French term
Canada
International Multicultural Diversified
Native in: English (Variants: British, UK, US, Australian, Canadian, New Zealand) 
Works in: French to English
Réintegration fiscale
I am currently translating a French payslip (France) for Australia and I have a line with "réintégration fiscale."
I saw the suggestions previously given on Proz (https://www.proz.com/kudoz/french-to-english/law-contracts/3... but I found the following explanation "La réintégration fiscale sur une fiche de paie est un instrument de calcul qui consiste à soumettre à cotisations et contributions les excédents fiscaux non exonérés de frais de santé" (https://payfit.com/fr/fiches-pratiques/reintegration-fiscale...
Accounting is not my forte and was wondering if the terms suggested (clawback or disallowance for tax purposes) were appropriate in this situation since they don't take into account that these are health costs?
Any help would be greatly appreciated.
| 4 | Tax restatement |
Francois Boye
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| 3 | excess tax clawback (Can. for non-exempt medical charges) |
Adrian MM.
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| 3 | tax reinstatement |
Lisa Rosengard
|
Proposed translations
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish)
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
excess tax clawback (Can. for non-exempt medical charges)
'... un instrument de calcul qui - consiste à soumettre à cotisations et contributions - les *excédents fiscaux* (tax overpayments) non exonérés de frais de santé* cf. the kindred Canadian OAS scheme in the two example sentences.
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Note added at 2 hrs (2023-11-19 12:33:24 GMT)
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already intimated .... ('non-initimately')
Can. : The Old Age Security (OAS) clawback is another name for the OAS pension recovery tax
You would have to pay back 15% of the amount of your total taxable income that is above the Canada OAS clawback threshold.
http://www.proz.com/kudoz/french-to-english/law-contracts/3453925-réintégration-fiscale.html
| Thanks Adrian for this explanation. As I mentioned this is not usually my specialization and haven't seen this in the payslips I have translated from Québec. |
| neutral |
philgoddard
: 'Excess tax' implies an overpayment, which this is not, so it doesn't really belong with the (rather aggressive-sounding) 'clawback'.
4 hrs
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United Kingdom
experienced and well qualified linguist
Native in: English (Variant: UK)
Works in: Spanish to English, English, Spanish, and 3 more.
tax reinstatement
Tax reinstatement cancels out (annuls) the accountable consequence of product charge on the resultant company or business tax. Reinstatement is connected with amounts which are excluded from tax deduction. Business officers, like business enterprise, which is subject to business or company tax, should reinstate or apply charges to tax or fiscal connections.
https://impots-societes.ooreka.fr/astuce/voir/595289/reinteg...
Tax or fiscal connections are related to a declaration of the results which a business should produce and register with the tax service. It includes a list of declarations and additional document attachments to allow the tax administration to determine the taxable result for the business company and the amount of tax it should pay.
https://www.l-expert-comptable.com/a/37946-qu-est-ce-qu-une-...
'La réintégration fiscale sur une fiche de paie est un instrument de calcul qui consiste à soumettre à cotisations et contributions les excédents fiscaux non exonérés de frais de santé.'
https://impots-societes.ooreka.fr/astuce/voir/595289/reintegration-fiscale
https://l-expert-comptable.com/a/37946-qu-est-ce-qu-une-liasse-fiscale.html
United States
An economic geek with social skills
Native in: French 
Works in: English to French, French to English, Spanish to English, and 1 more.
Tax restatement
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Note added at 5 days (2023-11-24 15:46:49 GMT)
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Ph-b's definition in French is close to my translation and explanation.
Reference comments
https://payfit.com/fr/fiches-pratiques/reintegration-fiscale-fiche-de-paie/
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Note added at 7 Stunden (2023-11-19 17:19:27 GMT)
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https://www.proz.com/kudoz/french-to-english/finance-general...
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Note added at 7 Stunden (2023-11-19 17:21:11 GMT)
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https://www.proz.com/kudoz/french-to-english/finance-general...
| Thanks Liz! That's what I finally used :) |
| agree |
writeaway
: Christopher RH is a supreme legal/financial expert who sadly no longer participates in Kudoz /Yes, it really is
6 hrs
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What a pity!
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Discussion
Add-back is perfect: employer contributions to pensions, health insurance etc are taxed once they reach a certain level, so the excess amounts are added to the employee's taxable income.
https://www.proz.com/kudoz/french-to-english/finance-general...
I can't access Merit's example, so can't check it, but thought I'd post this link à tout hasard.
I also checked Ménard's Dictionnaire de la comptabilité et de la gestion financière. The verb réintégrer is defined as Action de rajouter au résultat déterminé un élément qui en avait été soustrait au motif, par exemple, qu'il n'est pas déductible fiscalement and is translated as "add back".
https://fr.wikipedia.org/wiki/Clause_de_récupération