Traduction de «employee’s entitlement » (Anglais → Français) :

TERMINOLOGIE

priority person [ person with priority entitlement | priority employee | person entitled to a priority | priority ]
bénéficiaire de priorité [ personne ayant un droit de priorité de nomination | prioritaire | employé prioritaire | employé bénéficiant d'une priorité | personne bénéficiant d'une priorité | bénéficiaire du droit de priorité de nomination ]

employee contribution [ employee premium | employee's premium | contribution of employee ]
cotisation salariale [ cotisation des employés | cotisation d'employé | contribution d'employé | cotisation ouvrière | cotisation du salarié ]

advice of employee's shift [ advice of employee starting time | advice of employee work schedule ]
avis de changement de poste [ avis de changement d'heure d'arrivée | avis de changement d'horaire ]

employee's contribution | employee contribution
cotisation du salarié | cotisation du travailleur | cotisation de l'employé

employee entitled to unemployment benefits
travailleur ayant droit à l'allocation chômage

Pensions(Employee Entitlement)Division
Division des affiliés actifs

entitled payee | owner of the rights concerned | person entitled | person entitled to receive
ayant droit

deal with employee complaints | handle employee complaints | manage complaints from employees | manage employee complaints
gérer les plaintes d’employés

entitlement to widow's and widower's benefits
droit aux prestations pour veufs et pour veuves

entitlement to orphan's benefits
droit aux prestations pour orphelin

TRADUCTIONS EN CONTEXTE

On 21 November 2013, the International Accounting Standards Board published amendments to International Accounting Standard (IAS) 19 Employee Benefits entitled Defined Benefit Plans: Employee Contributions.
Le 21 novembre 2013, l'International Accounting Standards Board a publié des modifications («amendements») à la norme comptable internationale IAS 19 Avantages du personnel, intitulées Régimes à prestations définies: cotisations des membres du personnel.

202 (1) An employee is not entitled to pay for a general holiday that occurs in his first thirty days of employment with an employer if the employee does not work on that day, but if required to work on the general holiday the employee shall be paid at a rate at least equal to one and one-half times his regular rate of wages for the time that the employee worked on that day, unless the employee is employed in a continuous operation in which case the employee is entitled to his regular rate of wages for the time that the employee worked on that day.
202 (1) L’employé n’a pas droit à l’indemnité de congé pour un jour férié qui tombe dans ses trente premiers jours de service pour un employeur, mais s’il est tenu de travailler ce jour-là, il a droit, pour les heures de travail fournies, à une somme correspondant à au moins une fois et demie son salaire normal. Dans le cas où il est occupé à un travail ininterrompu, toutefois, il a seulement droit à son salaire normal pour les heures fournies.

(3) Where an employee takes leave under this Division and, during the period of that leave, the wages and benefits of the group of employees of which that employee is a member are changed as part of a plan to reorganize the industrial establishment in which that group is employed, that employee is entitled, on being reinstated in employment under this section, to receive the wages and benefits in respect of that employment that that employee would have been entitled to receive had that employee been working when the reorganization took place.
(3) Si, pendant sa période de congé, le salaire et les avantages du groupe dont il fait partie sont modifiés dans le cadre de la réorganisation de l’établissement où ce groupe travaille, l’employé, à sa reprise du travail, a droit au salaire et aux avantages afférents à l’emploi qu’il réoccupe comme s’il avait travaillé au moment de la réorganisation.

247.95 (1) If, during a leave of absence that is taken under this Division, the wages or benefits of the group of employees of which an employee is a member are changed as part of a plan to reorganize the industrial establishment in which that group is employed, the employee is entitled, on reinstatement under this section, to receive the wages and benefits in respect of that employment that that employee would have been entitled to receive had that employee been working when the reorganization took place.
247.95 (1) Si, pendant la période du congé qu’il prend en vertu de la présente section, le salaire et les avantages du groupe dont il fait partie sont modifiés dans le cadre de la réorganisation de l’établissement où ce groupe travaille, l’employé, à sa reprise du travail, a droit au salaire et aux avantages afférents à l’emploi qu’il réoccupe comme s’il avait travaillé au moment de la réorganisation.

202 (1) An employee is not entitled to pay for a general holiday that occurs in the employee's first thirty days of employment with an employer if the employee does not work on that day, but if required to work on the general holiday the employee shall be paid at a rate at least equal to one and one-half times the employee's regular rate of wages for the time that the employee worked on that day, unless the employee is employed in a continuous operation in which case the employee is entitled to the employee's regular rate of wages for the time that the employee worked on that day" .
202 (1) An employee is not entitled to pay for a general holiday that occurs in the employee's first thirty days of employment with an employer if the employee does not work on that day, but if required to work on the general holiday the employee shall be paid at a rate at least equal to one and one-half times the employee's regular rate of wages for the time that the employee worked on that day, unless the employee is employed in a continuous operation in which case the employee is entitled to the employee's regular rate of wages for the time that the employee worked on that day».

Accumulating paid absences may be either vesting (in other words, employees are entitled to a cash payment for unused entitlement on leaving the entity) or non-vesting (when employees are not entitled to a cash payment for unused entitlement on leaving).
Ces droits peuvent faire naître des droits à compensation financière (les membres du personnel peuvent obtenir le règlement de leurs droits à absences non utilisés lorsqu’ils quittent l’entité) ou non (les membres du personnel ne peuvent pas obtenir, lors de leur départ, le règlement de leurs droits non utilisés).

Article 17 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that a taxable person who has set up a pension fund in the form of a legally and fiscally separate entity, such as that at issue in the main proceedings, in order to safeguard the pension rights of his employees and former employees, is entitled to deduct the value added tax he has paid on services relating to the management and operation of that fund, provided that the existence of a direct and immediate link is apparent from all the circumstances of the transactions in question.
L’article 17 de la sixième directive 77/388/CEE du Conseil, du 17 mai 1977, en matière d’harmonisation des législations des États membres relatives aux taxes sur le chiffre d’affaires — Système commun de taxe sur la valeur ajoutée: assiette uniforme, doit être interprété en ce sens qu’un assujetti qui a créé un fonds de pension sous la forme d’une entité juridiquement et fiscalement distincte, telle que celle en cause au principal, afin de garantir les droits à la retraite de ses employés et de ses anciens employés, est en droit de déduire la taxe sur la valeur ajoutée qu’il a acquittée sur des prestations portant sur la gestion et le fonctionnement dudit fonds, à condition que l’existence d’un lien direct et immédiat ressorte de l’ensemble des circonstances des transactions en cause.

Member States shall take the measures necessary to ensure that non-payment of compulsory contributions due from the employer, before the onset of his insolvency, to their insurance institutions under national statutory social security schemes does not adversely affect employees’ benefit entitlement in respect of these insurance institutions in so far as the employees’ contributions have been deducted at source from the remuneration paid.
Les États membres prennent les mesures nécessaires pour assurer que le non-paiement à leurs institutions d’assurance de cotisations obligatoires dues par l’employeur, avant la survenance de son insolvabilité, au titre des régimes légaux nationaux de sécurité sociale, n’a pas d’effet préjudiciable sur le droit à prestations du travailleur salarié à l’égard de ces institutions d’assurance, dans la mesure où les cotisations salariales ont été précomptées sur les salaires versés.

4.08. An amount equal to the value of the social contributions incurred by employers in order to secure for their employees the entitlement to social benefits needs to be recorded under compensation of employees.
4.08. La valeur des cotisations sociales supportées par les employeurs pour garantir le bénéfice de prestations sociales à leurs salariés doit être comptabilisée dans la rémunération des salariés.