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Inland Revenue (New Zealand) Employers' Glossary (online at www.ird.govt.nz 2003)

"Employee: Generally someone whose work you control and who does not hire anyone else to do the job. An employee normally works at the employer's premises or a place the employer specifies is paid by a set rate (hourly weekly monthly or by unit of production) and works set hours or a given number of hours (weekly or monthly). An employee is paid sick pay and holiday pay and may be eligible for overtime or penal rates."

"Self-employed: Applies to workers whose work routine and timeframe are usually not controlled and who may hire others to do the work. They are seldom paid at a set rate (eg hourly weekly or by units of production) and do not work set hours or a given number of hours each week or month. Those contracting them do not pay them sick pay holiday pay overtime or penal rates."