1.1.S.20 Salary or wage earner


This definition applies to all payments.


A salary or wage earner is a person who receives a salary or wages in exchange for their labour. The salary or wage earner undertakes work for another person under the other person's control and direction as to the work performed and the way it is done.

Act reference: SSAct section 10A(2)-'salary or wages'

Policy reference: SS Guide 4.3.3 Income from employment

Last reviewed: