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  1. #1346815

    (a) gur tharla dífhostú (nó foirceannadh fostaíochta) roimh thosach feidhme an ailt seo,

    ( a ) a dismissal (or termination of employment) occurred before the commencement of this section,

    Number 7 of 1979: REDUNDANCY PAYMENTS ACT, 1979

  2. #1377163

    Fógraí foirceanta fostaíochta áirithe nó fionraíochtaí áirithe a fhadú.

    Extension of certain notices of termination of employment or of certain suspensions.

    Number 2 of 1981: MATERNITY PROTECTION OF EMPLOYEES ACT, 1981

  3. #2112822

    cuirfidh IOnna a CAB ar an eolas maidir le haon fhoirceannadh fostaíochta a bhaineann le haon duine dá gcuid fostaithe údaraithe;

    IOs shall inform their CAB of any termination of employment of any of their authorised employees;

    Commission Delegated Regulation (EU) 2021/1244 of 20 May 2021 amending Annex X to Regulation (EU) 2018/858 of the European Parliament and of the Council as regards the standardised access to vehicle on-board diagnostics information and repair and maintenance information, and the requirements and procedures for access to vehicle security information

  4. #2907889

    Coinbhinsiún na hEagraíochta Idirnáisiúnta Saothair maidir le Foirceannadh Fostaíochta, 1982 (Uimh. 158).

    ILO Termination of Employment Convention, 1982 (No 158).

    Commission Decision (EU) 2023/1809 of 14 September 2023 establishing the EU Ecolabel criteria for absorbent hygiene products and for reusable menstrual cups (notified under document C(2023) 6024) (Text with EEA relevance)

  5. #2974943

    cinneadh fostaí tairiscint ar shochair a ghlacadh mar mhalairt ar fhoirceannadh fostaíochta.

    an employee’s decision to accept an offer of benefits in exchange for the termination of employment.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  6. #2975669

    Is CU10 000 é an sochar a sholáthraítear mar mhalairt ar fhoirceannadh fostaíochta.

    The benefit provided in exchange for termination of employment is CU10,000.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  7. #1181918

    (2) Nuair a bheidh na forálacha sin á gcur chun feidhme, forléireofar alt 285 den Acht seo ionann is dá mba é a bhí san fhoráil le haghaidh íoc luach saothair fhaibhrithe in aghaidh saoire is iníoctha ar dheireadh a theacht le fostaíocht roimh an ordú nó an rún foirceanta, nó de bharr a éifeachta, foráil le haghaidh íoc luach saothair den sórt sin is iníoctha ar dheireadh a theacht le fostaíocht roimh cheapadh an ghlacadóra nó roimh sheilbh a ghlacadh mar a dúradh, nó de bharr a éifeachta sin.

    (2) In the application of the said provisions section 285 of this Act shall be construed as if the provision for payment of accrued holiday remuneration becoming payable on the termination of employment before or by the effect of the winding up order or resolution, were a provision for payment of such remuneration becoming payable on the termination of employment before or by the effect of the appointment of the receiver or possession being taken as aforesaid.

    Number 33 of 1963: COMPANIES ACT, 1963

  8. #2975623

    Soláthraíonn roinnt eintiteas leibhéal sochair níos ísle le haghaidh foirceannadh fostaíochta arna iarraidh sin ag an bhfostaí (go substaintiúil, sochar iarfhostaíochta) ná mar a sholáthraíonn siad le haghaidh foirceannadh fostaíochta arna iarraidh sin ag an eintiteas.

    Some entities provide a lower level of benefit for termination of employment at the request of the employee (in substance, a post-employment benefit) than for termination of employment at the request of the entity.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  9. #145099

    Ní mór dó freisin é a thabhairt suas don phrintíseach nuair a bheidh seisean ag fágáil a fhostaíochta agus déanfaidh sé an dáta a foirceannadh an fhostaíocht a thaifeadadh air.

    He shall also surrender it to the apprentice when leaving his employment and shall enter on it the date of termination of employment.

    Statutory Instruments: 1980

  10. #181240

    Ní mór dó freisin é a thabhairt suas don phríntíseach nuair a bheidh seisean ag fágáil a fhostaíochta agus déanfaidh sé an dáta a foirceannadh an fhostaíocht a thaifeadadh air.

    He shall also surrender it to the apprentice when leaving his employment and shall enter on it the date of termination of employment.

    Statutory Instruments: 1981

  11. #2316974

    Is éard is sochair fostaithe ann gach cineál comaoine a thugann eintiteas mar mhalairt ar sheirbhísí arna soláthar ag fostaithe nó ar fhoirceannadh fostaíochta.

    Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  12. #2320302

    An speansas a bhaineann le gach cineál comaoine a thugann eintiteas mar mhalairt ar sheirbhís arna soláthar ag fostaithe nó ar fhoirceannadh fostaíochta.

    The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  13. #2592842

    Is éard is sochair fostaithe ann gach cineál comaoine a thugann eintiteas mar mhalairt ar sheirbhísí arna soláthar ag fostaithe nó ar fhoirceannadh fostaíochta.

    Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  14. #2596085

    An speansas a bhaineann le gach cineál comaoine a thugann eintiteas mar mhalairt ar sheirbhís arna soláthar ag fostaithe nó ar fhoirceannadh fostaíochta.

    The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  15. #2974937

    Is éard is sochair fostaithe ann gach cineál comaoine a thugann eintiteas mar mhalairt ar sheirbhísí arna soláthar ag fostaithe nó ar fhoirceannadh fostaíochta.

    Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees or for the termination of employment.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  16. #2975620

    159 Baineann an Caighdeán seo le sochair i dtaca le foirceannadh ar leithligh ó shochair eile fostaithe ós rud é gurb é foirceannadh fostaíochta seachas seirbhís fostaí an teagmhas as a n-eascraíonn oibleagáid.

    159 This Standard deals with termination benefits separately from other employee benefits because the event that gives rise to an obligation is the termination of employment rather than employee service.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  17. #2975621

    Eascraíonn sochair i dtaca le foirceannadh as cinneadh eintitis an fhostaíocht a fhoirceannadh nó as cinneadh fostaí tairiscint sochar a ghlacadh mar mhalairt ar fhoirceannadh fostaíochta.

    Termination benefits result from either an entity’s decision to terminate the employment or an employee’s decision to accept an entity’s offer of benefits in exchange for termination of employment.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  18. #2975624

    Is sochar i dtaca le foirceannadh é an difríocht idir an sochar a sholáthraítear le haghaidh foirceannadh fostaíochta arna iarraidh sin ag an bhfostaí agus sochar níos airde a sholáthraítear arna iarraidh sin ag an eintiteas.

    The difference between the benefit provided for termination of employment at the request of the employee and a higher benefit provided at the request of the entity is a termination benefit.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  19. #461402

    (2) Beidh an príomhfheidhmeannach i seilbh oifige faoi chonradh scríofa seirbhíse (agus féadfar an conradh sin a athnuachan) ar feadh cibé tréimhse a shonrófar sa chonradh, agus faoi réir cibé téarmaí agus coinníollacha (lena n-áirítear téarmaí agus coinníollacha a bhaineann le luach saothair agus le fostaíocht a chur ar fionraí agus a fhoirceannadh) a shonrófar amhlaidh, ar téarmaí agus coinníollacha iad a chinnfidh an Coimisiún agus a cheadóidh an tAire le toiliú an Aire Airgeadais.

    (2) The chief executive shall hold office under a written contract of service (which contract may be renewed) for such period as is specified in the contract, and subject to such terms and conditions (including terms and conditions relating to remuneration and to suspension and termination of employment) as are so specified, being terms and conditions which are determined by the Commission and approved by the Minister with the consent of the Minister for Finance.

    HUMAN RIGHTS COMMISSION ACT, 2000

  20. #685790

    Chun go dtabharfar cosaint d'fhostaithe agus do phoist, ba cheart éifeachtaí na nósanna imeachta dócmhainneachta maidir le leanúint leis an bhfostaíocht nó an fhostaíocht a chealú agus ar chearta agus ar oibleagáidí gach páirtí san fhostaíocht sin a chinneadh leis an dlí is infheidhme maidir leis an gcomhaontú fostaíochta ábhartha i gcomhréir leis na rialacha ginearálta i ndáil le coinbhleacht dlíthe.

    In order to protect employees and jobs, the effects of insolvency proceedings on the continuation or termination of employment and on the rights and obligations of all parties to such employment should be determined by the law applicable to the relevant employment agreement, in accordance with the general rules on conflict of laws.

    Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings

  21. #685791

    Thairis sin, i gcásanna inar gá formheas cúirte nó formheas údaráis riaracháin chun conarthaí fostaíochta a chealú, ba cheart go gcoimeádfadh an Ballstát ina bhfuil bunaíocht an fhéichiúnaí lonnaithe an dlínse formheas mar sin a dheonú, fiú mura tionscnaíodh imeachtaí dócmhainneachta sa Bhallstát sin.

    Moreover, in cases where the termination of employment contracts requires approval by a court or administrative authority, the Member State in which an establishment of the debtor is located should retain jurisdiction to grant such approval even if no insolvency proceedings have been opened in that Member State.

    Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings

  22. #1081748

    (d) íocaíochtaí as post a líonadh go sealadach mura tréimhse sé chéad lá seirbhíse nó níos mó, á háireamh siar ón dáta a chríochnaigh an fhostaíocht (gan áireamh a dhéanamh ar aon lá seirbhíse i mbliain airgeadais áitiúil ina raibh níos lú ná dhá chéad lá seirbhíse ag an seirbhíseach), an tréimhse a ndearnadh na híocaíochtaí ina leith,

    ( d ) payments for filling a position temporarily unless the period for which the payments are made comprises six hundred or more service days reckoned back from termination of employment (any service day occurring during a local financial year in which the servant had less than two hundred service days being disregarded),

    Number 10 of 1956: LOCAL GOVERNMENT (SUPERANNUATION) ACT, 1956

  23. #1237971

    (1)—Faoi réir an ailt seo agus alt 47, bainfidh an tAcht seo le fostaithe ar fostú i bhfostaíocht is inárachaithe le haghaidh na sochar go léir faoi na hAchtanna Leasa Shóisialaigh, 1952 go 1966, agus le fostaithe a bhí ar fostú amhlaidh sa tréimhse dhá bhliain dar críoch dáta fostaíocht a fhoirceannadh.

    —(1) Subject to this section and to section 47 this Act shall apply to employees employed in employment which is insurable for all benefits under the Social Welfare Acts, 1952 to 1966 and to employees who were so employed in such employment in the period of two years ending on the date of termination of employment.

    Number 21 of 1967: REDUNDANCY PAYMENTS ACT, 1967

  24. #1238319

    —D'ainneoin aon fhorála eile den Acht seo, ní bheidh fostaí i dteideal cnapshuime mura rud é, roimh dheireadh na tréimhse tríocha seachtain dar tosach dáta an bhriste nó dáta fostaíocht a fhoirceannadh—

    —Notwithstanding any other provision of this Act, an employee shall not be entitled to a lump sum unless before the end of the period of thirty weeks beginning on the date of dismissal or the date of termination of employment—

    Number 21 of 1967: REDUNDANCY PAYMENTS ACT, 1967

  25. #1238961

    Maidir le héileamh a dhéanamh ag ionadaí pearsanta d'fhostaí éagtha a gheobhaidh bás roimh dheireadh na tréimhse 30 seachtain dar tosach dáta an bhriste nó dáta fostaíocht a fhoirceannadh, beidh feidhm ag alt 24 ach “bliana” a chur in ionad “tríocha seachtain”.

    In relation to the making of a claim by a personal representative of a deceased employee who dies before the end of the period of 30 weeks beginning on the date of dismissal or termination of employment, section 24 shall apply with the substitution for "30 weeks" of "one year".

    Number 21 of 1967: REDUNDANCY PAYMENTS ACT, 1967

  26. #1263118

    (2) Maidir leis na leasuithe ar an bPríomh-Acht dá dtagraítear in alt 19 (2), féadfaidh an tAire, maidir le briseadh as fostaíocht nó fostaíocht a fhoirceannadh sa tréimhse dar tosach an 22ú lá d'Eanáir, 1971, agus dar críoch dáta thosach feidhme an ailt seo agus d'ainneoin an Phríomh-Achta, aon airgead a dtiocfaidh fostaí chun teideal a bheith aige chuige de bhua an ailt sin 19 (2) a íoc leis an bhfostaí as an gCiste Iomarcaíochta.

    (2) In relation to the amendments of the Principal Act referred to in section 19 (2), the Minister may, in respect of a dismissal or a termination of employment in the period beginning on the 22nd day of January, 1971 and ending on the commencement of this section and notwithstanding the Principal Act, pay to an employee out of the Redundancy Fund any moneys to which the employee may become entitled by virtue of the said section 19 (2).

    Number 20 of 1971: REDUNDANCY PAYMENTS ACT, 1971

  27. #1263159

    (2) Maidir le briseadh nó foirceannadh fostaíochta a tharlóidh tráth nach luaithe ná 30 seachtain roimh thosach feidhme an ailt seo, beidh feidhm ag alt 24 den Phríomh Acht ionann is—

    (2) In respect of a dismissal or a termination of employment which occurs not earlier than 30 weeks before the commencement of this section, section 24 of the Principal Act shall apply as if—

    Number 20 of 1971: REDUNDANCY PAYMENTS ACT, 1971

  28. #1263165

    “(2A) I gcás ina mainneoidh fostaí cnapshuim a éileamh laistigh den tréimhse 52 seachtain a luaitear i bhfo-alt (1) (arna leasú) agus go ndéanfaidh sé éileamh den sórt sin roimh dheireadh na tréimhse 104 sheachtain dar tosach dáta a bhriste nó dáta a fhostaíocht a fhoirceannadh, féadfaidh an Binse, más deimhin leis go mbeadh teideal chun na cnapshuime ag an bhfostaí agus gur chúis réasúnach a bhí leis an mainneachtain, a dhearbhú go bhfuil teideal chun na cnapshuime ag an bhfostaí agus air sin tiocfaidh sé chun an teideal sin a bheith aige.”

    "(2A) Where an employee who fails to make a claim for a lump sum within the period of 52 weeks mentioned in subsection (1) (as amended) makes such a claim before the end of the period of 104 weeks beginning on the date of dismissal or the date of termination of employment, the Tribunal, if it is satisfied that the employee would have been entitled to the lump sum and that the failure was due to a reasonable cause, may declare the employee to be entitled to the lump sum and the employee shall thereupon become so entitled."

    Number 20 of 1971: REDUNDANCY PAYMENTS ACT, 1971

  29. #1346817

    (b) go mbeadh an fostaí áirithe i dteideal íocaíochta iomarcaíochta dá mbeadh alt 10 nó 11 den Acht seo i ngníomh dáta an dífhostaithe nó dáta foirceanta na fostaíochta, agus

    ( b ) the employee concerned would have been entitled to redundancy payment if section 10 or 11 of this Act had been in operation on the date of dismissal or termination of employment, and

    Number 7 of 1979: REDUNDANCY PAYMENTS ACT, 1979

  30. #1346821

    tabharfaidh an Binse, a luaithe is féidir tar éis tosach feidhme an ailt seo, breith i ndáil leis an achomharc sin ionann is dá mba go raibh ailt 10 agus 11 den Acht seo i ngníomh dáta an dífhostaithe nó dáta foirceanta na fostaíochta.

    the Tribunal shall, as soon as practicable after the commencement of this section, make a decision relating to that appeal as if sections 10 and 11 of this Act had been in operation on the date of dismissal or termination of employment.

    Number 7 of 1979: REDUNDANCY PAYMENTS ACT, 1979

  31. #1539665

    (3) Beidh an Príomh-Fheidhmeannach i seilbh oifige faoi chonradh scríofa seirbhíse (agus féadfar an conradh sin a athnuachan) ar feadh cibé tréimhse a shonrófar sa chonradh, agus faoi réir cibé téarmaí agus coinníollacha (lena n-áirítear téarmaí agus coinníollacha a bhaineann le luach saothair agus le fostaíocht a chur ar fionraí agus a fhoirceannadh) a chinnfidh an Bord agus a cheadóidh an tAire le toiliú an Aire Airgeadais.

    (3) The Chief Executive shall hold office under a written contract of service (which contract may be renewed) for such period as is specified in the contract, and subject to such terms and conditions (including terms and conditions relating to remuneration and suspension and termination of employment) as may be determined by the Board and approved by the Minister with the consent of the Minister for Finance.

    Number 8 of 1998: COURTS SERVICE ACT, 1998

  32. #1539947

    (2) Beidh an Príomh-Fheidhmeannach Ainmnithe i seilbh oifige faoi chonradh scríofa seirbhíse, a fhéadfar a athnuachan, ar feadh cibé tréimhse a bheidh sonraithe sa chonradh, agus faoi réir cibé téarmaí agus coinníollacha (lena n-áirítear téarmaí agus coinníollacha a bhaineann le luach saothair agus le fostaíocht a fhionraí agus a fhoirceannadh) a chinnfidh an Bord Idirthréimhseach agus a cheadóidh an tAire le toiliú an Aire Airgeadais.

    (2) The Chief Executive Designate shall hold office under a written contract of service, which contract may be renewed, for such period as is specified in the contract, and subject to such terms and conditions (including terms and conditions relating to remuneration and suspension and termination of employment) as may be determined by the Transitional Board and approved by the Minister with the consent of the Minister for Finance.

    Number 8 of 1998: COURTS SERVICE ACT, 1998

  33. #2212192

    Is éard atá san ioncam seo an cháin uile a thoibhítear ar thuarastail, ar phá agus ar dhíolaíochtaí de gach cineál, cé is moite de shochair agus liúntais teaghlaigh a íoctar le Comhaltaí den Choimisiún, le hoifigigh, le seirbhísigh eile agus le daoine a fhaigheann íocaíochtaí cúitimh ar fhoirceannadh na fostaíochta dá dtagraítear i gCaibidil 01 de gach teideal ar an ráiteas caiteachais agus le daoine a fhaigheann pinsean.

    This revenue represents all the tax levied on salaries, wages and emoluments of every type, with the exception of benefits and family allowances, paid to Members of the Commission, officials, other servants and persons in receipt of the compensation payments on termination of employment referred to in Chapter 01 of each title of the statement of expenditure and to persons in receipt of a pension.

    Definitive adoption (EU, Euratom) 2022/182 of the European Union’s general budget for the financial year 2022

  34. #2213647

    Is é atá san ioncam seo an cháin uile a thoibhítear ar thuarastail, ar phá agus ar dhíolaíochtaí de gach cineál, cé is moite de shochair agus liúntais teaghlaigh a íoctar le Comhaltaí den Choimisiún, le hoifigigh, le seirbhísigh eile agus le daoine a fhaigheann íocaíochtaí cúitimh ar fhoirceannadh na fostaíochta dá dtagraítear i gCaibidil 01 de gach teideal ar an ráiteas caiteachais agus le daoine a fhaigheann pinsean.

    This revenue represents all the tax levied on salaries, wages and emoluments of every type, with the exception of benefits and family allowances paid to Members of the Commission, officials, other servants and persons in receipt of the compensation payments on termination of employment referred to in Chapter 01 of each title of the statement of expenditure and to persons in receipt of a pension.

    Definitive adoption (EU, Euratom) 2022/182 of the European Union’s general budget for the financial year 2022

  35. #2327188

    Is sochair fostaí iad sochair fhoirceanta a chuirtear ar fáil mar mhalairt ar fhoirceannadh fostaíochta fostaí mar thoradh ar cheann den dá chás seo a leanas: (a) cinneadh eintitis le fostaíocht fhostaí a fhoirceannadh roimh an ngnáthdáta scoir; nó (b) cinneadh fostaí tairiscint sochar a ghlacadh mar mhalairt ar fhoirceannadh fostaíochta.

    Termination benefits are employee benefits provided in exchange for the termination of an employee's employment as a result of either: (a) an entity's decision to terminate an employee's employment before the normal retirement date; or (b) an employee's decision to accept an offer of benefits in exchange for the termination of employment.

    Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (Text with EEA relevance)

  36. #2602964

    Is sochair fostaí iad sochair fhoirceanta a chuirtear ar fáil mar mhalairt ar fhoirceannadh fostaíochta fostaí mar thoradh ar cheann den dá chás seo a leanas: (a) cinneadh eintitis le fostaíocht fhostaí a fhoirceannadh roimh an ngnáthdáta scoir; nó (b) cinneadh fostaí tairiscint sochar a ghlacadh mar mhalairt ar fhoirceannadh fostaíochta.

    Termination benefits are employee benefits provided in exchange for the termination of an employee’s employment as a result of either: (a) an entity’s decision to terminate an employee’s employment before the normal retirement date; or (b) an employee’s decision to accept an offer of benefits in exchange for the termination of employment.

    Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

  37. #2664229

    Is éard atá san ioncam seo an cháin uile a thoibhítear ar thuarastail, ar phá agus ar dhíolaíochtaí de gach cineál, cé is moite de shochair agus liúntais teaghlaigh a íoctar le Comhaltaí den Choimisiún, le hoifigigh, le seirbhísigh eile agus le daoine a fhaigheann íocaíochtaí cúitimh ar fhoirceannadh na fostaíochta dá dtagraítear i gCaibidil 01 de gach teideal ar an ráiteas caiteachais agus le daoine a fhaigheann pinsean.

    This revenue represents all the tax levied on salaries, wages and emoluments of every type, with the exception of benefits and family allowances, paid to Members of the Commission, officials, other servants and persons in receipt of the compensation payments on termination of employment referred to in Chapter 01 of each title of the statement of expenditure and to persons in receipt of a pension.

    Definitive adoption (EU, Euratom) 2023/278 of the European Union’s annual budget for the financial year 2023

  38. #2665702

    Is é atá san ioncam seo an cháin uile a thoibhítear ar thuarastail, ar phá agus ar dhíolaíochtaí de gach cineál, cé is moite de shochair agus liúntais teaghlaigh a íoctar le Comhaltaí den Choimisiún, le hoifigigh, le seirbhísigh eile agus le daoine a fhaigheann íocaíochtaí cúitimh ar fhoirceannadh na fostaíochta dá dtagraítear i gCaibidil 01 de gach teideal ar an ráiteas caiteachais agus le daoine a fhaigheann pinsean.

    This revenue represents all the tax levied on salaries, wages and emoluments of every type, with the exception of benefits and family allowances paid to Members of the Commission, officials, other servants and persons in receipt of the compensation payments on termination of employment referred to in Chapter 01 of each title of the statement of expenditure and to persons in receipt of a pension.

    Definitive adoption (EU, Euratom) 2023/278 of the European Union’s annual budget for the financial year 2023

  39. #2975622

    160 Ní áirítear le sochair i dtaca le foirceannadh sochair fostaithe a leanann as foirceannadh fostaíochta arna iarraidh sin don fhostaí gan tairiscint ó eintiteas, nó de thoradh ceanglas éigeantach scoir, mar is sochair iarfhostaíochta iad na sochair sin.

    160 Termination benefits do not include employee benefits resulting from termination of employment at the request of the employee without an entity’s offer, or as a result of mandatory retirement requirements, because those benefits are post-employment benefits.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  40. #2975643

    166 Maidir le sochair i dtaca le foirceannadh atá iníoctha de thoradh chinneadh fostaí tairiscint sochar a ghlacadh mar mhalairt ar fhoirceannadh fostaíochta, is é an t-am nach bhféadfaidh eintiteas an tairiscint sochair i dtaca le foirceannadh a tharraingt siar a thuilleadh ná an ceann is luaithe de na dátaí a leanas:

    166 For termination benefits payable as a result of an employee’s decision to accept an offer of benefits in exchange for the termination of employment, the time when an entity can no longer withdraw the offer of termination benefits is the earlier of:

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  41. #2975667

    Mar a cheanglaítear le mír 160, déanann an t-eintiteas cuntasaíocht ar shochair a sholáthraítear mar mhalairt ar fhoirceannadh fostaíochta mar shochair i dtaca le foirceannadh agus déanann sé cuntasaíocht ar shochair a sholáthraítear mar mhalairt ar sheirbhísí mar shochair ghearrthéarmacha fostaithe.

    As required by paragraph 160, the entity accounts for benefits provided in exchange for termination of employment as termination benefits and accounts for benefits provided in exchange for services as short-term employee benefits.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  42. #3152673

    Is éard atá san ioncam seo an cháin uile a thoibhítear ar thuarastail, ar phá agus ar dhíolaíochtaí de gach cineál, cé is moite de shochair agus liúntais teaghlaigh a íoctar le Comhaltaí den Choimisiún, le hoifigigh, le seirbhísigh eile agus le daoine a fhaigheann íocaíochtaí cúitimh ar fhoirceannadh na fostaíochta dá dtagraítear i gCaibidil 01 de gach teideal ar an ráiteas caiteachais agus le daoine a fhaigheann pinsean.

    This revenue represents all the tax levied on salaries, wages and emoluments of every type, with the exception of benefits and family allowances, paid to Members of the Commission, officials, other servants and persons in receipt of the compensation payments on termination of employment referred to in Chapter 01 of each title of the statement of expenditure and to persons in receipt of a pension.

    Definitive adoption (EU, Euratom) 2024/207 of the European Union’s annual budget for the financial year 2024

  43. #3154160

    Is é atá san ioncam seo an cháin uile a thoibhítear ar thuarastail, ar phá agus ar dhíolaíochtaí de gach cineál, cé is moite de shochair agus liúntais teaghlaigh a íoctar le Comhaltaí den Choimisiún, le hoifigigh, le seirbhísigh eile agus le daoine a fhaigheann íocaíochtaí cúitimh ar fhoirceannadh na fostaíochta dá dtagraítear i gCaibidil 01 de gach teideal ar an ráiteas caiteachais agus le daoine a fhaigheann pinsean.

    This revenue represents all the tax levied on salaries, wages and emoluments of every type, with the exception of benefits and family allowances paid to Members of the Commission, officials, other servants and persons in receipt of the compensation payments on termination of employment referred to in Chapter 01 of each title of the statement of expenditure and to persons in receipt of a pension.

    Definitive adoption (EU, Euratom) 2024/207 of the European Union’s annual budget for the financial year 2024