4Meaning of “employment”

#### 4 Meaning of “employment” 4 Meaning of “employment” > > (1) In this regulation, employment includes the following— > > > > > (a) an engagement under a contract for services, > > > > > (b) self-employment, > > > > > (c) carrying on business in partnership. > > > (2) In relation to an engagement under a contract for services, a contractor is taken to be employed by the person engaging the contractor under the contract. > > > (3) In relation to self-employment, a self-employed person is taken to be employed by themselves. > > > (4) In relation to carrying on business in partnership, a partner is taken to be employed by each partner in the partnership.