121. 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 person specified in Column I hereunder. the person specified in the corresponding entry in Column II .,
"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 of body of persons means any person to whom a notice has been given under any provisions of this Chapter or of Chapter XXII on behalf of that company or body of persons unless he proves that he has no connection with that company or body of person of that some other person resident in Sri Lanka is the principal officer thereof "remuneration"' means profits from employment within the meaning of section 4. |
Sri Lanka Consolidated Acts