lower earnings limit

lower earnings limit
сокр. LEL страх., эк. тр., брит. нижний предел заработка* (в британской системе национального страхования: минимальный уровень дохода, при превышении которого начинают начисляться взносы в систему социального страхования; в настоящее время, если уровень заработной платы больше нижнего предела заработка, но меньше первичного порогового уровня, то взносы в систему социального страхования не уплачиваются, хотя некоторые страховые расчеты осуществляются таким образом, как будто с суммы заработка, превышающей нижней предел, взносы уплачиваются)
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Англо-русский экономический словарь.

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Смотреть что такое "lower earnings limit" в других словарях:

  • lower earnings limit — (LEL) Set each tax year by the government, the amount below which an employee is not liable to make class one, primary national insurance contributions (NICs). In the tax year 2007/2008, the LEL is set at £87 each week. See also primary threshold …   Law dictionary

  • upper earnings limit — (UEL) An amount set by the government each year for the purposes of calculating the national insurance contributions (NICs)payable by employers and employees. In the tax year 2006/2007, the UEL is set at £645 each week. See also lower earnings… …   Law dictionary

  • 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

  • low earnings threshold — (LET) England, Scotland, Wales Set each year by the government, a threshold used in calculating an individual s entitlement to state second pension (S2P) accruals. The LET is the top of the initial 40% accrual band for S2P and the starting point… …   Law dictionary

  • Earnings Test — The earnings test was devised by the United States Social Security Administration to limit the earnings for workers 62 to 65 that will determine the amount of Social Security benefits received Eligibility The test only applies to people who are… …   Wikipedia

  • Attachment of earnings — is a legal process in civil litigation by which a defendant s wages or other earnings are taken to pay for a debt. This collections process is used in the common law system, especially Britain and the United States, but in other legal regimes as… …   Wikipedia

  • Foregone Earnings — The difference in earnings or performance between what is actually achieved and what could have been achieved with the absence of specific fees, expenses or lost time. Forgone earnings represent the investment capital that the investor spent on… …   Investment dictionary

  • National Insurance — Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs Income tax …   Wikipedia

  • State Second Pension — On 6 April 2002, the Labour Government introduced the State Second Pension, or S2P to provide a more generous pension provision for UK workers. The main aim of this change was to enhance existing Additional Pension (or AP ) benefits for low and… …   Wikipedia

  • Taxation in the United Kingdom — This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs …   Wikipedia

  • Pensions in the United Kingdom — fall into seven major divisions; Basic State Pension, State Second Pension (S2P), Occupational Pensions, Stakeholder Pensions, Group Personal Pensions and Personal or Individual Pensions. Personal accounts, automatic enrollment and the minimum… …   Wikipedia


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