sch.27-sec.5Meaning of employee of a business

### sch.27-sec.5 Meaning of employee of a business An individual who is employed, or usually employed, by the business, is an employee of the business. To remove any doubt, it is declared that neither of the following is an employee of a business— an owner of the business; a person who performs work under a contract for services with the business, including, for example, a subcontractor. sch 27 s 5 prev sch 27 s 5 ins 2015 SL No. 125 s 10 om 2019 SL No. 71 s 59 sch 1 pres sch 27 s 5 ins 2020 SL No. 120 s 5 (sch.27-sec.5-ssec.1) An individual who is employed, or usually employed, by the business, is an employee of the business. (sch.27-sec.5-ssec.2) To remove any doubt, it is declared that neither of the following is an employee of a business— an owner of the business; a person who performs work under a contract for services with the business, including, for example, a subcontractor. - (a) an owner of the business; - (b) a person who performs work under a contract for services with the business, including, for example, a subcontractor.