Esta é a melhor expressão, a mais usada. Poder-se-ia dizer "payroll taxes", mas não seria tão correto, pois alguns desses encargos têm, como base de cálculo, (i) o valor da fatura, como é o caso da COFINS; (ii)o lucro líquido, como é o caso da CSSL, etc., não incidindo sobre o valor da folha de pagamento.

Veja estes exemplos:

Vol. 62 No. 157 Thursday, August 14, 1997 p 43504 (Notice)
... Comment 2 above, we have continued to include PIS and COFINS taxes in ... All other social charges and fringe benefits were properly accounted for either as part ...
http://ia.ita.doc.gov/frn/frnaug97/a351820.html

Recent projects
... They all pay social charges in Switzerland but are often taxable in the countries where they are based. Can you arrange for payroll deductions to be done in ...
www.compandben.com/recent_projects.html

[PDF] rapport GB 1/7 good
File Format: PDF/Adobe Acrobat - View as HTML
... Borrowings from credit institutions Other borrowings Advances and deposits received on account Trade accounts payable Payroll, social charges and taxes payable ...
groupe.fininfo.fr/uk_general/rapport2000_31-45.pdf

BANCO CENTRAL DO BRASIL - SDDS - Central Government Operations
... are the following: PIS/Pasep, turnover tax (COFINS), financial transactions ... PERSONNEL EXPENDITURES AND SOCIAL CHARGES – are the sum of the amounts of banking ...
www.bcb.gov.br/sddsi/opgovcentral_i.htm

That's what 'encargos sociais' would be translated as in the UK.

Check refs below (especially first one)

Income Tax and National Insurance
... Insurance. Income Tax and National Insurance. ... A number of changes to national insurance
and income tax came into effect from 6 April 2004. These ...
www.lse.ac.uk/collections/payAndInformation/ incomeTaxAndNationalInsurance.htm - 7k - Cached - Similar pages

workSMART - your rights - what are National Insurance and income ...
... what are National Insurance and income tax? Every worker in the UK has a
National Insurance number, and you need a National Insurance ...
www.worksmart.org.uk/rights/viewquestion.php?eny=715 - 8k - Cached - Similar pages Job Shop - Income Tax and National Insurance
... can offer advice on issues your status in relation to tax and National Insurance
if you ... You pay income tax on your earnings above your personal tax allowance. ...
www.ssv.uce.ac.uk/JobShop/jobshop-tax.htm - 11k - Cached - Similar pages

That's what 'encargos sociais' would be translated as in the UK.

Check refs below (especially first one)

Income Tax and National Insurance
... Insurance. Income Tax and National Insurance. ... A number of changes to national insurance
and income tax came into effect from 6 April 2004. These ...
www.lse.ac.uk/collections/payAndInformation/ incomeTaxAndNationalInsurance.htm - 7k - Cached - Similar pages

workSMART - your rights - what are National Insurance and income ...
... what are National Insurance and income tax? Every worker in the UK has a
National Insurance number, and you need a National Insurance ...
www.worksmart.org.uk/rights/viewquestion.php?eny=715 - 8k - Cached - Similar pages Job Shop - Income Tax and National Insurance
... can offer advice on issues your status in relation to tax and National Insurance
if you ... You pay income tax on your earnings above your personal tax allowance. ...
www.ssv.uce.ac.uk/JobShop/jobshop-tax.htm - 11k - Cached - Similar pages



--------------------------------------------------
Note added at 57 mins (2005-01-11 18:20:22 GMT)
--------------------------------------------------


http://www.lse.ac.uk/collections/payAndInformation/incomeTax...

--------------------------------------------------
Note added at 57 mins (2005-01-11 18:21:02 GMT)
--------------------------------------------------

Sorry I\'ve posted this twice, my browser is playing up!!!

social charges is commonly used, but I think that this best explains it to the foreign reader, since it not only includes taxes but also all other payments made related to an employee, including contributions to the social security system and to the FGTS fund, for example (see definition below):

ENCARGOS SOCIAIS – Diz-se de todas as despesas que as empresas efetuam, compulsoriamente ou não, em benefício de seus empregados e familiares, direta e/ou indiretamente, incluindo aquelas que se destinam ao financiamento da seguridade social de responsabilidade do Poder Público e as demais contribuições sociais. Exemplo: FGTS sobre a folha de pagamento.

http://www.portaltributario.com.br/glossario.htm

is the shortest and easiest

--------------------------------------------------
Note added at 2 hrs 39 mins (2005-01-11 20:02:47 GMT)
--------------------------------------------------

... that life expectancy at 60 is lower in Brazil (17.3 years ... This generosity is partly
financed by high employer contributions – employer/employee contribution ...
interdev.oecd.org/publications/ e-book/10-2001-07-1-1599/2-5.htm - 42k - Cached - Similar pages

Brazil - OECD Economic Surveys
OECD, Brazil - OECD Economic Surveys. ... setting principles to improve actuarial balance
of the social security system and capping employer contributions in the ...
interdev.oecd.org/publications/ e-book/10-2001-07-1-1599/textbox-4.htm - 12k - Cached - Similar pages
[ More results from interdev.oecd.org ]

Hewitt Associates - Reports and Publications - International ...
... Brazil increased social security contributions. Canada clarified rules governing
employer contributions, and Finland changed its contribution rate structure ...
was4.hewitt.com/hewitt/resource/ rptspubs/subrptspubs/intlrpt/1st_2004_themes.htm - 22k - Cached - Similar pages

Hewitt Associates - Reports and Publications - International ...
... In Brazil, a draft proposal by the Ministry of Social Security would ... The Norwegian
government may eliminate employer contributions on earned income above 16 ...
was4.hewitt.com/hewitt/resource/ rptspubs/subrptspubs/intlrpt/2nd_2004_themes.htm - 23k - Cached - Similar pages
[ More results from was4.hewitt.com ]

Times Online - Talking Point
... but I don\'t think you would want to buy an annuity from Brazil even if ... If you switch
to a stakeholder with no employer contributions, and pay in 10 per cent of ...
www.timesonline.co.uk/article/0,,616-1300863_2,00.html - Similar pages

[PDF] David Rockefeller Center for Latin American Studies Hauser Center ...
File Format: PDF/Adobe Acrobat - View as HTML
Your browser may not have a PDF reader available. Google recommends visiting our text version of this document.
... system. Tax policy in Brazil entails exemption of employer contributions
to social security to philanthropic entities. This exemption ...
www.fas.harvard.edu/~drclas/programs/ PASCA/pdfs/english/Specific%20Cases%20Brazil.pdf - Similar pages

Investing contributions without unreasonable delay
... didn\'t give a clear breakdown of employee compulsory, employee voluntary,
employer/employee contracted-out minimum payments, and other employer contributions. ...
www.mercerhr.com/successstory. jhtml?idLanguage=500&idContent=1049555 - 54k - Cached - Similar pages

[PDF] ISSA Initiative Findings & Opinions No.13



--------------------------------------------------
Note added at 2 hrs 40 mins (2005-01-11 20:04:05 GMT)
--------------------------------------------------

The internationally used term by economists and business is employer contributions

this covers a multitude of fees and taxes and is sufficiently ample to be applicable to any country

I´ve never liked the use of "social" alone to translate social in Portuguese. It just doesn´t sound right. Labour, Worker or Social Security are all words I use to replace Social.