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.