Dependent personal services

Tax Glossary Definition

Dependent personal services are services rendered by an individual under the direction or control of an employer, usually through an employment or contractual arrangement.

The key characteristic is the dependent relationship: the worker performs tasks according to the instructions, rules, and policies set by the employer rather than independently deciding how to perform the work.

Key Features

Feature	Description
Employment Relationship	Services performed for an employer, not independently
Control & Supervision	Employer determines work hours, tasks, and methods
Remuneration	Payment in the form of salary, wages, or benefits
Contractual Basis	Typically governed by an employment contract
Taxation	Usually taxable under “Income from Salary””

Examples

A software engineer working full-time for a company under a standard employment contract
A teacher employed by a school and following school regulations
Administrative staff, factory workers, or office assistants