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A worker is an individual who has entered into or works under a contract of employment, or any other contract. Under this contract, the worker undertakes to personally do or perform any work or services for another party to the contract (the employer). The employer is not a client or customer of any profession or business undertaking carried on by worker. The worker is not self-employed (shop workers and betting workers are excluded from this description) - [Section 230(3), ERA 1996] See also; The difference between workers and employees