UNEMPLOYMENT

Hokitika Guardian, 29 August 1931, Page 2

UNEMPLOYMENT

PROVISION OF RELIEF. EMERGENCY UNEMPLOYMENT CHARGE. THE POSITION CLARIFIED. The Chief Postmaster has received from the Unemployment Commissioner a circular which gives definite information with reference to the payment of the emergency unemployment charge. In accordance with the Act remuneration of the classes set out in the following schedule is deemed to be salaries and wages and is liable for the charge. Overtime payment, allowance for ip cin<l or additional duties, allowances for higher duties, house allowance, lodging and board allowances of a permanent nature, premium for teaching survey, cadets/ allowances for officers acting on advisory committees, officers acting under the National Provident Fund, night duty allowances, additional salary for management of hostels, and teaching for evening work (many other public service departments are mentioned). The following classes are also liable for payment of the charge:

Pensions paid, by private firms to ex employees.

Payments to females for cleaning office or business premisses. Amounts drawn as salary by persons in business.

Fees paid to directors of companies

Commission. paid to salesmen or others remunerated on a comm; Brian basis where such commission does not include reimbursement of necessary oxpenses, such as provision of premises and/or staff. If commission includes travelling, or other expenses rece sarily (incurred in the earning thereof Vtilie net amount only after deduction of such expenses is subject to the charge. Wages paid to' part-time or casual employees, whether on a time or piecework basis. .

Amounts paid to contractors working as . individuals. If amount so paid include allowance for vehicles or other plant provided the net amount only after deduction of such allowance is subject to the charge. . The value of free board and/or lodging or meals provided for an employee. In the case of industrial workers under awards the valuation of board and lodging is to be. assessed at £1 per week, or if meals only are provided they are to be assessed at Is each. Payments to share milkers where such represent remuneration for labour only, notwithstanding that the remuneration may vary in accordance with returns received. Half of-the remuneration (inclusive of valuation of board and/or lodging) of “married couples” employed on farms when the wife is engaged in domestic duties.

Payments to indentured cadets for services •rendered, notwithstanding that the engagement is in the nature of a contract.

Payments to drovers where such include, allowance, for the use cf horses

and dogs at the rate- of 15s per day or two-thirds of the total payment whichever Is the 1 greatori''

In the next schedule th e earnings are

not deemed salaries or wages, hut are liable for the unemployment charge as income other than salaries and wages. The list. is as follows: Superannuation payments from funds created under Acts of Parliament.

;' Amounts drawn by persons in business am anticipation of profits, but not as a fixed salary or wage. Commission paid to agents, sales-

men or others remunerated on a commission basis, where such commission includes reimbursement for provision of- office and/or staff. Amounts paid to contractors who- are not working as individuals, but are themselves employing labour.

Payments to share milkers, where the share milker is required to bear

any expense in connection with the provision of stook, plant, or the operation of the farm. EXEMPTIONS. '• -

Remuneration to be neither salaries and wages ncr income other than salaries and wages, and therefore not liable:—Allowance to public servants or to other persons remunerated from public moneys, bank officers, etc., travelling allowances, relieving allowances, cadets’ lodging and board allowances which are of a temporary and diminishing nature, meal allowances, motor car and motor cycle allowances, bicycle allowances, horse and forage allowances, field allowanes, uniform outfit, instrument and typewriter allowances, entertainment allowances, garage allowances, allowance for use of rooms as officeSj tropical allowances, locality allowances, extra cost of living allowances, overall allowances, allowances to officers receiving instruction overseas, disciplinary allowances, teller’s allowances, allowance to officers—mar-

ine post offices, board asnd lodging and/or small sums of money given as charitable relief by hostels or charitable institutions to inmates or others

(not being employees) even if some work may be required in-return therefor payments to charwomen or other female part-t’me employees-in private houses, commission paid as “extra commission” in lieu of travelling allowance on sales effected in country districts.