An individual who is the subject of an employment conducted by an employer. It includes a permanent employee, part time, manager, director and casual employees. Employees may be employed by one or more employers (Primary and Secondary Employment).
A person who conducts, has conducted or has prospect of conducting the employment of an individual.
Full time service director means:
A person at a managerial position and is in full time service in a corporation.
Administration of PAYE
An employer is required to withhold income tax from salaries, wages and all other payments forming taxable income paid to an employee.