Traduction de «Wages tax » (Anglais → Néerlandais) :

TERMINOLOGIE

wages tax annual adjustment
jaarlijkse verrekening van de loonbelasting

income tax on wages | payroll tax | wage tax | wagebill tax
bedrijfsvoorheffing | loonbelasting

salary tax | tax on salary and wages | wages tax
loonbelasting | wedde-en loonbelasting

tax on employment income [ tax on wages and salaries ]
loonbelasting

pay [ remuneration | salary | wages | wage system(GEMET) | salaries(UNBIS) | wages(UNBIS) ]
loon [ bezoldiging | salaris | wedde ]

wage determination [ adjustment to remuneration | fixing of pay | wage adjustment | wage fixing | wage rate ]
vaststelling van het loon [ aanpassing van de lonen | aanpassing van de salarissen | aanpassing van de vergoedingen | loonvoet ]

calculate wage | calculating wages | calculate wages | calculation of wages
lonen berekenen | salarissen berekenen

Tax wedge | Wage wedge
Loonwig

sign income tax return | validate income tax returns, certify income tax returns, authenticate income tax returns | sign income tax returns | sign tax returns
inkomstenbelasting ondertekenen

advise on tax legislation | inform on tax legislation | disseminate information on tax legislation | make recommendations on tax legislation
informatie over belastingwetgeving verstrekken

TRADUCTIONS EN CONTEXTE

France implemented for the first year a wage-based tax credit for companies to be completed in 2015 by a decrease on employer's social security contributions and measures to reduce income tax on median and low wage earners were also decided.
Frankrijk heeft dit jaar voor het eerst een op lonen gebaseerd belastingkrediet voor ondernemingen toegepast, dat in 2015 zal worden aangevuld met een verlaging van de socialezekerheidsbijdragen van de werkgevers, terwijl ook maatregelen zijn genomen om de inkomstenbelasting voor personen met een middelhoog en een laag loon te verminderen.

Efforts to reduce non-wage labour costs and to review the tax wedge may also be needed to facilitate job creation, especially for low-wage employment.
Ook kan het nodig zijn om de niet-loonkosten te beperken en de belastingdruk te herzien, teneinde gemakkelijker arbeidsplaatsen te scheppen, in het bijzonder arbeidsplaatsen met lage lonen.

Member States' employment policies should aim at attracting more people into employment (notably through tax and benefit reforms to remove unemployment and wage traps, improved use of active labour market policies and active ageing strategies); improving the adaptability of workers and enterprises notably through wage developments in line with productivity growth and increased investment in human capital.
Het werkgelegenheidsbeleid van de lidstaten dient erop gericht te zijn de arbeidsmarkt voor meer mensen aantrekkelijk te maken (met name door de hervorming van belastingen en uitkeringen teneinde de werkloosheids- en armoedeval weg te nemen, een verbeterde toepassing van een actief arbeidsmarktbeleid en strategieën voor actief ouder worden); verbetering van het aanpassingsvermogen van werknemers en bedrijven, met name door een loonontwikkeling die gelijke tred houdt met de groei van de productiviteit en hogere investeringen in menselijk kapitaal.

‘direct taxes’ means taxes on wages, profits, interests, rents, royalties, and all other forms of income, and taxes on the ownership of real property,
— „directe belastingen”: belastingen op lonen, winsten, rente, huursommen, royalty's en alle andere vormen van inkomen alsmede belastingen op het bezit van onroerende goederen.

They have to repay outstanding wages, taxes as well as social security contributions.
Deze werkgevers moeten de achterstallige lonen, belastingen en socialezekerheidsbijdragen alsnog betalen.

In addition, reducing rates of contributions for the social protection and those of wage tax levied on seafarers are explicitly allowed by the relevant European rules .
De desbetreffende Europese regelgeving voorziet tevens expliciet in een verlaging van loonbelasting en sociale premies van zeevarenden.

In view of this assessment and taking into account the policy invitations addressed to Romania to correct the excessive deficit under Article 104(7) of the Treaty (see below), as well as to ensure sustainable convergence, and in line with the economic policy measures envisaged under the economic programme supported by Community balance-of-payments assistance, Romania is invited to: (i) ensure the correction of the excessive deficit by 2011; to this effect, implement the fiscal measures as planned in the February 2009 budget and the April 2009 amended budget, especially in the area of public sector wages and pension reform; take further corrective action if needed to achieve the 2009 deficit target in order to ensure compliance with the commitments undertaken under the programme supported by EC balance of payments assistance; and specify measures to buttress the envisaged reduction of the deficit in 2010 and 2011, in particular those underpinning the planned reduction of the public wage bill; (ii) undertake concrete steps towards the envisaged strengthening of fiscal governance and transparency, in particular by setting up a binding medium-term budgetary framework, establishing an independent fiscal council, introducing limits on budgetary revisions during the year and laying-out fiscal rules as well as restructuring the public compensation system, including pay and bonuses; in the area of tax administration, improve the efficiency of revenue collection through the reform of tax administration and a broadening of the tax base; (iii) accelerate the reform of the pension system (in particular with respect to the indexation of pensions and the retirement age) to curb the substantial increase in age-related expenditures and reduce the risks to the sustainability of public finances and improve the effectiveness and efficiency of healthcare spending; and (iv) strengthen the supply side of the economy by making tangible progress with the implementation of the structu ...
In view of this assessment and taking into account the policy invitations addressed to Romania to correct the excessive deficit under Article 104(7) of the Treaty (see below), as well as to ensure sustainable convergence, Romania is invited to: (i) ensure the correction of the excessive deficit by 2011; to this effect, implement the fiscal measures as planned in the February 2009 budget and the April 2009 amended budget, especially in the area of public sector wages and pension reform; take further corrective action if needed to achieve the 2009 deficit target in order to ensure compliance with the commitments undertaken under the balance of payments programme; and specify measures to buttress the envisaged reduction of the deficit in 2010 and 2011, in particular those underpinning the planned reduction of the public wage bill; (ii) undertake concrete steps towards the envisaged strengthening of fiscal governance and transparency, in particular by setting up a binding medium-term budgetary framework, establishing an independent fiscal council, introducing limits on budgetary revisions during the year and laying-out fiscal rules as well as restructuring the public compensation system, including pay and bonuses; (iii) accelerate the reform of pension (in particular with respect to the indexation of pensions and the retirement age) and health care systems to curb the substantial increase in age-related expenditures and reduce the risks to the sustainability of public finances; and (iv) strengthen the supply side of the economy by making tangible progress with the implementation of the structural reforms, notably by enhancing the efficiency and effectiveness of public administration, improving the business environment, tackling undeclared work and by increasing the absorption and improving the use of EU funds.

For the purposes of applying Title II of the Regulation, a person regarded as an employed person within the meaning of the 1964 Wage Tax Act and who is insured on this basis for national insurance, is considered to be pursuing activities in paid employment’.
Voor de toepassing van titel II van de verordening wordt de persoon die als werknemer in de zin van de Wet op de loonbelasting 1964 wordt aangemerkt en op grond daarvan verzekerd is voor de volksverzekeringen, geacht werkzaamheden in loondienst te verrichten”.

France, for instance, offers an incremental tax credit whereby 50 % of the increase in RD expenditure above the average of the two previous years can be deducted from corporation tax; the United Kingdom offers SMEs a tax credit of 150 % on their RD expenditure on wages and consumables; the Netherlands offers a tax credit on wage costs; in Sweden, 25 % of the income of foreign researchers is free of taxes and social security contributions; and Belgium offers a tax credit of approximately €2000 for firms hiring qualified researchers.
Frankrijk, bijvoorbeeld, biedt een progressieve belastingkredietregeling waarbij 50 % van de stijging van de OO-uitgaven boven het gemiddelde over de twee voorgaande jaren van de vennootschapsbelasting kan worden afgetrokken; het Verenigd Koninkrijk biedt het midden- en kleinbedrijf een belastingkrediet van 150 % op zijn OO-bestedingen aan lonen en bedrijfsbenodigdheden; Nederland biedt een belastingkrediet voor loonkosten; in Zweden is 25 % van het inkomen van buitenlandse onderzoekers vrijgesteld van belasting en sociale-zekerheidsbijdragen; en België biedt een belastingkrediet van circa €2000 voor bedrijven die gekwalificeerde onderzoekers in dienst nemen.

2) There is no clearly identifiable trend as regards tax measures to compensate for these reductions In some Member States (B, DK, UK, L), the drop in non-wage labour costs is specifically offset, at least in part, by measures to increase taxes, especially VAT (B), excise duties (UK, L) and energy tax (DK).
2) Ten tweede: er valt geen duidelijke tendens te bespeuren in de fiscale maatregelen om deze lastenverlichting te compenseren. In sommige Lid-Staten (B, DK, VK, L) wordt de verlaging van de indirecte arbeidskosten, althans ten dele, expliciet gecompenseerd door belastingverhogingen, met name de BTW (B), accijnzen (VK en L) en energieheffingen (DK).