To determine the nature of any contractual relationship, the following factors must be examined.

1. Who is in control? That is who decides the things to be done, the means to be used to get it done; the time when and the place where it is to be done.
2. Who owns the tools or equipment?
3. Who has the chance to make a profit or a loss;
4. Whether or not the worker has a duty of fidelity, confidentiality and obedience to instructions;
5. How integral the worker’s work is to the business; whether or not his work is part of the business (particularly for technical and professional workers.

A contract of service exists if someone agrees that in consideration for wages or other remuneration, he will provide his own work and skill in the performance of some service for another person. By so doing, he agrees expressly or implied, that in the performance of that service he will be subject to that person’s control.

In the circumstances outlined above, a combination of these conditions normally exist.

1. The person (employee) is subject to the command of his employer as to the manner in which he does his work;
2. He/she personally has to provide the service;
3. He/she does not own the tools or equipment used (or only insignificant tools);
4. He/she has fixed hours of work;
5. He/she has a regular salary or regular commission;
6. He/she has no possibility of making a profit or loss;
7. He/she performs tasks that are integral to the operation of the business.

It should therefore be noted that a person who enters into a contract for a fixed time or a specific task may still be regarded as an employee once the previous conditions exist. In the case where one or more of the above conditions do not hold in the contractual arrangement you may be considered as an independent contractor providing a service at a cost.

Independent contractors are obligated to register with the SSB as a selfemployed person and make contributions on their own behalf.

The wages of an employee shall consist of all pecuniary emoluments paid to or on behalf of the employee including:

• Overtime payments;
• Cost of living payments;
• Commission on profits
• Payments for night or shift work;
• Holiday pay or other amounts set aside out of the employee’s remuneration throughout the year to be paid to him or her periodically.

Your Social Security Number is the key to ensuring that your earnings are accurately recorded during your working years. Other people may have the same name you have, but your Social Security number is yours alone. It singles out your Social Security record from over 10,000 others.

Treat Your Card as an important document and protect it against loss or theft. Take your card with you when you get a new job, and make sure that your employer copies your name and number correctly. You should never rely on your memory when you provide your Social Security number.

Record Your Number elsewhere for safekeeping. If you lose your card you can obtain a new one at the Social Security Office for a fee, or if you change your name - through marriage for example - you should come to the Office with your old Social Security Card in order to get your records changed and obtain a new card with your new surname.

If You Ever Find you have more than one Social Security number, get in touch with the Social Security Office promptly, someone there will help you correct your records so that you will get full credit for all earnings reported for you.

Employees are reminded that it is an offence to employ any person who does not possess a Social Security Card.

It Is A Good Idea to check your Social Security record regularly to make sure your earnings have been correctly credited. This is especially important if you change jobs often. By all means check to make sure that your employer reports correctly, or you will end up the loser. Never permit your employer to escape his/her responsibility to pay your contributions, remember that they are being paid for you.

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