UNEMPLOYMENT TAX
FURTHER PAYMENTS DUE. On November 1 an instalment (five shillings) of the General Unemployment Levy will become payable, and on the same date will fall due also the third instalment of the Emergency Unemployment Charge on income other than salary or wages for the year ended March 31, 1932 (one penny in each amount of one shilling and eightpence). The necessity for prompt payment of the levy should not need to be stressed, because the existing economic conditions should have impressed upon all employed men their duty to the State and their responsibility towards their less .fortunate fellow-men. 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 provided 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 any additional emoluments such as free housing, or allowance in lieu thereof, free board and lodgings, 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 on the total. The responsibility of deducting the correct tax lies with the employer, who must account for the amount so deducted by means of unemployment relief stamps, which should be affixed to the wages book or other record, and cancelled by the employee writing his name or initials and the date across the stamps. Further information concerning payment of the charge may be obtained upon application at any money order office or to the Commissioner of Unemployment, Wellington.
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Bibliographic details
Southland Times, Issue 21850, 29 October 1932, Page 7
Word Count
307UNEMPLOYMENT TAX Southland Times, Issue 21850, 29 October 1932, Page 7
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