unemployment relief arrangement
unemployment relief arrangement 〈美〉失业救济安排 指由某一协会(通常被视为一种人寿保险公司)作出的一种安排,向在职人士出售保险合同,并在其一旦失业时对其进行补偿。
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unemployment relief arrangement 〈美〉失业救济安排 指由某一协会(通常被视为一种人寿保险公司)作出的一种安排,向在职人士出售保险合同,并在其一旦失业时对其进行补偿。
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unemployment tax 〈美〉失业税 为弥补失业保险成本而根据《联邦失业税法》〔Federal Unemployment Tax Act/FUTA〕征收的税。该联邦法规定,失业税依僱佣报酬的一定比例征收,但已缴纳的州失业税可予以扣减。
unemployment insurance 〈美〉 (1)失业保险 一种社会保障,即在僱员非因自身履行职务行为的原因而被解雇时,应向其支付保险金。作为《联邦社会保障法》〔Federal Social Security Act〕补充的各州法律规定:根据法律规定的条款和条件对失业人员支付保险金。这种各州强制性的保险由僱主、或由僱主和僱员联合支付保费,将失业的经济负担从纳税人转移到失业人员所在的部门或整个工业。有时这种保险也由僱员自愿向承保此类风险的保险人购买,自付保费,以补偿失业造成的损失。认定某一僱员失业满一周时必须满足两个条件:1在该周内未能提供任何劳务;2在该周内从未领取任何工资。(→Railroad Unemployment Insurance Act) (2)退伍保险 美国根据《军人重整法》〔Servicemen’s Readjustment Act〕的规定支付给入校读书的退伍军人的生活津贴。
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A tax imposed on an employer by state or federal law to cover the cost of unemployment insurance. • The Federal Unemployment Tax Act (FUTA) provides for a tax based on a percentage of employee earnings but allows a credit for amounts paid in state unemployment taxes. [Cases: Internal Revenue 4305. C.J.S. Internal Revenue §§
A type of social insurance that pays money to workers who are unemployed for reasons unrelated to job performance. • Individual states administer unemployment insurance, which is funded by payroll taxes. — Also termed unemployment compensation. [Cases: Social Security and Public Welfare 251–751. C.J.S. Social Security and Public Welfare §§ 146–191, 209–297.]
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Unemployment resulting from a shift in the demand for a particular product or service.
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unemployment. The state or condition of being unemployed. structural unemployment. Unemployment resulting from a shift in the demand for a particular product or service.
railroad unemployment insurance account 〈美〉铁路失业保险账户 依照《社会保障法》〔Social Security Act〕设立的失业信托基金中的账户,由财政部长管理经营。
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unemployment compensation. See unemployment insurance under INSURANCE; COMPENSATION.
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Compensation paid at regular intervals by a state agency to an unemployed person, esp. one who has been laid off. [Cases: Social Security and Public Welfare 251. C.J.S. Social Security and Public Welfare §§ 146–150, 211.]
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