Pay as You Earn 翻译

Pay as You Earn(Taken from British Scenes)Every week, every employed man and woman in Britain has to pay the State a certain sum of money as a compulsory contribution for National Insurance and National Health, in return for which the State provides certain allowances and services, e.g. in times of sickness or unemployment. The contribution is deducted from salary by the employer, who normally holds a card for each of his employees on which he has to stick National Insurance Stamps bought from the Post Office. These stamps actually cost considerably more than the amount paid by the employee; the employer has to pay the rest. Self-employed persons buy their own stamps at special rates.It should be noted that everyone has to pay these contributions, whether or not he has occasion to use the benefits he is entitled to. It is thus quite possible for one person, a healthy bachelor for example, to pay in more than he eventually gets out in the form of benefits; while another person, such as a sickly husband with a large family, may get out much more than he pays in. This sharing of risks is the essential feature of insurance. The advantage of insurance to everybody, healthy bachelor and sickly husband alike, is protection and security.As well as these deductions for national insurance, many people suffer a further deduction from their salary for income tax. The amount payable varies according to salary and domestic circumstances. Income tax is imposed for the year of assessment beginning on 6 April. For 1991-1992 the basic rate of 25 per cent applies to the first £23 700 of taxable income. A rate of 40 per cent applies to income above this level. These rates apply to total income, including both earned and investment income.A number of personal allowances and reliefs reduce the amount of a person’s taxable income compared with gross income. All taxpayers, irrespective of sex or marital status, are entitled to a personal allowance against income from all sources. Married women pay their own tax on the basis of their own income. In addition, there is a married couple’s allowance, which goes to the husband in the first instance. However, if his income is not high enough to use it in full, he can transfer the unused portion to his wife, to set against her income. The current values of the main allowances are £3 295 for the personal allowance and £1 720 for the married couple’s allowance.The personal inequalities of wealth and income are partly reduced through the tax system. As yet there is no tax on capital assets, but when a person dies a proportion of his assets is transferred to the state in the form of death duties, which amount to 10% on an estate of £20 000, 50% on the whole of an estate of £100 000, and 80% on a million pounds or more; but many rich people transfer part of their assets to their families long before they die. Great inequality persists. It may be less than in many other Western countries, and it is certainly declining.1.Every week, every employed man and woman in Britain has to pay the State a certain sum ofmoney as a compulsory contribution for National Insurance and National Health, in return for which the State provides certain allowances and services, e.g. in times of sickness or unemployment.在英国，无论男人或女人，每一个有工作的人都有必须向政府缴纳一定数目的钱作为对国家保险和国家医疗保健的强制贡献。

作为回报，他们在失业或生病的时候国家会提供一定的津贴和服务。

2.The contribution is deducted from salary by the employer, who normally holds a card for eachof his employees on which he has to stick National Insurance Stamps bought from the Post Office.这部分钱，会由雇主直接从员工的工资中扣除。

雇主手中保有每个雇员各自的社保卡，雇主用扣除的钱从邮局买来社会保险标志贴在每一个员工的卡上。

3.These stamps actually cost considerably more than the amount paid by the employee; theemployer has to pay the rest.通常购买这会保障标志的花费会比从雇员工资中扣除的钱多，这其中的差额，由雇主补齐。

4.Self-employed persons buy their own stamps at special rates.个体经营者会按照规定的不同的比例自行购买自己的社保标志。

5.It should be noted that everyone has to pay these contributions, whether or not he hasoccasion to use the benefits he is entitled to.需要注意的是，无论是否可以享受到社会福利，每一个人都必须要支付这些钱。

6.It is thus quite possible for one person, a healthy bachelor for example, to pay in more than heeventually gets out in the form of benefits; while another person, such as a sickly husband with a large family, may get out much more than he pays in.有时可能出现这样的情况，比如，一个健康的单身汉，支付的钱比他得到的福利多；而对于一个有着庞大家庭已婚多病的男人，很有可能他得到的福利比他支付的钱多。

7.This sharing of risks is the essential feature of insurance.这种风险分担机制是保险的基本特征。