#569894
Pá comhchineáil agus tuarastail chomhchineáil
Wages and salaries in kind
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#572359
caiteachas fostóirí a láimhseáiltear mar phá comhchineáil agus tuarastail chomhchineáil;
expenditure by employers treated as wages and salaries in kind;
#572894
pá comhchineáil agus tuarastail chomhchineáil;
wages and salaries in kind;
#572917
Seo a leanas samplaí de phá agus tuarastail:
Examples of wages and salaries in kind are:
#572919
Áirítear le pá comhchineáil agus tuarastail chomhchineáil laghduithe praghais a fhaightear i gceaintíní atá saor in aisce nó fóirdheonaithe, nó a fhaightear le dearbháin lóin;
Price reductions obtained in free or subsidised canteens, or obtained by luncheon vouchers, are included in wages and salaries in kind;
#572935
Earraí agus seirbhísí a thugtar d’fhostaithe mar phá comhchineáil agus tuarastail chomhchineáil, luacháiltear iad ag bunphraghsanna i gcás ina dtáirgeann an fostóir iad, agus ag praghsanna na gceannaitheoirí i gcás ina gceannaíonn an fostóir iad.
Goods and services given to employees as wages and salaries in kind are valued at basic prices when produced by the employer, and at purchasers' prices when purchased by the employer.
#572916
is éard atá i bpá comhchineáil agus tuarastail chomhchineáil earraí agus seirbhísí, nó sochair neamhairgid eile, a sholáthraíonn fostóirí saor in aisce nó ar phraghsanna laghdaithe, agus ar féidir le fostaithe iad a úsáid tráth a oirfidh dóibh féin agus dá rogha féin, chun a riachtanais agus a dteastálacha féin nó riachtanais agus teastálacha na mball eile dá dteaghlach a shásamh.
wages and salaries in kind consist of goods and services, or other non-cash benefits, provided free of charge or at reduced prices by employers, that can be used by employees in their own time and at their own discretion, for the satisfaction of their own needs or wants or those of other members of their households.
#572936
I gcás ina soláthraítear saor in aisce iad, ríomhtar luach iomlán an phá chomhchineáil agus na dtuarastal comhchineáil de réir bhunphraghsanna (nó de réir phraghsanna ceannaitheoirí an fhostóra sa chás gurb é an fostóir a cheannaíonn iad) na n-earraí agus na seirbhísí i dtrácht.
When provided free, the whole value of the wages and salaries in kind is calculated according to the basic prices (or purchasers' prices of the employer when purchased by the employer) of the goods and services in question.