1.1.E.87 Employee, private contractor
This definition applies to all payments.
An employee is someone who is:
- under a contract OF service to an employer, AND
- a salary or wage earner (1.1.S.20), AND
- subject to PAYG tax deductions.
Anyone who is solely an employee is not self-employed. The employees of a self-employed individual are wage or salary earners.
Definition: private contractor
A private contractor is someone who is under a contract FOR services.