PAYING WAGES TAX

New Zealand Herald, Volume LXX, Issue 21579, 25 August 1933, Page 12

PAYING WAGES TAX

Case of relief workers MEN ON HIGHER RATES [from our own correspondent] HAMILTON. Thursday The policy of the Unemployment t>oard with respect to tho liability for frages tax in certain cases was explained in a letter received last evening by the Hamilton Borough Council. Tho new Regulations affect relief workers to whom local bodies pay wages in excess of the hmount refunded by the Unemployment Board. The communication stated that the lioard had decided that where, as a t-ondition for the service of relief labour, hit employing authority paid a daily rate in excess of the current relief basic rate, without extra work, then tax should bo payable on the total wages paid. This provision was also to apply where the employing authority afforded relief workers a greater ration of work, and paid them the current monetary allocation provided for. Where an employing authority volun- * tarily peid to relief workers a daily rate, without extra work, in excess of the relief basic rate, the same ruling would apply. Where an authority voluntarily granted a greater ration of work than "permitted bv the current allocation, tho excess would be deemed a separate engagement, and tax would be payable only upon the additional wages paid, and not upon the relief pay.