SOCIAL SECURITY

Wairarapa Times-Age, 29 April 1939, Page 7

SOCIAL SECURITY

PAYMENTS DUE ON MAY 1. TAXPAYERS’ OBLIGATIONS. In .this issue appears an intimation from the Commissioner of Taxes that an instalment of the registration fee becomes payable oh May 1, 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 March 31, 1939. 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 perl month, with a maximum penalty of 2s 6d for each instalment automatically accrues if payment is not made within one month of the due date.

All male and 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 May, to furnish in respect of the year ended March 31, 1939, declarations of income other than salary of wages (“nil” or otherwise), and to pay the 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 II comprises a declaration of industrial and Occupational Status. Both parts must be completed in every case, notwithstanding that Part 1 may in some instances be a “nil” declaration.

The exemption of £5O allowed to female contributors, and also all other exemptions provided for under the Employment Promotion Act, 1936 have been discontinued and are not allowable for Social Security charge purposes, except in the case of a person in receipt of a war pension in respect of total disablement.

Special attention is drawn to the requirement in the case of persons leaving the Dominion. Every person who is leaving New Zealand either permanently or temporarily is required, before departure, to obtain a clearance certificate. This certificate must be obtained by all .persons whether they are in receipt of income or not. Application for a clearance certificate should be made to the Commissioner of Taxes, Wellington, not earlier than thirty days, and if possible not later than fifteen days, before the intended date of departure from New Zealand. Application forms with instructions thereon are available at all shipping offices.

Employers have certain obligations under the Social Security Act. and are responsible for deduction of the wages charge al the time of payment of all salaries or wages paid to employees, including the value of any Benefits in kind, such as food, lodging or free house provided and must also inspect the coupon books of employees periodically to ensure that payment is duly effected of all due instalments of the registration feix _