Page 44 - P6 Slide Taxation - Lecture Day 7 - Various Topics

Employee

The term ‘employee’ is defined in par 1 as any one of the

following:

• a person other than a company who receives any

remuneration or to whom any remuneration accrues .

• a person who receives remuneration or to whom

remuneration accrues by reason of services rendered by

that person to or on behalf of a ‘labour broker’ .

• a labour broker (see 10.8.2) l

• a personal service provider (see 10.8.3) .

• a person or a class or category of persons whom the

Minister of Finance declares to be an employee for the

purposes of the definition by notice in the Government

Gazette (referred to as a ‘declared employee’)

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