le fichier salariés permet d'établir un cumul annuel des données pertinentes et de produire des tableaux et feuillets récapitulatifs pour chaque salarié ou groupe de salariés.  1, record 9, French, - fichier%20salari%C3%A9s

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

[Expenses] incurred in carrying out a firm’s day to day activities, but not directly associated with production.  2, record 10, English, - operating%20expenses

Record number: 10, Textual support number: 1 OBS

Operating expenses include payroll, sales commissions, employee benefits and pension contributions, transportation and travel, amortization and depreciation, rent, repairs, and taxes, etc.  2, record 10, English, - operating%20expenses

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Groupement de charges comprenant généralement les frais de vente et d'administration, mais excluant le coût des marchandises ou des produits vendus, ainsi que les charges financières et les impôts sur le bénéfice.  1, record 10, French, - frais%20d%27exploitation

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

a) the estimated cost of benefits under the pension plan(expressed as a percentage of pensionable payroll, showing separately the employer contributions and the employee contributions) in respect of service(i) for the three plan years following the review date, where that date falls on the last day of a plan year, or(ii) for the plan year in which the review date falls and the two subsequent plan years, where that date falls on any other day of a plan year;...  1, record 11, English, - pensionable%20payroll

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

a) le coût estimatif des prestations prévues au régime, (exprimé en pourcentage des salaires qui donnent droit à une pension, indiquant séparément les cotisations de l'employeur et celles de l'employé) relativement au service : (i) durant les trois années du régime suivant la date de la révision, lorsque cette date tombe le dernier jour de l'année du régime, (ii) durant l'année du régime où tombe la date de la révision et les deux années du régime suivantes, si la date de la révision est antérieure au dernier jour de l'année du régime; [...]  1, record 11, French, - salaire%20donnant%20droit%20%C3%A0%20pension

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Canada Revenue Agency.  2, record 12, English, - Compensation%20Service%20Delivery%20Renewal%20Project

Record number: 12, Textual support number: 2 OBS

The CRA [Canada Revenue Agency] Compensation Service Delivery Renewal Project(CSDRP) is a major investment project within the Human Resources(HR) Branch. A key component of the project is to consolidate compensation services for the CRA to two compensation client service centers(CCSC). The sites are located in Winnipeg and in Ottawa. In April 2005, the CRA approved the initiation of a PWGSC [Public Works and Government Services Canada] project to create a regional pay master to host all CRA employee payroll accounts. In addition, PWGSC was asked to redefine and develop functionality to support various processes required to deliver payroll services to both the CRA employees and the new CCSCs.  3, record 12, English, - Compensation%20Service%20Delivery%20Renewal%20Project

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Agence du revenu du Canada.  2, record 12, French, - Projet%20de%20renouvellement%20de%20la%20prestation%20des%20services%20en%20r%C3%A9mun%C3%A9ration

Record number: 12, Textual support number: 2 OBS

Le Projet de renouvellement de la prestation des services de rémunération (PRPSR) de l'ARC est un important projet d'investissement de la Direction générale des ressources humaines (DGRH). L'intégration des services de rémunération de l'ARC en deux centres de services de rémunération à la clientèle (CSRC) situés à Winnipeg et à Ottawa constitue l'une des composantes clés du projet. En avril 2005, l'ARC a approuvé la réalisation d'un projet de TPSGC [Travaux publics et Services gouvernementaux Canada] visant à créer un fichier principal de paye régional qui hébergera tous les comptes liés aux listes de paye des employés de l'ARC. De plus, on a demandé à TPSGC de redéfinir et de mettre au point une fonctionnalité qui soutiendra les divers processus nécessaires à la prestation de services de paye tant aux employés de l'ARC qu'aux nouveaux CSRC.  2, record 12, French, - Projet%20de%20renouvellement%20de%20la%20prestation%20des%20services%20en%20r%C3%A9mun%C3%A9ration

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Client departments input their pay transactions, to the RPS [Regional Pay System], via the Regional Pay On-line facility to create or modify employee payroll records including financial coding. In turn, the RPS calculates payments and forwards an input payment and client control file to the SPS [Standard Payment System] for payment production.  2, record 13, English, - input%20payment%20and%20client%20control%20file

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Les ministères clients enregistrent leurs opérations de paye dans le SRP [Système régional de paye] grâce à la fonction en direct de paye régionale, pour créer ou modifier les relevés de paye des employés, y compris les codes financiers. Puis, le SRP calcule les paiements et transmet un fichier de [saisie des paiements] et de contrôle du client au SNP [Système normalisé des paiements] pour la production des paiements.  2, record 13, French, - fichier%20de%20saisie%20des%20paiements%20et%20de%20contr%C3%B4le%20du%20client

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

A continuing full-time employee who receives, handles and maintains control over salary cheques and payroll registers for the appropriate organizational unit or regional office.  2, record 14, English, - designated%20pay%20cheque%20custodian

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Employé permanent à plein temps autorisé à distribuer des chèques de paye ou des talons de chèques de paye à des employés d'un centre de responsabilité.  2, record 14, French, - d%C3%A9positaire%20design%C3%A9%20des%20ch%C3%A8ques%20de%20paye

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Human Resources Secretariat  1, record 15, English, - Integrated%20Payroll%20Personnel%20Employee%20Benefits%20System

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Secrétariat des ressources humaines  1, record 15, French, - Syst%C3%A8me%20int%C3%A9gr%C3%A9%20de%20paye%2C%20personnel%20et%20avantages%20sociaux%20des%20employ%C3%A9s

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

A document, usually a specifically designed form(may also be simply a handwritten memo), which authorizes the payroll department to start paying an employee.  1, record 16, English, - authorization%20for%20hiring

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Document, généralement un formulaire spécifique (une simple note manuscrite peut toutefois suffire), autorisant le service de la paie à commencer à payer le salaire d'un employé.  1, record 16, French, - autorisation%20d%27embauche

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

Deductions, other than the statutory deductions, that are required by law to be taken, e. g., garnishment, third party demand, support orders/maintenance payments, NWT payroll tax. Permission from the employee to withhold these deductions is not required.  1, record 17, English, - legal%20deduction

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Retenues, autres que les retenues obligatoires; par exemple, saisie de salaire, réclamation d'une ordonnance de retenue des pensions alimentaires ou d'entretien, impôt sur les salaires pour les travailleurs des Territoires du Nord-Ouest. Aucune permission n'est requise de l'employé pour les soustraire du salaire.  1, record 17, French, - retenue%20prescrite%20par%20la%20loi

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  French

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

The total amount of an employer’s annual payroll on which the premiums for Workers’ Compensation are based.  1, record 19, English, - total%20annual%20assessable%20payroll

Record number: 19, Textual support number: 1 OBS

Total annual assessable payroll is determined by the types of earnings that have been legislated as assessable, and the total dollar amount of the assessable earnings, up to a maximum amount per employee.  1, record 19, English, - total%20annual%20assessable%20payroll

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Total de la masse salariale annuelle servant de base au calcul des cotisations à verser à une Commission des accidents du travail.  1, record 19, French, - total%20de%20la%20masse%20salariale%20annuelle%20cotisable

Record number: 19, Textual support number: 1 OBS

Pour déterminer cette masse salariale, on considère d'une part les types de rémunération que la loi considère comme assurables, et d'autre part le total en dollars de la rémunération assurable, sous réserve d'un maximum par employé.  1, record 19, French, - total%20de%20la%20masse%20salariale%20annuelle%20cotisable

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish