TAX ON SALARY OR WAGES

Hokitika Guardian, 31 October 1931, Page 6

TAX ON SALARY OR WAGES

——— IvMBLOYKKS’ REM’OXBI B! MTIES. Employers of labour have a very definite responsibility with respect to the payment by their employees of the Kmergeney 'Pax on Salary and Wages, and a reminder is given by the Unemployment Board that this legal duty should not he overlooked. Tfie tax has been in force for almost three mouths, and deduction from the pay envelopes has in most instances become automatic. Indeed, a feature of the collection of the tax has been the

..cndcncy shown by most employers to prevent anything in the nature of inconvenience to their employees or of delay to ahe administrative officials of the Post ami Telegraph Department. Compliance with the Act and the regulations is ensured by, the provision •that' authorised inspectors shall at all times during the day-time have access .to all honks and documents relating to the payment of salaries or wages or ol ifie emergency unemployment charge. Inspections as required arc now proceeding, and employers should see to it. that their wages-sbeets are in order and properly stamped and receipted. Obstruction of uny Inspector in his inspection renders the person responsible liable to a line of £2O. j All remuneration in cash or kind for ' services rendered by an employee is li-j able for the tax. If the return for service is something o'ther than money, it has to be valued and pay tax on that value. In cases in which the value of board and lodging, or board only, or allowances, is taken into consideration when fixing it lie wages of .salary of employees. the tax is payable on the salary or wages phis such value. 'Phe value of free board and lodging to industrial workers (including IwteJ empknvees) "is to be assessed at £1 per week, and the it ax- is payable on that assessment. 'Phe vnltie : of meals only is to be reckoned at one shilling each. It is essential that the tax shall be deducted at the time of payment, and failure ito do so rentiers an employer liable, on a summary conviction, to a fine of €2O, and to a further fine equal to treble the amount of the charge that should have been deducted.