earnings-related contributions

earnings-related contributions
взносы в фонд социального страхования, возрастающие по мере роста доходов сотрудника

English-russian accounting dictionary. 2014.

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Смотреть что такое "earnings-related contributions" в других словарях:

  • earnings-related contributions — /ˌɜ:nɪŋz rɪˌleɪtɪd ˌkɒntrɪ bju:ʃ(ə)nz/ plural noun contributions to social security which rise as the worker’s earnings rise …   Dictionary of banking and finance

  • earnings-related — ˌearnings reˈlated adjective ACCOUNTING relating to the amount of money that you earn and changing in relation to this amount, used especially about a pension scheme: • a state earnings related pension scheme • earnings related contributions * *… …   Financial and business terms

  • State Earnings-Related Pension Scheme — ( SERPS) A top up pension scheme to boost the state basic pension. Employees can build up an entitlement to SERPs by paying National Insurance Contributions on part of their earnings. Financial Services Glossary SERPS was replaced by the State… …   Financial and business terms

  • state earnings-related pension scheme — (SERPS) United Kingdom An additional state pension based on the employee s national insurance contributions (NICs) and earnings. It ran from 6 April 1978 to 5 April 2002 when it was replaced by the …   Law dictionary

  • state earnings related pension scheme — Entitlement to SERPs is in addition to the basic pension and as its amount is dependent on the claimant s earnings since April 1978 on which employee National Insurance Contributions (NIC) have been paid. SERPs can be replaced by a contracted out …   Law dictionary

  • State Earnings-Related Pension Scheme — SERPS A scheme, started in 1978, run by the UK government to provide a pension for every employed person in addition to the basic state flat rate pension. The contributions are paid from part of the National Insurance payments made by employees… …   Accounting dictionary

  • State Earnings-Related Pension Scheme — SERPS A scheme, started in 1978, run by the UK government to provide a pension for every employed person in addition to the basic state flat rate pension. The contributions are paid from part of the National Insurance payments made by employees… …   Big dictionary of business and management

  • earnings cap — 1) The restriction on the amount of earnings which can be taken into account in calculating remuneration or final remuneration in determining the HM Revenue & Customs limits for an approved scheme. Related links 2) Also known as the pensions cap …   Law dictionary

  • Federal Insurance Contributions Act tax — The Federal Insurance Contributions Act (FICA) tax (pron en|ˈfаɪkə) is a United States payroll (or employment) tax [The FICA tax is imposed under the Federal Insurance Contributions Act, which is codified as usctc|26|21] imposed by the federal… …   Wikipedia

  • lower earnings limit — (LEL) Set each tax year by the government, the amount below which an employee is not liable to make class one, primary national insurance contributions (NICs). In the tax year 2007/2008, the LEL is set at £87 each week. See also primary threshold …   Law dictionary

  • national insurance contributions — (NICs) Amounts payable to HM Revenue & Customs by employees, their employers, and by self employed workers. The amount of NIC payable by any person is determined by multiplying the earnings or profits (plus certain non cash benefits) of the… …   Law dictionary


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