means a natural person—
| (a) | who works for another person and in any other manner directly or indirectly assists in carrying on or conducting the business of that other person; |
| (b) | who receives, or is entitled to receive remuneration from that other person; and |
| (c) | who is documented in the records of that other person as envisaged in the record keeping provisions in section 31 of the Basic Conditions of Employment Act, 1997 (Act No. 75 of 1997), |
but does not include an independent contractor;
[Definition substituted by section 58(1)(a) of the Taxation Laws Amendment Act, 2021 (Act No. 20 of 2021), Notice No. 770, GG45787, dated 19 January 2022 - comes into operation on 1 March 2022 and applies in respect of years of assessment commencing on or after that date (section 58(2))]