TERMIUM Plus^®

Record 1,  Textual support,  English

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Lexique de l'assurance-chômage, Emploi et Immigration Canada, 1992.  2, record 1, French, - masse%20salariale%20cotisable

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 OBS

FreeBalance Performance Budgeting for Human Capital is a comprehensive budget planning, forecasting and reporting solution for government human capital management for financial users. It gives you full financial management functionality so that you can easily track budget variances and rapidly respond to surplus or deficit situations.  1, record 3, English, - Free%20Balance%20Performance%20Budgeting%20for%20Human%20Capital

Record number: 3, Textual support number: 2 OBS

Titles confirmed by the organization (Free Balance Inc.). The SMS™ changed the name for the Free Balance Performance Budgeting for Human Capital. Departments of Government of Canada are free to use SMS™ , information obtained from the Public Works and Government Services Canada, Finance Branch.  4, record 3, English, - Free%20Balance%20Performance%20Budgeting%20for%20Human%20Capital

Record number: 3, Textual support number: 3 OBS

Treasury Board Endorsed Shared System, SMS™ (Salary Management System) has been implemented in more than 47 federal organizations, as well as in the Ontario and Manitoba governments and in various municipalities and universities. SMS™ is commonly recognized as a sub-ledger to the general ledger and facilitates pay distribution.  3, record 3, English, - Free%20Balance%20Performance%20Budgeting%20for%20Human%20Capital

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Appellations confirmées par l'organisme (Free Balance Inc.). Free Balance Performance Budgeting for Human Capital remplacera le Système de masse salariale et n'aura pas de traduction officielle française. Selon les informations obtenues auprès de la Direction générale des finances de Travaux publics et Services gouvernementaux Canada, le SMS^MC est utilisé par plusieurs ministères du gouvernement fédéral, mais n'est pas obligatoire.  4, record 3, French, - Free%20Balance%20Performance%20Budgeting%20for%20Human%20Capital

Record number: 3, Textual support number: 2 OBS

Système partagé approuvé par le Conseil du Trésor. Le SMS^MC (Système de masse salariale) a été mis en œuvre dans plus de 47 organismes fédéraux, ainsi que par les gouvernements de l'Ontario et du Manitoba et diverses universités et municipalités. Le SMS^MC est couramment utilisé en tant que grand livre auxiliaire et facilite la répartition des salaires  5, record 3, French, - Free%20Balance%20Performance%20Budgeting%20for%20Human%20Capital

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

wage overhang: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 4, English, - wage%20overhang

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

effet de report de la masse salariale d'une année sur l'autre : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 4, French, - effet%20de%20report%20de%20la%20masse%20salariale%20d%26rsquo%3Bune%20ann%C3%A9e%20sur%20l%27autre

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

The total amount of salaries or wages at a given time or for a given period.  2, record 5, English, - payroll

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Rémunération globale attribuée au personnel (y compris les charges et cotisations sociales) pour une période donnée à titre de salaires, et comptabilisée dans un ou plusieurs comptes de charges.  3, record 5, French, - paie

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 OBS

masa salarial, nómina total: términos extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 5, Spanish, - masa%20salarial

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - wage%20bill

Record 6,  Textual support,  French

Record number: 6, 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 6, French, - masse%20salariale

Record 6,  Textual support,  Spanish

Record number: 6, 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 6, Spanish, - masa%20de%20salarios

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

Published in July 1997 by Human Resources Development Canada, Applied Research Branch.  1, record 7, English, - Payroll%20Taxes%3A%20The%20Effects%20of%20Earnings%20Floors%20on%20Part%2Dtime%20Employment

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Publié en juillet 1997 par Développement des ressources humaines Canada, Direction générale de la recherche appliquée.  1, record 7, French, - Les%20taxes%20sur%20la%20masse%20salariale%20%3A%20effets%20des%20planchers%20de%20r%C3%A9mun%C3%A9ration%20sur%20l%27emploi%20%C3%A0%20temps%20partiel

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

A 1% tax on employees' remuneration, imposed by the Northwest Territories government July 1, 1993. The tax is collected in accordance with the Payroll Tax Act, 1993.  1, record 8, English, - Northwest%20Territories%20payroll%20tax

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Impôt de 1% sur la rémunération versée par les employeurs dans les Territoires du Nord-Ouest, en vigueur depuis le 1er juillet 1993. Cet impôt est perçu conformément à la Loi de l'impôt sur la masse salariale (1993).  1, record 8, French, - imp%C3%B4t%20sur%20la%20masse%20salariale%20des%20Territoires%20du%20Nord%2DOuest

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, 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 9, English, - total%20annual%20assessable%20payroll

Record number: 9, 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 9, English, - total%20annual%20assessable%20payroll

Record 9,  Textual support,  French

Record number: 9, 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 9, French, - total%20de%20la%20masse%20salariale%20annuelle%20cotisable

Record number: 9, 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 9, French, - total%20de%20la%20masse%20salariale%20annuelle%20cotisable

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Worker's Compensation Board form.  1, record 10, English, - Employer%20Statement%20of%20Payroll

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Peat & Marwick Study, Personnel Management  1, record 11, English, - overall%20permissible%20increase%20of%20the%20budgeted%20salary

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

E-0754, 1982, p. 22  1, record 11, French, - accroissement%20g%C3%A9n%C3%A9ral%20permissible%20de%20la%20masse%20salariale

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Peat & Marwick Study, Personnel Management  1, record 12, English, - budget%20salary%20increase%20figure

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

La direction transmet à chaque chef de service l'accroissement de sa masse salariale qui peut varier d'un service à l'autre. (E-0754, 1982, p. 16)  1, record 12, French, - accroissement%20de%20la%20masse%20salariale

Record 12,  Textual support,  Spanish