SOCIAL SECURITY CONTRIBUTION

Opotiki News, Volume II, Issue 176, 1 May 1939, Page 4

SOCIAL SECURITY CONTRIBUTION

In tliis issue appears an intimation from the Commissioner of Taxes V that an instalment of the Registration Fee becomes payable on the Ist. May, and that on the same date there also falls due the. first instalment of- the Social Security charge on income other than salary or wages derived during the year ended 3lst. March, 1039. These charges replace, in form, the registration levy and the employment charge of 8d in the £ on income- other than salary or wages hitherto payable in terms of the Employment Promotion Act, 1936. Payment may be tendered at any Money Order Office. All male and female persons, including Natives, sixteen years of age or over must either pay the registration fee or establish a right to exemption in respect of each instalment. Failure to pay renders defaulters liable, on summary conviction, to a fine of £-5. In addition, a penalty of sixpence per month, with a maximum penalty of 2s Gd for each instalment automatically accrues if payment is not made within one month of the due date.

All male aiul female persons (including Natives) sixteen years of age or over, except persons in receipt of a war pension in respect of total disablement, are required in 31 ay, to iiirnish in respect of the year ended 31st. March, 1939, declarations of income other than salary or wages or otherwise), and to pay tlio Social Security Charge at the rate of Is in the £ on such income. The declaration forms are in two parts. Part I is the usual form of declaration of income, whilst Part j I comprises a declaration of industrial and Occupational Status. parts must bo completed, in —every case, standing that Part L mayi in' some in--r i -Tiir declaratippr r - 7 .11 Fte 1 exemption of £SU allowed to female contributors! and also all other exemptions provided for . under the! Employment Promotion Act, 1916 r have been discontinued and are not allowable for Social Security Charge purposes., except in the case of a person in receipt of a wai^ of total d isabiement. Special attention is drawn to tlie .requirement in the case of persons leav-A ing the Dominion. Every person who is leaving New Zeahlnd either permanently or temporarily is required, before departure, to obtain a Clearance[ Certificate. This certificate must hoi obtained by all persons whether they are in receipt of income or not. Application for ji_ Olqqranco Certificate should be madp torthe,.Commissioner" o| Taxes, Wellington-, not-earlierMthan thirty days, and if possible noflatcry than fifteen days, before the intended date of departure from New Zealand.' Application forms with instructions thereon are, available ,at -all offices.

. Employers .also , certain obii-* gsitiwrii the 1 Social Security Act,' and are responsible for deduction of the wages charge at the. time of pay-! ■inept oi all salarie.s-.di wages paid to; employees, including the value of any benefits in kind, such as food, lodging.or free house provided and must- also inspect• thc-cdupon '-books -of "hTiiplOy-' ces periodically to ensure that- payment is duly effected of all due instalments of the Registration Fee.

Further information may be obtained' at any Money-order office or from the Commissioner of Taxes, Eand and Income Tax--Depar'tirient, Wellington, C. 3.