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The Government of Canada’s terminology and linguistic data bank.
IMPUESTO SOBRE NOMINA [1 record]
Record 1 - internal organization data 2010-08-02
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
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