means—
| (a) | any person, excluding an independent contractor, who works or worked for another person or for the State, and who receives or received, or is entitled to receive, any remuneration; and |
| (b) | any other person who in any manner assists or assisted in carrying on or conducting or conducted the business of an employer; |
[Definition substituted by section (1)(c) of Notice No. 768, GG 41016, dated 2 August 2017]