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PAYROLL EXPENSES [4 records]
Record 1 - internal organization data 2018-07-20
Record 1, English
Record 1, Subject field(s)
- Labour Law
- Labour and Employment
Record 1, Main entry term, English
- employee leasing
1, record 1, English, employee%20leasing
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, 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 1, English, - employee%20leasing
Record 1, French
Record 1, Domaine(s)
- Droit du travail
- Travail et emploi
Record 1, Main entry term, French
- location de personnel permanent
1, record 1, French, location%20de%20personnel%20permanent
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, 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 1, French, - location%20de%20personnel%20permanent
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2015-03-11
Record 2, English
Record 2, Subject field(s)
- Remuneration (Personnel Management)
- Corporate Economics
Record 2, Main entry term, English
- wage bill
1, record 2, English, wage%20bill
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- total payroll 2, record 2, English, total%20payroll
correct
- payroll expenditures 3, record 2, English, payroll%20expenditures
correct
- payroll expenses 4, record 2, English, payroll%20expenses
correct
Record 2, Textual support, English
Record number: 2, 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 2, English, - wage%20bill
Record 2, Key term(s)
- payroll expenditure
Record 2, French
Record 2, Domaine(s)
- Rémunération (Gestion du personnel)
- Économie de l'entreprise
Record 2, Main entry term, French
- masse salariale
1, record 2, French, masse%20salariale
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, 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 2, French, - masse%20salariale
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Remuneración (Gestión del personal)
- Economía empresarial
Record 2, Main entry term, Spanish
- masa de salarios
1, record 2, Spanish, masa%20de%20salarios
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- masa salarial 2, record 2, Spanish, masa%20salarial
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, 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 2, Spanish, - masa%20de%20salarios
Record 3 - internal organization data 2009-07-03
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Cost Accounting
Record 3, Main entry term, English
- operating expenses
1, record 3, English, operating%20expenses
correct, plural
Record 3, Abbreviations, English
Record 3, Synonyms, English
- non-manufacturing expenses 1, record 3, English, non%2Dmanufacturing%20expenses
correct, plural
Record 3, Textual support, English
Record number: 3, 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 3, English, - operating%20expenses
Record number: 3, 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 3, English, - operating%20expenses
Record 3, Key term(s)
- operating expense
- non-manufacturing expense
- nonmanufacturing expenses
- nonmanufacturing expense
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Comptabilité analytique
Record 3, Main entry term, French
- frais d'exploitation
1, record 3, French, frais%20d%27exploitation
correct, masculine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, 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 3, French, - frais%20d%27exploitation
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2008-09-26
Record 4, English
Record 4, Subject field(s)
- Titles of Forms
- Taxation
- Finance
- Remuneration (Personnel Management)
Record 4, Main entry term, English
- Statement of Commission Income and Expenses for Payroll Tax Deductions
1, record 4, English, Statement%20of%20Commission%20Income%20and%20Expenses%20for%20Payroll%20Tax%20Deductions
correct, Canada
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Canada Revenue Agency’s form TD1X. 2, record 4, English, - Statement%20of%20Commission%20Income%20and%20Expenses%20for%20Payroll%20Tax%20Deductions
Record 4, French
Record 4, Domaine(s)
- Titres de formulaires administratifs
- Fiscalité
- Finances
- Rémunération (Gestion du personnel)
Record 4, Main entry term, French
- État du revenu et des dépenses de commissions aux fins des retenues sur la paie
1, record 4, French, %C3%89tat%20du%20revenu%20et%20des%20d%C3%A9penses%20de%20commissions%20aux%20fins%20des%20retenues%20sur%20la%20paie
correct, masculine noun, Canada
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Formulaire TD1X de l'Agence du revenu du Canada. 2, record 4, French, - %C3%89tat%20du%20revenu%20et%20des%20d%C3%A9penses%20de%20commissions%20aux%20fins%20des%20retenues%20sur%20la%20paie
Record 4, Spanish
Record 4, Textual support, Spanish
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