The Social Security (Overpayments and Recovery) Regulations 2013 No. 384

SCHEDULE 1 EXEMPTION FOR EXISTING MICRO-BUSINESSES AND NEW BUSINESSES

Employees

8.—(1) In this Schedule, “employee” means an individual who has entered into, or works under, a contract of employment.

(2) In sub-paragraph (1) “contract of employment” means a contract of service, whether express or implied, and (if it is express) whether oral or in writing.