P.A.Y.E. Calculations Made Easy
Page 46
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A MACHINE without r 1. keys, as simple to operate as a typewriter, is now available for P.A.Y.E. and wage make-up. Normal procedure at present consists of the three separate operations of writing up the employee's tax-wage record card, the wage book or sheet, and pay statement or pay envelope—a laborious process.
Known as the Anson, the machine, which has been subject to rigid tests by expert P.A.Y.E. clerks, completes the three separate records at one operation. Designed to cut time during the peak load of the week in wage make-up, it speeds up the work by 55-65 per cent., releasing the clerk on wages to attend to transactions of the proprietor's own business.
A magazine holds up to 100 pay slips or envelopes. On the flat surface of the machine the wage sheet is firmly 'held in place and the machine is set for the particular tax week (1 to 52).
The first employee's wage tax card is superimposed, falling exactly bn to the first line of the wage sheet by means of an alignment device. His earnings (wages, bonus, commission, etc.), wages to date, tax deduction in the current week, tax liability to date, and all de
ductions, such as National Health contribution, total deductions and net wages payable, are written on the taxwage record card. The same amounts are automatically recorded on the wage sheet, and on the employee's pay statement and envelope by this simple writing.
Simple Operation Depression of a small lever discharges the wage envelope or slip, and moves the wage sheet up to the next line. The same procedure is followed with the other employees' tax-wage cards until the wage sheet is full. Only then does a second wage sheet need to be inserted. Provision is made, where such system is in force, for the employee to receive details of his pay before being paid, and for a receipt from each employee.
Taxation authorities allow one-fifth
of the cost of the machine to be written off against the taxable profits in the first year, with the balance over five years. Existing systems or equipment scrapped can be written off against profits under the heading of obsolescence.
Where the present system is to record the wages by departments, such separate grouping can be maintained. Pos sessing considerable • flexibility in method, the machine, with suitable forms, adapts itself to the particular concern's requirements.
The machine shows possibilities of development beyond the realms of P.A.Y.E. and wages work, in recording issues of supplies and stores and analysis and segregation of totals of departmental charges.
The manufacturer is Geo. Anson and Co., Ltd., 5, Copthall Building, Copthan Avenue, London, E.C.2, and the machine costs £48 10s.