Mar 3, 2015 13:03
9 yrs ago
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English term

specified employee

English to Romanian Other Human Resources employee benefits
Contextul meu e o fraza prea lunga si alambicata pentru a fi utila, dar aici este o definitie mult mai clara a termenului:

http://www.xatresearch.com/sred_answers/What-is-a-specified-...

"The term "specified employee" is defined in the Income Tax Act - subsection 248(I). A specified employee is:

any employee who owns 10% or more of any class of stock of the corporation, or
any individual who is related to such an employee"

Nu stiu daca exista vreo traducere "oficiala". Varianta mea, in lipsa de altceva, ar fi "angajat cu statut special", dar poate are cineva vreo idee mai buna. Multumesc!

Discussion

RODICA CIOBANU Mar 6, 2015:
specified employee cred ca idea Claudiei este buna.
Monica S. (asker) Mar 3, 2015:
key employee Cautand si alte informatii am gasit de fapt o extindere a definitiei, care cuprinde si mai multe criterii pentru a fi "specified employee":

"An employee is a
specified employee if she is a “key employee” on the date of her separation from service.
The term “key employee” is defined under Sec. 416(i) as follows:

Any
officer with annual compensation greater than $150,000 (as indexed for
inflation in 2008), or

A five
-
percent owner of the employer, or

A one
-
percent owner of the employer with annual compensation greater than
$150,000 (not indexed for inflation).
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