10:51 Apr 29, 2011 |
English to Hungarian translations [PRO] Bus/Financial - Law: Taxation & Customs / Adóbevallás | |||||||
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| Selected response from: Gusztáv Jánvári Hungary Local time: 08:38 | ||||||
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Summary of answers provided | ||||
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4 +1 | (társadalombiztosítási járulék) kedvezményes sávhatára |
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upper accrual point (társadalombiztosítási járulék) kedvezményes sávhatára Explanation: Ezeket találtam róla: The Upper Accrual Point is a new threshold for the calculation of both State Second Pension and contracted-out rebates. It replaces the Upper Earnings Limit in both the State Second Pension and rebate calculations and was planned for introduction from 6 April 2012 at the earliest. It is being introduced in 2009 to ensure that the State Second Pension (S2P) reforms introduced as part of the Pensions Act 2007 remain on track. -- illetve -- Upper Accrual Point (UAP) The UAP is set at £770 a week, £3,337 a month, and £40,040 a year. Employers and their employees who are members of contracted-out occupational pension schemes pay NICs at the reduced contracted-out rate up to the UAP only. They then pay NICs at the higher standard rate on the employee’s earnings between the UAP and the UEL. Vagyis aki az UAP-nál nagyobb keresettel rendelkezik (ami heti szinten van megadva), az az UAP feletti összegre magasabb TB-t fizet. Reference: http://www.hmrc.gov.uk/legislation/nics-bill-faqs.htm#6 Reference: http://docs.google.com/viewer?a=v&q=cache:9Ins7kZRrY0J:www.h... |
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