THE EMERGENCY CHARGE

Hokitika Guardian, 1 August 1931, Page 7

THE EMERGENCY CHARGE

REGULATIONS CAZETTED. WHO MUST PAY AND HOW. WAGES AND SALARIES AS DISTINCT FROM INCOME. The regulations 'for the purposes ol the relief tax on salary and wages imposed by the Unemployment Ametuimend Act have been gazetted and will come into force on August Ist, and the tax will be payable on all salaries and wages earned on and alter Ist August. The tax is payable on the salary and wages of all persons of either sex,, with the exception of women and girls in private, domestic service, and of relief workers whose wages are wholly refunded from the Unemployment Fund to a Local Body. It is necessary to explain that the tax on salary and wages is distinct fi'om the tax on income other than salary and wages. Ilegulotions with respect to o'.-me other than salary and wages art,- b. ng drafted and the first instalment of this tax will become payable on Ist November, 1931. The regulations with respect to the tax oil salary and wages, which is at the rate of threepence in the £ or 6ne penny in each-six shilling and eightpen co or part thereof of wages and sab ary, impose on every employer the re* spoilßibility of deducting the tax at the time of payment. Fail tire in this duty renders the employer liable, on summary conviction, to a fine olf £2O, and to a further fine equal to treble the amount of the charge that should have been deducted. Such deduction must appear on -he Wages’ sheet, Receipt or other document and the amount of the tax must be separately computed in respect of each person whoso name appears : n the wages sheet. Unemployment Relief stamps, u iiir.;i may be obtained at any Money-Order Office, must be affixed to the wages sheet. It is not essential that stamps should be affixed against each name, but it will be sufficient if th© to’al value of stamps affixed to the pay sheet represent the aggregate amount of the tax shown as a deduction thereon. Provision is made for payment in cash at any Money-Order Office when the aggregate tax exceeds £u. Tn any such case, the payment must be accompanied by a certificate signed by two responsible officials, showing the total amount of salaries and wages in respect of which the payment is made and the total tax payable thereon . An interesting sub-aeetion in the regulations is that which provides that persons who are not residents of New Zealand, and are employed in any capacity on ships trading beyond the Dominion,are not liable for payment of the emergency tax on salary an I wages. This is in accordance with ximil ar action taken by certain Australian States with respect to men whose homes wepp in New Zealand but v ’ were employed on inter-colonial ships. The regulations provide for any inspector of factories or police officer, or any other authorised person having aceess to all books and documents relating to the payment of wages and salary or of the emergency charge thereon, Interoference with such officer re*-d----ers the offender liable to a fine of £.20.