The timekeeping for employees working in the restricted buildings
offered a problem in that timekeepers could not enter, but the log in
and out offered a check. On the whole, timekeeping was effective, and
it is clear that additional timekeepers would not have justified their
additional cost.
warranted.
On the other hand, procedural changes appeared to be
As of May 25, 1951, Jobsite timekeeping procedure was for-
mally revised, incorporating changes and improvements which had been developed through experience. Bulletins No. 281 and 282, outline these
changes.
(See exhibit at end of this section.)
The payroll and timekeeping functions as of January 1951, served a
peak of 436 employees on-continent, including part time employees, and
1,826 overseas. The total number of pay checks processed through June
30, 1951, was 143,118, amounting to $16,596,158.89.
ALLOTTEES PAYMENTS
Because of the isolated location of the Jobsite, with no banking
fecilities, it was not deemed practical or desirable for Holmes & Narvex
to pay net payroll earnings directly to the overseas employees. Consequently, wage payments made directly to employees at Jobsite were limited
to cash token disbursements, usually $5.00 or $10.00 per week, sufficient
for purchase of supplies for personal requirements.
Allottees were for-
mally designated by the employees as recipients of the balance of their
net weekly earnings in accordamce with Section 17 of the Buployment Agreements. Pay checks reflecting the names of the employees were made payable
to the designated allottees, usually relatives or banks, and corresponding
pay check stubs were then sent to the Jobsite employees as their state-
ments of weekly earnings and deductions.
An important duty of the On-Continent Payroll Section (in addition
to making payments of schedule) was to aid in maintaining Jobsite morale
by supplying payroll information to employees and allottees upon request.
This usually involved answering inmmerable questions, of allottees, re-
lating to pay checks. These questions, almost without exception, were
attributable to deductions of payrell advances to employees, failure of
employees to work the usual mumber ef evertime hours, changes of designated allottees, or unreported changes of address by allottees.
PAYROLL WITHHOLDING AND SOCIAL SECURITY TAXES
In accordance with determinations of the United States Treasury Department, Withholding Taxes were deducted from the earnings of Jobsite
employees, although the site location was a Trust Territory of the United
Nations and some doubt existed as to whether or not incomes of Jobsite
persommel were taxable.
Any claims fer refund of taxes were initiated
independently by employees who believed they could qualify under various
sections of the Intermal Revenue Code, and no record of decisions is
available. A total of over $2,000,000.00 was withheld from the wages
of overseas and on-continent empleyees, prior to June 30, 1951.
Prier to January 1950, the earnings of overseas employees were not
subject to the provisions of the Social Security Laws, whereas those of
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