Employee and self-employed
Employee and self-employed
2021: Parents working continuously in at least a 25% employment ratio in the aggregate each month, shall be regarded as employees if they have been working as employees in a 50% employment ratio or greater, otherwise they are regarded as self-employed.
2019 and 2020: Parents are regarded as employees and self-employed individuals if they work continuously in at least a 25% employment ratio each month.
