Who is classified as a self-employed person?

Prepare for the Auditor Training Program Test with flashcards and multiple choice questions. Each question includes hints and explanations to enhance your understanding and readiness for the exam!

A self-employed person is defined as an individual who operates their own business or works independently, rather than being employed by a company. This typically includes individuals who offer services or products on their own account and may set their own hours, choose their clients, and keep the profits from their work.

In this context, a contractor working independently fits this definition perfectly, as they are not under the direct supervision of an employer and often handle their own business operations, including invoicing clients and managing their own taxes. This classification allows them the flexibility and autonomy that characterizes self-employment.

The other options describe individuals who are typically employed by someone else or working under a specific arrangement that does not grant the same level of independence. For instance, individuals working for a company and those with a fixed salary are generally considered employees, while an intern, regardless of whether they receive pay or not, is usually gaining work experience under the supervision of an organization.

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