UNEMPLOYMENT TAX

Nelson Evening Mail, Volume LXIV, 7 August 1931, Page 6

UNEMPLOYMENT TAX

EXPLANATION BY LEGAL FIRM

CIRCULAR TO FARMERS \ * A simple explanation of the provisions of the Unemployment AmcndInent Act, as they relate especially to the fanner, has been circularised by a prominent Christchurch legal linn in the following terms: “A general unemployment levy of xl per annum is payable by all male persons 20 years and over. 'The first quarterly instalment of 5s is due on Ist August, and must be paid within 30 days of that date. It is paid by the employees themselves, although it is incumbent upon the employers to see that their men pay the same. “All persons receiving salary and wages, of whatever age, being male or female, are also required to pay an emergency unemployment charge of Id in every (is Sd. This charge is computed on all wages paid for work done on and after Ist August. Every time the employee is paid, the employer or his agent must deduct the charge from the wages, allix the special stamps to the value of (lie charge on the sheet, and the employee must cancel the stamps.

MARRIED COUPLES “In the case of married couples where the wife works in the house, we think the wife can he counted as a domestic servant, and in those cases think that half the wage only is subject to'this I,ax, and suggest that in the employment wage-sheet you only enter half wages against the husband. This will save the wife paying tax. “For your information, income from any source whatever, including dividends from shares, interest from mortgages, inscribed stock, moneys or deposits, etc., is also liable to the emergency tax of lid in the C. The (ax oil such* income (other Ilian wages) is computed on two-thirds of the income received for the year ended .‘llsl March. 111.'!], and is payable in two equal instalments on Ist November, I IK! I, and Ist February, RKI2. There arc special provisions as to (lie liability of women for the charge payable in respect of income other than salary and wages.” Growing Children need Red Diamond j Energising Breakfast foods. 1)6 nol ; overheat blond. All Grocers. Raid ness Can he Checked ! IJ sc Brice's , Regenerator, 5/6, and Circassian Crenrrt, I 21-. —Nees. Chemist, llanly-st. I Ycnslon Tablets every day keep you ; fit for work and play. —Nees, Chemist, : Hardy street. I