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Definition. A legal entity that controls and directs a servant or worker under an express or implied contract of employment and pays (or is obligated to pay) him or her salary or wages in compensation.
A worker is any person who has entered into, or works under, a contract of service with an employer,whether by way of manual labour, clerical work or otherwise, and whether the contract is expressed or implied, oralor written â section 4 Workplace Injury Management and Workers Compensation Act 1998.orkers compensationpremiums would be calculated on the basis of assessable wages of $30,000. The difference between the assessablewages ($30,000) and the market rate ($40,000) would not be subject to workers compensation premiums.