V kontexte finančných a právnych termínov je presný preklad kľúčový pre medzinárodné porozumenie. Termín "dôchodok" má v slovenskom jazyku viacero významov a jeho preklad do angličtiny si vyžaduje citlivý prístup k nuansám.
Najčastejšie a najvšeobecnejšie preklady slova "dôchodok" do angličtiny sú: pension, retirement a income. Voľba konkrétneho termínu závisí od kontextu, v akom je slovo použité. Napríklad, "dôchodkový vek nových účastníkov bude závisieť aj od veku odchodu do dôchodku v danom štáte" sa prekladá ako "New entrants' retirement age will also be linked to the state pension retirement age." Tu sa jasne rozlišuje medzi vekom odchodu do dôchodku (retirement age) a samotným dôchodkom ako finančnou dávkou (pension).
Keď hovoríme o ukončení pracovnej činnosti a prechode do obdobia bez aktívneho zamestnania, používame termín retirement. Príkladom je veta: "He came out of retirement to be here, and it's an honor to have him." (Zanechal kvôli nám pohodlie dôchodku. Je nám cťou, je späť a vo forme.)
V širšom zmysle, "dôchodok" môže znamenať aj akýkoľvek príjem, ktorý nie je priamo spojený s aktívnou prácou. V tomto prípade sa používa termín income. Poukazuje na to veta: "Unlike other functional categories, no primary income accrues on financial derivatives." (Na rozdiel od ostatných funkčných kategórií pri finančných derivátoch nevznikajú žiadne prvotné dôchodky.)
Dôchodkové zabezpečenie a diskriminácia
Problematika dôchodkov sa často spája s otázkami diskriminácie na základe veku, najmä v súvislosti s pracovným právom a sociálnym zabezpečením. Európska únia sa snaží zabezpečiť rovnaké zaobchádzanie pre všetkých občanov bez ohľadu na vek.
Smernica Rady 2000/78/ES ustanovuje všeobecný rámec pre rovnaké zaobchádzanie v zamestnaní a povolaní. V súvislosti s prepustením zamestnanca, ktorý pracoval v podniku dlhodobo, sa kladie otázka, či má zamestnávateľ povinnosť vyplatiť odstupné, ak zamestnanec už spĺňa podmienky na starobný dôchodok. "Is the prohibition of direct or indirect discrimination on grounds of age contained in Articles 2 and 6 of Council Directive 2000/78/EC (1 ) to be interpreted as precluding a Member State from maintaining a legal situation whereby an employer, upon dismissal of a salaried employee who has been continuously employed in the same undertaking for 12, 15 or 18 years, must, upon termination of the salaried employee's employment, pay an amount equivalent to one, two or three months' salary respectively, but as meaning that this allowance is not to be paid where the salaried employee, upon termination of employment, is entitled to receive an old-age pension from a pension scheme to which the employer has contributed?"
V kontexte medzinárodného sociálneho zabezpečenia sa riešia aj situácie, kedy poistenec pracoval v rôznych krajinách. "Where employment or self-employment in Iceland has terminated and the contingency occurs during employment or self-employment in another State to which this Regulation applies and where the disability pension of both the social security and the supplementary pension schemes (pension funds) in Iceland no longer includes the period between the contingency and the pensionable age (future periods), periods of insurance under the legislation of another State to which this Regulation applies shall be taken into consideration for the requirement of the future periods as if they were periods of insurance in Iceland."
Vylúčenie diskriminácie z dôvodu veku je tiež predmetom súdnych sporov. "Does the principle of equal treatment, which prohibits any discrimination whatsoever on grounds of age, laid down in Article 13 of the Treaty and Article 2 (1) of Directive 2000/78 (1 ), preclude a national law (specifically the first paragraph of the Single Transitional Provision of Law 14/2005 on clauses in collective agreements concerning the attainment of normal retirement age), pursuant to which compulsory retirement clauses contained in collective agreements are lawful, where such clauses provide as sole requirements that workers should have reached normal retirement age and have satisfied the conditions set out in the social security legislation of the Spanish State for entitlement to draw a retirement pension under their contribution regime, whereas, for future agreements to be able to provide for termination of the contract on grounds of age, the undertaking must also link such termination to an employment policy?"
Osobitné pravidlá platia pre štátnych príslušníkov tretích krajín. "The first subparagraph of Article 65(1) of the Euro-Mediterranean establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part, signed in Brussels on 26 February 1996 and approved on behalf of the Communities by Decision 2000/204/EC, ECSC of the Council and Commission of 24 January 2000 is to be interpreted as meaning that it precludes the host Member State from refusing to grant an armed services invalidity pension to a Moroccan national who has served in that State's army and resides in its territory on the sole ground that the person concerned is of Moroccan nationality."
Pri porovnávaní dávok v rôznych členských štátoch sa aplikuje:
- "If, contrary to that hypothesis, cash benefits relating to the risk of reliance on care are provided for under the legislation of the Member State of residence, but only at a lower level than that of the benefits relating to that risk from the other pension-paying Member State, Article 27 of Regulation No 1408/71, as amended and updated by Regulation No 118/97, as amended by Regulation No 1386/2001, must be interpreted as meaning that such a person is entitled, at the expense of the competent institution of the latter State, to additional benefits equal to the difference between the two amounts."
Príjem zdaniteľný v EÚ zahŕňa aj dôchodky:
"This revenue represents all the tax levied on salaries, wages and emoluments of every type, with the exception of benefits and family allowances paid to Members of the Commission, officials, other servants and persons in receipt of the compensation payments on termination of employment referred to in Chapter 01 of each title of the statement of expenditure and to persons in receipt of a pension."
V prípade úmrtia zamestnanca majú pozostalí nárok na vdovský/vdovecký dôchodok:
"Where a staff member dies being on active employment, leave on personal grounds, leave for military service, parental leave or family leave, the surviving spouse shall be entitled, provided that the couple were married for at least one year at the time of his death and subject to the provisions of Article 75 of the Staff Regulations and Article 11 of this Annex, to the survivor's pension equal to 60 % of the retirement pension rights acquired for the staff member at the time of death."
Pri migrácii pracovníkov je dôležité zabezpečiť, aby nároky na sociálne zabezpečenie, vrátane dôchodkov, zostali zachované.
"Is it compatible with the primary and/or secondary law of the European Community on freedom of movement and social security for migrant workers (in particular Articles 39 and 42 EC and Articles 27 and 28 of Regulation (EEC) No 1408/71 (1)) for a former worker who receives pensions from both his former State of employment and his home State and acquired an entitlement to care allowance in his former State of employment because he is reliant on care to forfeit the entitlement to care allowance after returning to his home State?"
Európsky hospodársky a sociálny výbor (EHSV) sa vyjadruje k finančným zdrojom a rozpočtom:
- "The EESC welcomes the focus on a limited number of priorities and the increase in the ceiling for subsidies for Member States whose gross national income per inhabitant is less than 90 % of the Union average (1)."
- "1.3 The EESC shares the view that efforts should be made to improve the use of human and financial resources and warns against the temptation to cut budgets and public health services during this period of crisis."
V súvislosti s dôchodkovými právami pracovníkov pracujúcich pre inštitúcie EÚ platí:
"Article 10 EC, together with the Staff Regulations of Officials of the European Communities, must be interpreted as precluding national legislation which does not permit account to be taken of years worked by a European Union citizen in a European Union institution, such as the Commission of the European Communities, or in a European Union body, such as the Economic and Social Committee, with regard to the establishment of a right to a retirement pension under the national scheme, regardless of whether the person involved takes early retirement or retires at the usual age."
Zdanenie dôchodkov pri presune rezidencie:
"Language of the case: Finnish Article 18 EC must be interpreted as meaning that it precludes national legislation according to which the income tax on a retirement pension paid by an institution of the Member State concerned to a person residing in another Member State exceeds in certain cases the tax which would be payable if that person resided in the first Member State, where that pension constitutes all or nearly all of that person's income."
Podmienky pre vyplácanie starobných dávok v Nemecku:
"The provisions of Annex VI, Part C, headed ‘Germany’, point 1, to Regulation No 1408/71, as amended, are incompatible with freedom of movement for persons and, in particular, with Article 42 EC, in that they make it possible, in circumstances such as those in the main proceedings, to make the inclusion, for the purposes of the payment of old-age benefits, of contribution periods completed under the law on pension rights acquired by contribution abroad between 1953 and 1970 in Romania subject to the condition that the recipient reside in the territory of the Federal Republic of Germany."
Rastúci počet občanov EÚ sa presúva do iných krajín za prácou a na dôchodok:
"The Commission's Impact Assessment on solutions to cross-border inheritance tax problems1 demonstrates that increasing numbers of EU citizens are moving from one country to another within the European Union during their lifetimes to live, work and retire, and are purchasing property and invest in assets in countries other than their home country."
Informovanie o právach na doplnkový dôchodok:
"Without prejudice to Directive 2003/41/EC... [10] active members of a scheme and workers who are, or intend to be, exercising their right to freedom of movement should be appropriately informed by those responsible for the administration of supplementary occupational pension schemes, in particular about the consequences that termination of employment may have on their supplementary pension rights."
Terminológia v oblasti prekladov a certifikácií
V medzinárodnom obchode a pri odbornom zamestnávaní je preukázanie kvality a odbornosti kľúčovým faktorom. Či už ide o priemyselnú výrobu, zdravotníctvo alebo IT sektor, preklad certifikátu je nevyhnutným krokom k získaniu dôvery zahraničných partnerov a úradov.
Agentúra FLUENCY sa špecializuje na vysoko odborné odborné a úradné preklady technickej a právnej dokumentácie. Preklad certifikácie sa často nezaobíde bez sprievodných dokumentov. Ak exportujete stroje, pravdepodobne budete potrebovať aj preklad manuálu a v prípade firemnej previerky aj preklad auditu spoločnosti. Naše portfólio služieb pokrýva široké spektrum dokumentov.
Najčastejšie spracovávame osvedčenie o odbornej spôsobilosti pre technických pracovníkov, ale aj špecifické osvedčenie o praxi, ktoré vyžadujú zahraniční zamestnávatelia. Pre individuálnych odborníkov zabezpečujeme preklad diplomu, výučný list alebo maturitné vysvedčenie. Ak ide o úradný styk, je nevyhnutný úradný preklad s okrúhlou pečiatkou.
Ne Zabúdajte, že pri zakladaní pobočky v zahraničí budete k certifikátom potrebovať aj výpis z obchodného registra a výpis zo živnostenského registra. Certifikácia je často podmienkou pre uzavretie kontraktov. Preto sa u nás pravidelne realizuje preklad právnej zmluvy súbežne s certifikačnými listinami. Ak zmluva vyžaduje notárske overenie, dodáme vám k nej aj osvedčenie o pravosti podpisu.
Pri technických inšpekciách vozidiel alebo prepravných certifikátoch býva súčasťou spisu aj preklad technického preukazu. Ak vaša firma pôsobí v ekológii, budeme pre vás riešiť preklad spracovania starého vozidla.
HR oddelenia často vyžadujú preklad dokumentov pre zahraničných zamestnancov. Okrem odborných certifikátov sem patrí výpis z registra trestov, rodný list a sobášny list. Pre administratívne účely v cudzine pripravujeme potvrdenie o pobyte, preklad občianskeho preukazu a vodičského preukazu.
tags: #dochodky #preklad #do #anglictiny