Who qualifies as an employee according to the provided definitions?

To qualify as an employee according to the provided definitions, a person typically needs to have a consistent and regular relationship with an employer for the purpose of performing services in exchange for compensation. This definition captures the essence of an employment relationship, where the employer exercises a certain degree of control over when, where, and how the work is performed.

In contrast, individuals who work independently or as freelancers generally operate without such consistent oversight and often have more autonomy about how they conduct their work. This can often involve contracts where they provide services to clients on a project basis, rather than engaging in a sustained employment relationship. Therefore, only those who provide services on a regular basis for compensation fit the employment criteria, creating a clear distinction between employees and independent contractors or freelancers.

This understanding of the employee definition is crucial in taxation and employment law, as it determines obligations for tax withholding, benefits, and other employer responsibilities that do not extend to independent contractors or freelancers.