The Emergency Charge.

Lake Wakatip Mail, Issue 4011, 4 August 1931, Page 5

The Emergency Charge.

REGULATIONS GAZETTED. WHO MUST PAY AND HOW. WAGES AND SALARY AS DISTINCT FROM INCOME. The regulations foi xe purposes of the relief tax on sala.y and wages imposed by the Unemployment Amendment Act have been gazetted and will come into force on Ist August, and the tax will be payable on all salaries and wages on and after lot August. The tax is payable on the salary and wages of all persons of either sex, with the exception of women and girls in private domestic service, and of relief workers whose wages are wholly refunded from the Unemployment Fund to a Local Body. It is necessary to explain that the tax on salary and wages is distinct from the tax on income other than salary and wages. Regulations with respect to income other than salary and wages are being drafted and tine first instalment of this tax will become payable on Ist November, 1931. The regulations with respect to the tax on salary and wages (which is at the rate of threepence- in the £ or one penny in each six shillings and eight pence or part thereof of wages and sal nary) impose on every employer the responsibility of deducting the tax at the time of payment. Failure in this duty renders the employer liable, on summary conviction, to a line of £2O, and to a further fine equal to treble the amount of the charge that should have been deducted.

Such deduction must appear on the wages sheet, receipt or other document and the amount of the tax must be separately computed in respect of each person whose name appears on the wages’ sheet. Unemployment Relief Stamps, which may be obtained at any Money-Order Office, must be affixed to the Wages sheet. It is not essential that stamps should be affixed against each name, but it will be sufficient if the total value of stamps affixed to the pay sheet represent the aggregate amount of the tax shown as a deduction thereon.

Provision is made for payment in cash at any Money-Order Office when the aggregate tax exceeds £5. In any such case, the payment must be accompanied by a certificate signed by two responsible officials, showing the total amount of salaries and wages in respect of which the payment is made and the total tax payable thereon.

An interesting sub-section in the regulations is that which provides that persons who are not residents of New Zealand, and are employed in any capacity on ships trading beyond the Dominioit> are not liable for payment of the emergency tax on salary and wages. This is in accordance with similar action taken by certain Australian States with respect to men whose homes were in New Zealand, but who were employed on intercolonial ships.

The regulations provide for any inspector of factories or police officer, or any other authorized person having access to all books and documents relating to the payment of wages and salary or of the emergency charge thereon. Interference with such officer renders the offender liable to a fine of £2O. \