Self Employed Persons

A self employed person can operate either as:

• a sole trader;
• in a partnership; or
• via a private company or trust.

A person operating as a contractor may also be self employed and will appear as one of the above business structures for taxation purposes.

A self employed person is able to receive the LOE Allowance for a period of incapacity in which they have suffered a loss of earnings from an occupation in which they are engaged. A self employed person must remain 'engaged' in an occupation to be eligible; this is the same for a wage or salary earner. A self employed person who ceases to be self employed, is not categorised as engaged, and therefore is not eligible for the LOE Allowance.