SOCIAL SECURITY CONTRIBUTION

Hokitika Guardian, 29 April 1939, Page 4

SOCIAL SECURITY CONTRIBUTION

In this issue appears an intimation from the Commissioner of Taxes- that an instalment of toe registration fee becomes payable on 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. ■ Payments may be tendered at any 1 Money Order Office. All male and fe- , male persons, including Natives, sixl teen years of age or over must , either pay the registration fee, or establish a right to exemption in respect of « each instalment, railurej to pay ren- ’ iters defaulters liable, on summary 3 conviction, to a fine of £5. In addis tion, a penalty of sixpence .per month, ; with a maximum penalty of 2s 6d for each instalriient automatically accrues if payment is !i fi‘6t made within one i mouth-of the due dSte.* " : • 3 All male and female persons (in- ' ; cludrhg Natives) sixteen years‘of age i or over. except persons iri receipt of s' a war pension in respect of total dis--1 ablement, are required in May, 'to ' furnish in. respect of the year ended March 31,i 1939, declarations of income other than salary or> : ' wages \“ml” or otherwise), and to pay the *‘ : - Social Security Charge at the rate, of •• * Is in the £on such income. The-de- . -:: - , claratjon forms are in two parts. Part ial 1 is the usual form of dedaratioontf int» income whilst Part II comprises a cfeNp.j*' clara tion of industrial and Oopypar j ? tional Status. Both parts mustndben completed in eyery case, notwithstand--3 ing.that Part i may in some instances be a “nil” declaration. . The exemption of £SO allowed to female contributors, and also all i other, exemptions provided for under the Employment Promotion Act) 1936, have been discontinued, and are’ not allowable for Social Security Charge I purposes > except in the case of a perJ son in receipt of a war pension in respect of total disablement. , Special attention is drawn to the requirements in the case of persons leaving the 1 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 tromj New Zealand. Application forms I with instructions thereon are available at all shipping offices. Employers also ' have" - certain - obligations under the Social. Security - and are responsible fo r deduction of the wages charge at the time of payment of all salaries or wages- paid to . employees, including the value of any benefits in kind, sucth 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 Fee. . Further information may be obtained at ahy money order office. „or from the Commissioner of Taxes, Land and Income Tax Department, Wellington. C. 3. ’ •/•' . i " " ' .. V