Self-Employed Individual [Income Tax] Law and Legal Definition

Self-employed individual in the context of income tax means any individual who performs personal services as the owner of the entire interest in an unincorporated trade or business, or as a partner in a partnership carrying on a trade or business. An individual who commences work at a new principal place of work as a self-employed individual shall be treated as having obtained employment when s/he has made substantial arrangements to commence such work.