UNEMPLOYMENT LEVY

Grey River Argus, 29 October 1932, Page 3

UNEMPLOYMENT LEVY

FURTHER PAYMENTS. On Ist November an instalment of 5/- of the Uneiiiployment Levy will be payable, and on the same date will fall due the third instalment of the Emergency Unemployment Charge on income other than salary or wages for the year ended 31st March. 1932 (one penny in each amount of one shilling and eightponce). The time has passed when Magistrates regarded leniently the plea of levy defaulters that they were not aware of the law, and it is probable [that the provisions of the Unemployment Act will in future be strictly enforced. Undue delay in payment will result .in the infliction of penalties pro vidod 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 anv additional emoluments such as free housing, or allowance in lieu thereof, free board and lodging, free meals, or any other benefit or advantage received in return for services performed. The value of emoluments such as those referred to must be assessed and added to the wages paid and the tax computed c The resp, . /?. . O| deducting the correct tax lies with the employer, who must account for the amount so deducted by means of unemployment relief stamps.