Employee vs. Independent Contractor

“a Contract for service can be said to be a contract by which a person, contractor or service provider makes a commitment to another person, the client, to carry out material or intellectual work or to provide a service for a price or fee. Its characteristic being that the contractor is free to choose the means of performing the contract and no relationship of subordination exists between the contractor or the provider of service and the client in respect of such performance.’

Also see Commissioner of Domestic Taxes v Karen Hospital Limited (Income Tax Appeal E023 of 2023) [2024] KEHC 6636 (KLR) (Commercial and Tax) (24 May 2024) (Judgment)

Kenya Hotel and Allied Workers Union vs. Alfajiri Villas.