Page 43 - F6 Slides (CGT,TT,ET AND PT)

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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