UNEMPLOYED RELIEF,

Waikato Times, Volume 110, Issue 18393, 29 July 1931, Page 6

UNEMPLOYED RELIEF,

PAYMENT OF TAX. regulations gazetted. THE PROCEDURE OUTLINED. * WELLINGTON, Tuesday. Regulations governing the unemployment relief tax, which were gazetted thi-s evening, describe the procedure for the payment and collection of the new tax on wages and salaries and of the unemployment l.evy. Concerning the general unemployment levy, the regulations state, inter alia, that every person who, not being wholly exempt from the general unemployment levy, falls to take tha necessary steps to obtain a coupon book, unless already possessing one, on or before the last day on which pavment without default may be made of" the Arst instalment of the general unemployed levy, commits an offence and shall be liable on summary conviction to a Ane of £l. As to the payment of the levy, the requirement to complete the coupon by Ailing in particulars may be dispensed with in any case where by arrangement the collection and payment of Instalments is made by an employer on behalf of the persons employed by him. In any such case, the employer shall furnish such particulars as may be required with reference to the several persons on whose behalf any payment is made by him. Students Exempt. Those exempt from the payment of the levy comprise students of any university college, technical school or other educational institution not In receipt of salary or wages. Regarding' advance payments of th® levy under the principal Act, the regulations state that payments made under the principal Act of the instalments of the unemployment levy due on September 1, 1931,'0r on any subsequent date, shall be applied in th 3 Arst Instance to the payment of the Instalment of the levy due on August 1, 1931, and any balance remaining thereafter shall to the extent thereof be applied in payment of subsequent instalments of the levy; provided that any payments so made in advance In excess of the total amount payable by way of the levy up to and inoludiug August 1, 1932, shall, on application by the person concerned, and on production of his coupon book, be re-j funded. Penalty Provided For. A penalty of £2O is provided in cases 'Of default by employers to deduct the special emergency charge on salary or wages. Payment of this charge in respect of salary or w’ages may be denoted as follows:- —

(a) By means of unemployment relief stamps of an appropriate amount affixed : to the reoeipt for salary or wages in respect of which the charge is payable and cancelled by the payee at the time of receipt by writing his name or initials and the date of the receipt across the stamps so as effectually to cancel the same. (b) By means of unemployment relief stamps of an amount equivalent to the aggregate amount of the oharge payable in respect of the total amount of the salaries and w’ages of all persons whose names appear on any paysheet. Such aggregate amount shall be calculated by reference to the charge payable in respect of salary or wages of each person separately, and every such charge shall be separately shown on the pay-sheet. No person shall be competent to cancel any such stamps who is not either the employer or person In the servloe of the employer. (c) In any case where the amount of the charge exceeds £5 or in any other case where the payment of tha charge in respect of any salaries or wages cannot conveniently be made by means of /unemployment (relief stamps, the amount of tho charge may, in accordance with prior arrangement ■made with an authorised officer, be paid by or on behalf of the employer to suoh authorised officer, w’ho shall give a receipt for the - same, to be attached to the relative pay-sheet, the charge in respeot of each person’® slary or w’ages being showm separ* ately thereon. Government Employees. (d) The charge payable in respeot of salary or wages of persons employed by the Government shall be paid in accordance with the Treasury instructions to be Issued in that be« half.

There has been some doubt regarding the initial application of the tax on salaries and wages. The full text of the amending Act, of which copies are now available, provides that “every person (whether liable or not,, for the general unemployment levy) who at any time on or after August I, 1931, receives in consideration of his or her employment or service for any period commencing on or after that date, any salary or wages,” shall be liable for the tax. The intentioa is apparently that the first deduotiou of the tax by tjie employer shall be made after August 1, the deduction being calculated on the amount of salary or wages for the period from and Including August 1 up to the date to which payment Is made.. After the initial payment, the tax will be calculated on the full amount of wages Of salary as they are paid.