Dictionnaire français - anglais

emploi et travail - iate.europa.eu
Activités de recherche et de développement : Dispense partielle de versement du précompte professionnel belge

Research and development activities: Partial exemption from payment of Belgian payroll tax

général - CCMatrix (Wikipedia + CommonCrawl)
En l'espèce, la dispense de précompte professionnel en faveur des Young Innovative Companies est une mesure fiscale financée par des ressources d'État.

In the case at hand, the exemption from payroll tax granted to young innovative companies is a tax measure financed by state resources.

fiscalité - eur-lex.europa.eu
Le précompte professionnel est un impôt retenu à la source par tout employeur sur la rémunération de l'employé, et versé à l'État.

Payroll tax is withheld at source on employees' salaries by all employers and paid to the State.

administration et rémunération du personnel - eur-lex.europa.eu
En 2003, la Belgique met en place le programme de dispense partielle de versement de précompte professionnel pour les organisations employant des chercheurs.

Since 2003 Belgium has had an attractive scheme in place for the partial exemption from payment of payroll tax for employers who employ researchers.

général - CCMatrix (Wikipedia + CommonCrawl)
En 2003, la Belgique a mis en place le programme de dispense partielle de versement de précompte professionnel pour les organisations employant des chercheurs.

Since 2003 Belgium has had an attractive scheme in place for the partial exemption from payment of payroll tax for employers who employ researchers.

général - CCMatrix (Wikipedia + CommonCrawl)
Fiscal policy and optimal tax in a small-open economy... The considered fiscal policies are composed of an increase in government spending and a decrease in tax rates, namely, a sales tax, a payroll tax, and a capital income tax....
fiscalité / politique économique / finances publiques et politique budgétaire - core.ac.uk - PDF: etheses.dur.ac.uk
Is there an endogenous problem if sustainability on the pay-as-you-go social security system? using the chilean experience as an experiment... The results show that the numbers of children per family and female labor supply are depressed by increases on the "pay-as-you-go" payroll tax rate....
Measuring effective marginal taxes on americans ' labor supply and saving... In seeking to provide the most comprehensive analysis to date of fis-cal incentives, the paper incorporates federal and state personal income taxes, the FICA payroll tax, federal and state corporate income taxes, federal and state sales and excise taxes, Social Security benefits, Medi-care benefits, Medicaid benefits, Foods Stamps,...
Labor tax reform and equilibrium unemployment: a search and matching approach... Changing the composition of the tax wedge---that is, reducing a payroll tax and increasing a progressive wage tax such that the marginal tax wedge remains unaffected---increases employment, reduces the equilibrium unemployment rate, and increases...
Who's (still) above the social security payroll tax cap?The Social Security payroll tax cap is the earnings level above which no further Social Security taxes are collected....
 PDF: core.ac.uk
précompte professionnel
emploi et travail - iate.europa.eu
emploi et travail - iate.europa.eu
Do wages rise when corporate tax rates fall? difference-in-differences analyses of the german business tax reform 2000We examine the direct incidence of the corporate income tax on wages, i.e....
général - core.ac.uk - PDF: piketty.pse.ens.fr
précompte professionnel
emploi et travail - iate.europa.eu
des dispenses de versement de précompte professionnel sont prévues pour certaines ‘entreprises’, dans les conditions prévues par le CIR (article 275);

wage tax payment exemptions are applicable for certain ‘enterprises’ (article 275 ITC);

général - CCMatrix (Wikipedia + CommonCrawl)
The utility compensated effects of a wage tax on human capital and consumption decisionsIn this article, the authors show that a wage tax, which neither alters the relative price of current versus future consumption nor distorts the relative expected return (vis-à-vis the cost) to investing in human capital,...
général - core.ac.uk - PDF: pfr.sagepub.com
Optimal factor taxation under wage bargaining: a dynamic perspective... If considered in isolation, the two distortions create conflicting demands on the wage tax, while calling for a zero capital tax....
Mobility and reliefs for traveling expenses to workAssuming that higher traveling expenses reduce traveling time, this paper considers reliefs for traveling expenses to work when a distorting wage tax is levied....
Is a consumption tax equivalent to a wage tax?Is a consumption tax equivalent to a wage tax? This article examines this question in a two-period life-cycle model with Cobb-Douglas production and utility functcons....
précompte professionnel
fiscalité - iate.europa.eu
Le taux s'élève à 33 %, après application d'un forfait de frais de 50 % et est prélevé à la source par le redevable par le biais d'un précompte professionnel libératoire.

After applying a flat rate of 50% for costs, a tax rate of 33% is applied and the tax is deducted at source by the payer by means of a discharging professional withholding tax.

général - CCMatrix (Wikipedia + CommonCrawl)
précompte professionnel
fiscalité - iate.europa.eu
The application of simplicity concept of taxation on final income tax regime in indonesia... However, these definitions have deviated from the Pay As You Earn (PAYE) concept, which provides basis for any withholding system in taxation....
général - core.ac.uk - PDF: doaj.org
‘interaction ’ with contract workers: extending the ‘approach’... Data to support the paper is taken from an in-depth study involving respondents grouped across 4 distinct employment categories: limited company contractors – agency hire, limited company contractors – direct hire, pay as you earn (PAYE) contractors and full-time staff....
The effects of tuition and student loan policies on college outcomes and lifetime earnings... These include the newly proposed free community college plan and the recently enacted Pay As You Earn plan that makes student loan repayments contingent on earnings....

Publications scientifiques

Existing users: switching to basic paye tools (rti) basic paye tools existing users: switching to basicCheck that you will be able to use Basic PAYE Tools for real time reporting..............
général - core.ac.uk - PDF: citeseerx.ist.psu.edu
Paye-nic compliance costs empirical evidence from the uk sme economy...of an empirical investigation, supported by the Leverhulme Trust and the Federation of Small Businesses (FSB), into the compliance costs incurred by UK firms in administering PAYE....
général - core.ac.uk - PDF: isb.sagepub.com
Business rules for agent authorisation... POINTS TO NOTE Enrolment – The agent must be enrolled for the PAYE online service in order to register for the Agent Authorisation service for PAYE....
général - core.ac.uk - PDF: citeseerx.ist.psu.edu
Compliance costs for employers: uk paye and national insurance... The composition of labour and other costs is calculated and estimates are made of compliance costs under various payroll ‘technologies’....
général - core.ac.uk - PDF: www.ifs.org.uk
Agent update welcome tax hmrc service consultations working together... In this edition we feature the latest news on a number of consultation and discussion documents, as well as Budget updates and the latest news on reporting PAYE in real time (RTI)....
général - core.ac.uk - PDF: www.ifa.org.uk

Exemples français - anglais

Traductions en contexte français - anglais

Selon les barèmes du précompte professionnel, son employeur doit retenir 20 % de précompte professionnel.

According to the price scale for the professional withholding tax, the employer should withhold 20% professional withholding tax.

général - CCMatrix (Wikipedia + CommonCrawl)
Les dirigeants d'entreprise doivent eux aussi payer un précompte professionnel !

Successful Business Owners Need Professional Assistance Too!

général - CCMatrix (Wikipedia + CommonCrawl)
Dispense de versement du précompte professionnel - un dispositif complexe d’aide aux employeurs

Exemption from Payment of the Withholding Tax on Professional Income - A Complex Scheme to Help Employers

général - CCMatrix (Wikipedia + CommonCrawl)
Business Performance Consulting> Nos services> Innovation Performance> Dispense partielle de versement du précompte professionnel chercheur

Business Performance Consulting> Our Services> Innovation Performance> Patent Income Deduction

général - CCMatrix (Wikipedia + CommonCrawl)
Dispense de versement du précompte professionnel pour les entreprises débutantes : clarification du délai de 48 mois

Exemption from advance payment of withholding tax for starters – Explanation of the calculation of the period of 48 months

général - CCMatrix (Wikipedia + CommonCrawl)
EDF Luminus est notamment soumis au paiement du précompte professionnel, du précompte mobilier et immobilier, des taxes sur la force motrice et les eaux usées et à la contribution nucléaire.

EDF Luminus is subject to withholding tax, withholding and withholding tax, tax on motive power and waste water and a nuclear contribution.

général - CCMatrix (Wikipedia + CommonCrawl)
La législation belge relative au précompte professionnel sur les prix remportés par des gagnants étrangers est d’application.

Belgian law governing withholding tax on prizes won by foreign participants applies.

général - CCMatrix (Wikipedia + CommonCrawl)
L'employeur doit également retenir un précompte professionnel sur l'avantage, tout comme sur les autres composantes de la rémunération.

Additionally the employer should withhold professional withholding tax on the benefit in kind, as it is the case for other salary elements.

général - CCMatrix (Wikipedia + CommonCrawl)
L'État déduit de ce montant les cotisations sociales et fiscales (ce que l'on appelle le précompte professionnel).

The government deducts from this sum the contributions for social security and taxes (the so-called withholding tax).

général - CCMatrix (Wikipedia + CommonCrawl)
le gouvernement examinera l'opportunité d'un renforcement de la dispense de versement de précompte professionnel pour les chercheurs scientifiques ;

It will be explored whether it is appropriate to enhance the exemption from the advance payment of withholding tax for scientific researchers;

général - CCMatrix (Wikipedia + CommonCrawl)
L’employeur doit également retenir un précompte professionnel sur l’avantage, tout comme sur les autres composantes de la rémunération.

Additionally the employer should withhold professional withholding tax on the benefit in kind, as it is the case for other salary elements.

général - CCMatrix (Wikipedia + CommonCrawl)
Dispense de versement de précompte professionnel pour les starters – Précisions sur le calcul du délai de 48 mois

Exemption from advance payment of withholding tax for starters – Explanation of the calculation of the period of 48 months

général - CCMatrix (Wikipedia + CommonCrawl)
Le travailleur Y touche également un salaire de 100, mais selon les barèmes, l'employeur retient 25 % de précompte professionnel.

Employee Y also has a salary of 100, but according to the price scales 25% should be withheld for him.

général - CCMatrix (Wikipedia + CommonCrawl)
18,17% (sans réduction) de précompte professionnel sur les capitaux liquidés en cas de vie à l'âge de 61 ans ;

a professional withholding tax rate of 18,17% (without reduction) for capital distributed when alive at the age of 61;

général - CCMatrix (Wikipedia + CommonCrawl)
En cas de décès avant l'âge de 60 ans, le capital est soumis à un précompte professionnel de 8,08 %.

· In case of death before the age of 60, withholding tax of 8.08% will apply to the capital.

général - CCMatrix (Wikipedia + CommonCrawl)


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