Employees are taxed under entirely different provisions from those which tax the self-employed. It is therefore necessary to distinguish an employment from a trade, profession or vocation.

In deciding whether a contract of service exists, all the relevant facts are looked at and weighed in the balance. Some of the more obvious facts are as follows.

For employment

Against employment

Control by another over the manner in which the work is performed.

No control by another over the manner in which the work is done.

The person performing the work is restricted from delegating his work to another.

The person performing the work is free to delegate his duties to another.

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