Means a:

• current employee
• future employee, or
• former employee.

An employee is generally someone who receives, or is entitled to receive, salary and wages in return for work or services provided, or for work under a contract that is wholly or principally for the person’s labour. For FBT, ’employees’ includes company directors, a beneficiary of a trust who works in the business, office holders, common law employees and recipients of compensation payments.