UNEMPLOYMENT TAX

Rotorua Morning Post, Volume 2, Issue 365, 29 October 1932, Page 4

UNEMPLOYMENT TAX

FURTHEK PAYMENTS DUE. On the 1st November an instalment (five shillings) of the General Unemployment Levy will beeome payable, 1 and on the same date will fall due also | the third instalment of the Emergency S Unemployment Charge on income ' other than salary or wages for the year ended 3-st March, 1932 (one penny in each amount of one shilling and eightpence). 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 toward their less fortunate fellowmen. The time has passed when magistrate's regarded leniently the plea of levy defaulters that they were not aware of the law, and it is probable that the provjsions of the Unemployment Act will in future be strictly enforced. Undue delay in payment will result in the infiiction of penalties provided by the Unemployment Act. Employers should note that the' Emergency Unemployment Charge is payable not only upon actual money wages, but also upon the value of any additional emoluments such as free housing , or allowance in lieu th'ereof; free board and lodging, free meals, or any other benefit or advantage received in return for serviees 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 so de-r ducted by means of unemployment relief staibps, which should be affixed to the wages hook or other recofd, and cancelled by the employee writjng his name or initials and the date across the stamps. Fufther information concernirig apyment of the charge may he obtained upon application at any Money Order office or to the Commissioner of Unemployment, Wellington.