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Upper Accrual Point

Hungarian translation: (társadalombiztosítási járulék) kedvezményes sávhatára

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10:51 Apr 29, 2011

English to Hungarian translations [PRO]
Bus/Financial - Law: Taxation & Customs / Adóbevallás

English term or phrase: Upper Accrual Point

az angol P60-as adóbevallásban szerepel az Upper Accrual Point. A magyar fordítása lenne a kérdésem.
Köszönöm

VBA

Hungarian translation:(társadalombiztosítási járulék) kedvezményes sávhatára

Explanation:
Ezeket találtam róla:
The Upper Accrual Point is a new threshold for the calculation of both State Second Pension and contracted-out rebates. It replaces the Upper Earnings Limit in both the State Second Pension and rebate calculations and was planned for introduction from 6 April 2012 at the earliest. It is being introduced in 2009 to ensure that the State Second Pension (S2P) reforms introduced as part of the Pensions Act 2007 remain on track.

-- illetve --

Upper Accrual Point (UAP)

The UAP is set at £770 a week, £3,337 a month, and
£40,040 a year. Employers and their employees who are
members of contracted-out occupational pension
schemes pay NICs at the reduced contracted-out rate up
to the UAP only. They then pay NICs at the higher
standard rate on the employee’s earnings between the
UAP and the UEL.

Vagyis aki az UAP-nál nagyobb keresettel rendelkezik (ami heti szinten van megadva), az az UAP feletti összegre magasabb TB-t fizet.