Employee and Self employed是什么_2023年ACCA考试LW知识点
欲穷千里目，更上一层楼。acca课程设有15门，同学们需通过13门才能获得领取acca证书的机会。建议同学们提前做好备考计划，巩固基础知识点，争取早日拿到acca证书。今天整理了LW科目Employee and Self employed(雇员及自雇人士)相关知识点，具体内容如下。
【内容导航】
Employee and Self employed-雇员及自雇人士
【知识点】
Employee and Self employed-雇员及自雇人士
Employee and Self employed-雇员及自雇人士
Employee:
An individual who has entered into and works under a contract of service (A contract of service is an employee-employer relationship).
Self-employed/Independent contractor:
An individual who has entered into and works under a contract for service (A contract for service is one between a business owner and a contractor).
Worker:
A worker is any individual who works for an employer, either under a contract of employment, or contract for service.
While both types of individuals receive payment from the company and must pay income taxes, employees receive more as a result of their status.
少壮不努力，老大徒伤悲。以上就是为大家整理的LW科目考试知识点了，2023年9月acca考试在即，请同学们认真备考。
注：以上来自Rocky Zhang老师基础精讲班第26讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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