On January 1, 1938, benefits shall become payable from the fund; provided that wages earned for service, defined in N.H. Rev. Stat. § 282-A:9, IV(j), irrespective of when performed, shall not be included for the purposes of determining eligibility for any benefit year commencing on or after July 1, 1939; nor shall any benefits with respect to unemployment occurring on or after July 1, 1939, be payable under any section on the basis of such wages. All benefits shall be paid through employment offices in accordance with such rules as the commissioner of the department of employment security may adopt.