UNEMPLOYMENT TAX

Hokitika Guardian, 29 October 1932, Page 4

UNEMPLOYMENT TAX

FURTHER PAYMENTS DUE. On the Ist November an instalment ([five shillings) of the General Unemployment Levy will become payable, and on the same date will fall due also the third instalment of the Emergency Unemployment Charge on income other than salary or wages for -the year ended 31st March, 1932 (one penny in each .amount of one shilling and eiglitpence). The necessity for prompt payment of the levy should not need to be stressed, because the existing economic conditions should have impressed upon all employed men their duty to the State and their responsibility towards their le-s fortunate fellow-men. The time has passed - when Magistrate's regarded leniently the plea of levy defaulters that they-were not aware of the law, and- jt is probable that the provision of tithe Unemployment Act ' will in future be strictly enforced. Undue delay in payment will result in the infliction of penalties provided by the Unemployment Act. Employers should that the Emergency Unemployment Charge is payable not only upon actual money wages, but also upon thte value of any additional emoluments such . as free housing, or allowance in lieu thereof, fteO board and lodging, free meals, or any other benefit or advantage re* celved in return for services performed The value of emoluments such as those referred to must be assessed and added to the wages paid and the tax computed on the total. The responsibility of deducting the correct, tax lies with the employer, who must account' for the amount ko deducted by means of unemployment relief stamps, which should. b° to th!e wages book or other record, and cancelled by the employee writing his name or initials and the date across the stamps. Further information c°ncerning payment of the charge may be obtained upon application at any money order office/,pr to the Commissioner of Unemployment, Wellington.