UNEMPLOYMENT TAXES

Waikato Times, Volume 111, Issue 18622, 28 April 1932, Page 6

UNEMPLOYMENT TAXES

TO START NEXT MONDAY. DUTIES OF THE PUBLIC, DECLARATION OF INCOME. The new scale of unemployment taxes will come into operation next Monday, and during the following 30 days it will be the duty of every man and woman to go to a money-order office and make a declaration of income other than salary or wages for the year ended March 31, 1932. either handing it to the officials or posting it to the Commissioner of Taxes, Wellington. The law requires that even if no other income was received during the year, a declaration to that effect must be made. Except in the case of the wages levy, which must be deducted by .mployers as the wages are paid, 30 days’ grace are allowed fo- the payment of other unemployment taxes, at the end of which period a penalty operates. As the unemployment levy of 5s a quarter and the emergency unemployment charge of Id in every is Sd or fraction thereof of Income other than wages and salary both, become payable on Monday, it will meet the convenience of those people who are liabale for these taxes to pay both of them when they visit the post office rather than make two separate calls.

Position of Women. Under the amending legislation women are again exempt from payment of the 5s levy, but being liable to the emergency unemployment charge, will pay the new rate of id In every is 8d on wages and salaries. They will also pay the same amount of tax on income and other than wages and salary, with the exception that the exemption of £250 of income lias been reduced to £2O. The duties of women under the amending legislation can therefore be expressed as follows:

1. No woman has to pay the unemployment levy of 5s which men have to pay every three months. 2. Every woman of 16 years and over, with the exception of domestic servants, must pay Id in .every Is 8d or fraction thereof of wages or salary earned on or after May 1, 1932. 3. Every woman, no matter what her age, who is in receipt of any income other than wages or salary, must fill In the declaration form, to be obtained at money-order offices, stating precisely what her income from such sources was during the year ended March 31, 1932. 9 Men’s Obligations. The position of men is as follows : 1. Every man of 20 years or over must pay 5s unemployment levy during May. Similar amounts will become due quarterly, being payable on August 1 and November 1 next, and on February 1, 1933. 2. Every man of 16 years or over, except relief workers, must pay the emergency unemployment charge of Id in every Is 8d or fraction thereof of wages or salary earned on or after May 1, 1932.

3. Every man, no matter what his age, who is in receipt of income other than salary or wages, must fill in the decla”ation form stating the amount and sources of his income receievd during the year ended March 31, 1932. There is no income exemption in the case of men. Method of Computation. An innovation in the amending legislation is the Inclusion of a hardship clause with respect to the payment of'the emergency charge. It is similar to the existing hardship clause respecting the unemployment levy and empowers the Unemployment Board to grant exemption from payment of the charge to any person proving extreme hardship.