SPM100600 - Introduction definition of an employee and employer
Definition of an employee
An employee is someone who “is gainfully employed in Great Britain either under a contract of service, or in an office (including elective office) with earnings … or would not otherwise be an employee for those purposes but is to be treated as an employee for those purposes under the provisions of Schedule 1 to the Social Security (Categorisation of Earners) Regulations 1978/Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978.”
Definition of an employer
An employer is the person or corporate body who is liable to pay secondary Class 1 NICs in relation to the earnings of the employee, or would be but for the employee’s age or level of earnings.