a person that is the employer and the employee at the same time
a person who earns an income from his production of goods or services, or a trade in goods or services in a capacity not as an employee
a person whose income (otherwise than that derived in the capacity as an employee) is derived from the production (in whole or in part) of goods or services in Hong Kong, or from trading in goods or services in or from Hong Kong
A sole proprietor or a partner in a partnership.
It refers to a person whose relevant income (otherwise than that derived in the capacity as an employee) derives from his production (in whole or in part) of goods or services in Hong Kong, or his/her trade in goods or services in or from Hong Kong.
Generally refers to sole proprietors and to equity partners in a partnership. A health program that covers on the self-employed is not an ERISA welfare benefit plan because it does not cover any common-law employees.
An individual who owns and operates a trade or business rather than working as an employee for company. 1. You are self-employed if you are a sole proprietor or a partner working in a business. 2. You can be an employee and self-employed at the same time if you have an independent business outside of your regular employee hours. To qualify for many business tax exclusions and deductions, the business must make a profit in three of five years. In most cases, to qualify you must take and average of the last two - three years tax assessments. Click here for additional information.