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Show flo Heed For Payroll Tax Confusion . . . . According to Curtis P. Harding, Hard-ing, administrator, Utah Department Depart-ment of Employment Security, employers are confusing the wage base on whicji 'payroll taxes tax-es are assessed. ' . Until January 1. 1951, the tax base with respect 'fo- both the Unemployment tax - and the. Old Age and Survivors Insurance tax was the first $3,000 of. wages wag-es paid to individual workers. However, effective the first of this year, the Federal Law was changed "and now the Social Security Se-curity tax is payable on the first $3,600 of " individual earnings. The State Law was not changed. Employers are liable . for, tax only on the first:$3,000 paid to individual workers. Mr. Harding pointed, out that because of the misunderstanding, misunderstand-ing, a great number of emploj'r ers were paying more contributions contribu-tions than were actually owing under the State Law. The Social Security Law is " under the administration ad-ministration of the Federal Government Gov-ernment and payments are made to the Collector of Internal Revenue. Rev-enue. This is the law with respect res-pect to which' the individual earning base is $3,600. The Unemployment Insurance Law is a State Law. Taxes or contributions are payable to the Department of Employment Security, Se-curity, 174 Motor Avenue, Salt Lake City, Utah. This is the program pro-gram with respect to which the individual earnings base is $3,000.00 |