UNEMPLOYMENT TAX

Rotorua Morning Post, Volume 1, Issue 13, 7 September 1931, Page 6

UNEMPLOYMENT TAX

POSITION EXPLAINED Considerahle confusion exists in the publio mind concerning what remu-. neration should bear the 3d in the £ unemployrixent tax. The following extracts from a statement issued by the Gommissioner of Unemployment may assist to clear up difflcxilties : — Remuneration deemed to be salaries and wages includes fees paid to dii'ectors of conxpanies; commissions paid to- salesmen and others remnnerated on a commission basis, where such uommission does not include reimbursements of necessary expense such as provision of premises and/or staff, [f commission includes travellihg or other expenses necessn'rily incurred in the earning thereof, the net amount only after deduction of such allowance is subject to the charge; wages paid to part-time or casual employees, yvhether op a time or piece-work basis; payments to share-milker.s for ktbour 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 domestio duties; paymcnt to indentured cadets for services, notwithstanding that the en»gagement is in' the nature of a contraiet; payment to drovers where such include allowances for use. of horses and dogs at the 'rate'Uf 15s per day or two-thirds of the total payment, whichever is the greater. Following is remuneration aeemed not to be salaries and wages but income other than salaries and wagea: Superannuation payments from funds created under Acts of Parliament; amounts drawn by persons in business :n anticipation of proflts but not as x fixed salary or wage; commission paid to agents, salesmen or others remunerated on a commission basis where such commisison includes rsimbursement for provisions of offlce and/or staff; amounts paid to contractors wlxo are not working as indl- _ viduals, but are themselves employ:ng lahour; payments to share-milkers where the- share-milker is required Jo bear any expense in connection with the provision of stock, plant or the operation ofThe farm.