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.
i gcás ina bhfuil coinne leis go socrófar na sochair i dtaca le foirceannadh go hiomlán roimh 12 mhí tar éis dheireadh na tréimhse tuairiscithe bliantúla ina n-aithnítear an sochar i dtaca le foirceannadh, cuirfidh an t-eintiteas na ceanglais le haghaidh sochair ghearrthéarmacha fostaithe i bhfeidhm.
if the termination benefits are expected to be settled wholly before twelve months after the end of the annual reporting period in which the termination benefit is recognised, the entity shall apply the requirements for short-term employee benefits.