THE EMERGENCY CHARGE

Hokitika Guardian, 29 July 1931, Page 2

THE EMERGENCY CHARGE

DEDUCTED IN AUGUST. EMPLOYERS’ RESPONSIBILITY. The Emergency Unemployment Charge imposed by the Unemployment Amendment Act, 1931, consists of a charge of one penny in every six shillings and eight-pence (3d in the £) or part of that sum, payable on—(1) Salary or wages of all persons of either sex, with the exception of women and girls in domestic service, and of relief workers whose wages are wholly refunded from the Unemployment Fund to a local body; , (2) Income other than salary or wages, payable only by those not exempted from the General Unemployment Levy and by women in receipt of income of £250 or over during the year ended 31st March, 1931. The first instalment of the Emergency Charge on income other than salary 1 or wages is payable on Ist November, 1931, the second on Ist Febtuary, 1932, and the third on Ist May, 1932. The first and second payments will be in respect of two-thirds of tne income during the year ended 31st March, 1931, and the third in respect of one-third of the iiicolne during the year ending 31st Match, 1932, The tax o. 3d in the £ on salary and wages is to be deducted by employers, commencing with the first pay-day in August. The pay-sheet must indicate the amount of the deduction and special unemployment relief stamps, of a value corresponding to the amount deducted, are to be affixed to the pay-sheets, the stamps being cancelled by each individual employee’s signature. Should the total charge to be deducted from the wages amount to £5 or more, the employer may pay it at any! Money Order office, but be must furnish a. certificate showing the amount of wages paid and the emergency charge involved. Employers have a definite responsibility with respect to the deduction of the Emergency Charge on salarv and wages, and the Act provides a liability of a fine of £2O upon any employer who 1 fails to deduct the amount of the charge from any wages paid bv him, who fails to affix relief stamps to the wages’ sheet, and vho fails to pay to a Money Order office on or be ore the date of payment of the wages the amount of the emergency charge deducted.