131.In this Chapter unless the context otherwise requires - "employee" includes -
| (a) any director of a company or corporation; |
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| (b) any working partner of a partnership; |
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| (c) any person receiving remuneration for past services performed by him or performed by any other person; |
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"employer" means any person, partnership, body of persons of any organization -
| (a) for whom an individual performs services as an employee; |
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| (b) paying any profits from employment within the meaning of section 4; or |
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| (c) paying any pension or other remuneration to a former employee or to any other person, for the past services of such employee, |
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and includes in the case of a body, institution or a person specified in Column I hereunder, the person specified in the corresponding entry in Column II - Column I A company or a body of persons whether corporate or unincorporated A Partnership The Estate of a deceased person A trust A non-resident person Column II Director, secretary, manager or other principal officer of such company or body of persons. The precedent partner or any active partner resident in Sri Lanka, and in the case of a partnership of which no active partner is resident in Sri Lanka, the agent of such partnership in Sri Lanka. The executor or administrator of the estate. The trustee or trustees of the trust. The agent or attorney of such person in Sri Lanka; "pay period" means a month, week or such other period in respect of which remuneration is calculated and paid by an employer to an employee; "principal officer" in relation to any company or body of persons means, any person to whom a notice has been given under any provision of this Chapter or of Chapter XXVI on behalf of that company or a body of persons, unless he proves that he has no connection with that company or body of person or that some other person, resident in Sri Lanka is the principal officer thereof; and "remuneration" means profits from employment within the meaning of section 4. |
Sri Lanka Consolidated Acts