THE EMERGENCY CHARGE

Hokitika Guardian, 12 August 1931, Page 3

THE EMERGENCY CHARGE

EMOLUMENTS INCLUDED. VALUATION OF BOARD. AND LODGING. . The Emergency Unemployment charge of one penny in each 6/8 or part of’ 6/8 of salary or wages, imposed by Section. 12 of the Unemployment Amendment Act,, 1931 in addition to being a charge on wages of salary (in the common acceptance of that term) and on income other than wages -or salarv.' is a tax on emoluments of any kind.

In all cases in which board, free housing or free quarters are part ol the salary or Wages (andM therefore taxable at the rate of Id for every 6/8 or -part ‘thereof) the value of such emoluments.*is. t 0... be..taken-.intonwaiaK sideration and the emergency charge deducted on that value, plus tlie actual amount payable as salary or wages.

The value of such emoluments is to be assessed : 't the recognised allowances usually agreed upon in eases where they are not provided. But if no. agreements»as to such values are arranged, and particularly in the case of fa nil workers, these may be assessed as follows Single man or married man not accompanied by .wife and/or children—Food only 10/-, lodging only of- Food and lodging 15/-. Married man accompanied by wife and/or children—Food only 20/-, Lodging only 10/-, food and lodging 25/-.

If there is an agreement between the parties fixing a higher valuation, such higher valuation must he adopted for the purpose of calculating file emergency charge. Local Bodies are reminded that so far as relief workers employed by them are concefned, the wages tax is payable only by those workers whose wages are in excess of flie amount refunded by the Unemployment Board, namely 9/- per day for single men. and 12/6 per day for married men. The tax is payable on the total amount due.

If a person is employed by a farmer (other than under the .Unemployment Board’s Scheme 4A) for his keep only, the tax is not payable on the value of such keep.