- final earnings
- Социология: последние заработки (зарплата в последний период работы перёд выходом на пенсию)
Универсальный англо-русский словарь. Академик.ру. 2011.
final earnings
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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
final salary scheme — An occupational pension scheme aiming to provide, by way of pension, a proportion of an employee s income at retirement, usually dependent on the length of membership of the pension scheme and earnings near his retirement date. Related links cash … Law dictionary
final salary scheme — The calculation of your pension on retirement is based on a fraction of your pensionable earnings for each year you ve been a member of the pension scheme. The most common fraction used is 1/6th and if you had been a member of the scheme from the … Financial and business terms
State Earnings-Related Pension Scheme — The State Earnings Related Pension Scheme (SERPS) is a UK Government pension arrangement. The scheme ran from 6 April 1978 to 5 April 2002. Everybody who paid full class 1 National Insurance at some point between 1978 and 2002 earned a pension… … Wikipedia
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pensionable earnings — The part of an employee s salary that is used to calculate the final pension entitlement. Unless otherwise stated, overtime, commission, and bonuses are normally excluded … Big dictionary of business and management
Social Protection — ▪ 2006 Introduction With medical costs skyrocketing and government programs scaled back, citizens bore more responsibility for their health care costs; irregular migration, human trafficking, and migrant smuggling posed challenges for… … Universalium
Financial Support for the Elderly — ▪ 1994 Introduction by Janet H. Clark By 1993 industrialized countries throughout the world were facing a common and growing problem how to cope with the financial problems created by a growing proportion of elderly in their populations.… … Universalium
Retirement Compensation Arrangements — (RCAs) are defined under subsection 248(1) of the Canadian Income Tax Act , which allows 100 per cent tax deductible corporate dollars to be deposited into an RCA, on behalf of the private business owner and/or key employee. No tax is paid by the … Wikipedia
accrued benefits — Benefits due under a defined benefit pension scheme in respect of service up to a given time. Accrued benefits may be calculated in relation to current earnings or protected final earnings. Statement of Standard Accounting Practice 24 and… … Accounting dictionary
