EMPLOYMENT TAXATION

Dominion, Volume 30, Issue 261, 31 July 1937, Page 13

EMPLOYMENT TAXATION

Payments Falling Due Au iiustalnient of the registration levy will become due on August 1 and on the same date there will also fall due the second' instalment of the employment charge on income other than salary or wages derived during the year ended March 31, 1937. The registration levy is payable by all male persons of 20 years M age or over. Failure to pay renders defaulters liable on summary conviction to a fine of £5 and iu addition a penalty of sixpence a month automatical!) ac erues if payment is not made within one month of the due date. Any employer who employs for more thau seven days a person who is more than one. mouth in arrear with an instalment of the registration levy is liable on summary conviction to a fine of £2O. Employers may deduct the amount of any overdue levies from the wages payable to employees. . The employment charge on income other than salary or wages is payable at the rate of Bd. in the pound by all persons who have attained the age of 20 years. An exemption of £5O is allowed to woman taxpayers in respect of income other than salary or wages. A penalty of, 10 per cent, accrues on the amount of any instalment not paid within one month of the due date.