TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

RETRIBUTION NATURE [1 record]

Record 1 1999-02-09

English

Subject field(s)
  • Remuneration (Personnel Management)
  • Labour and Employment
  • Social Security and Employment Insurance
DEF

Non-cash remuneration received by a company executive, for example, company car, insurance coverage, membership fees, paid vacation or special training courses. Normally a fringe benefit, although certain fringe benefits such as bounuses or pension plans imply monetary payment. In certain countries, subject to income tax and withholdings at the source.

OBS

payment in kind: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Rémunération (Gestion du personnel)
  • Travail et emploi
  • Sécurité sociale et assurance-emploi
DEF

Rétribution non monétaire à un cadre, par exemple, sous la forme de voitures, assurances, vacances payées ou programmes de formation. Normalement, ces revenus non monétaires sont assujettis à un impôt sur le revenu et à retenue à la source.

OBS

Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Remuneración (Gestión del personal)
  • Trabajo y empleo
  • Seguridad social y seguro de desempleo
DEF

Retribución a un directivo que no es en metálico, por ejemplo, coches, seguros, cuotas de asociaciones, vacaciones pagadas o programas de formación especiales. En los casos en los que la legislación lo exija están sujetos al impuesto sobre la renta y a retención en origen.

OBS

pago en especie: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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